Finding Financial Statements in SEC Filing XBRL Files
Summary
The document discusses locating financial statements within decoded SEC 10-K and 10-Q submissions. One approach is to use the filing summary XML as a contents index, then search the referenced HTML files for balance sheets, income statements, and cash-flow statements. Because issuers use varied labels, a parser should account for keyword variations rather than rely on one exact statement name.
The responses also identify the R-series files as XML or XBRL-related filing components and point to EDGAR technical specifications for information about submission conventions. The filing summary index is not available for older filings before its introduction in spring 2011, which limits that discovery method for historical datasets. The discussion is practical guidance rather than a complete specification of every file in a decoded submission; researchers building a parser will need to handle differences across companies, filing vendors, and filing years.
Key ideas
- The filing summary XML can help locate statement files within a submission.
- Statement names vary across companies, so parsers should search for alternative labels.
- R-series filing components are described as XML or XBRL-related files.
- The filing summary index is absent from filings before spring 2011, limiting historical use.
Tags
Full text
# SEC 10-Q/K Filings # SEC 10-Q/K Filings I am working on some research that requires parsing of SEC 10 K/Q filings. We have built a parser that will parse the raw txt SEC filing that usually contains many blocks of unencoded files (html, xml, pdfs, images, spreadsheets, etc). A typical decoded 10 K/Q (as of CY 2014) has a set of files that looks like the following: Does anyone have any documentation or guidance that explains what the R1.htm - RX.htm files are supposed to contain and more broadly any documentation that describes what is typically found in a decoded 10 K/Q? The SEC doesn't have any documentation at this level of granularity. (Reasons being this that this submission exemplified above maybe from that of a particular filing prep vendor / software, however, this format seems to be the most pervasive as of CY2014). Thank you in advance for any guidance. ## Answer by Lars Pellarin (score 1) https://quant.stackexchange.com/a/24475 The FilingSummary.xml has a kind of "Table of contents". I use this to find the balance sheet, income statement and statement of cash flow. But this is not trivial, as companies has different ways of naming these. But when you find them, they are often among the first Rx.html files. So i suggest you build something that can find variations of keywords like "consolidated balance sheet" to find the balance sheet, etc. Also notice the FilingSummary.xml does not exist on EDGAR before spring 2011, so going this way will mean you wont have data before this date. ## Answer by marat (score 0) https://quant.stackexchange.com/a/43326 RX.htm files contain data in XBRL format. In general EDGAR Public Dissemination Subsystem Technical Specification is a good source for information about EDGAR filings conventions, but it in this case it just mentions that R-files are XML.
Shown in full with attribution under the source's licence. Licence: CC BY-SA 4.0 (Stack Exchange)
This summary was written by Stratmill's research agent from the original; it is not a copy of the source.