Using reporting_date or last_end_date

The Filing objects have two attributes for filing date. These are last_end_date and reporting_date.

Attribute last_end_date

The attribute last_end_date is a data attribute of the filing returned from the API. It can be used for filtering and sorting. The attribute has been renamed in this library from the original name period_end.

The value represents the tagged value (XBRL fact) on the report with the latest instant[1] or ending[2] date. Typically this date represents the actual end of the reporting period.

There are, however, situations when last_end_date records dates later than the end of reporting period. Many of these are tagging errors (cf. api_id='6596', last_end_date is end of year 4172). Some are vague dates for proposed and not yet recognized dividends[3] such as date referring to shareholder meeting approval instead of reporting period end (api_id='12983') or dated on the decision day of paying interim dividends (api_id='12392').

[1]

Balance sheet style date information

[2]

Income and cash flow statement style date information

[3]

IFRS taxonomy line item ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners

Attribute reporting_date

The attribute reporting_date has been derived from the filename in package_url and last_end_date, and falls back to using last_end_date if neither could be resolved. This is the file naming convention used in ESEF reporting (ESEF Reporting Manual, Guidance 2.6.3). There are mistakes in the filenames as well, but technical issues such as very lately dated tagged facts do not interfere with it.

A major caveat with this value is that as a field derived by the library, it cannot be used in filtering and sorting the query.