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List a company's annual financial statements

get_financials
Read-onlyIdempotent

Retrieve annual accounts filings (financial statements) for a company by jurisdiction and ID. Filters by year or exact period end date. Returns fiscal period dates, document ID, format, and download URL. Results sorted newest first.

Instructions

Return annual-accounts filings (financial statements) for a company. Convenience wrapper over list_filings(category='accounts') that normalizes the fiscal-period shape across registries and pre-computes the download URL so callers don't need a second get_document_metadata round-trip.

Each item has period_end (fiscal-period end date, the primary sort key a user thinks in), optional period_start / registration_date, a document_id that can be passed to fetch_document, document_format (e.g. XBRL XML, XHTML, PDF — may be empty when the upstream negotiates format on fetch), source_url for direct download, and jurisdiction_data carrying raw upstream fields verbatim. Results are newest-first.

Filters: year=YYYY keeps periods ending in that calendar year; period_end=YYYY-MM-DD pinpoints a single period (takes precedence over year). limit caps the post-filter slice — omit to return all matches. The whole accounts history is walked per query because late-filed amendments can land out of order.

If the adapter doesn't implement list_filings at all, this returns 501. Per-country caveats (ID format, document format availability, whether bodies are paid) — call list_jurisdictions({jurisdiction:"<code>"}).

Input Schema

TableJSON Schema
NameRequiredDescriptionDefault
jurisdictionYesISO 3166-1 alpha-2 country code (uppercase). All registries are official government sources. Currently supported: AU, BE, CA, CA-BC, CA-NT, CH, CY, CZ, DE, ES, FI, FR, GB, HK, IE, IM, IS, IT, KR, KY, LI, MC, MX, MY, NL, NO, NZ, PL, RU, TW. Per-country capability, ID format, examples, status mapping, and caveats: call `list_jurisdictions({jurisdiction:'<code>'})`. To find which countries support a specific tool: `list_jurisdictions({supports_tool:'<tool>'})`.
company_idYesRegistry-specific company ID.
yearNoFilter to fiscal periods ending in this calendar year (e.g. 2024 → any period_end starting '2024-'). Useful when the company uses a non-calendar fiscal year.
period_endNoFilter to an exact fiscal period end date (YYYY-MM-DD, e.g. '2024-12-31'). Takes precedence over `year`.
limitNoCap on returned items. Omit to return ALL matching items (post-filter). GB and FI native paths paginate through every accounts filing (GB up to 2000); the fallback projection over list_filings is bounded by the adapter's own list_filings page size.
freshNo

Output Schema

TableJSON Schema
NameRequiredDescriptionDefault
queried_atYesISO-8601 + Europe/London timezone stamp for when the registry was queried.
itemsNo
total_countNo
next_cursorNo
Behavior4/5

Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?

Annotations already declare readOnlyHint, idempotentHint, and openWorldHint. The description adds behavioral details: it walks entire history because amendments can land out of order, returns 501 if adapter doesn't implement list_filings, and notes that document_format can be empty. It also explains that the tool is a convenience wrapper with pre-computed download URLs. This adds value beyond annotations.

Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.

Conciseness4/5

Is the description appropriately sized, front-loaded, and free of redundancy?

The description is three paragraphs, which is slightly longer than ideal. However, it is front-loaded with the core purpose and then provides details. Each sentence adds value, but the second paragraph listing fields could be considered a bit verbose. Still well-structured.

Shorter descriptions cost fewer tokens and are easier for agents to parse. Every sentence should earn its place.

Completeness5/5

Given the tool's complexity, does the description cover enough for an agent to succeed on first attempt?

Given the output schema exists, the description does not need to explain return values. It covers the main functionality, filters, edge cases (501, late amendments), and refers to list_jurisdictions for per-country details. The tool has 6 parameters and is moderately complex; the description is comprehensive.

Complex tools with many parameters or behaviors need more documentation. Simple tools need less. This dimension scales expectations accordingly.

Parameters4/5

Does the description clarify parameter syntax, constraints, interactions, or defaults beyond what the schema provides?

Schema description coverage is 83% (5 out of 6 params have descriptions). The description provides typical usage for the parameters: 'year=YYYY', 'period_end=YYYY-MM-DD', 'limit', and explains precedence. It adds context for 'fresh' which has no schema description, but doesn't explain what 'fresh' does. Overall, description adds meaning for most parameters.

Input schemas describe structure but not intent. Descriptions should explain non-obvious parameter relationships and valid value ranges.

Purpose5/5

Does the description clearly state what the tool does and how it differs from similar tools?

The description starts with 'Return annual-accounts filings (financial statements) for a company', which is a specific verb and resource. It distinguishes itself from sibling 'list_filings' by explaining it is a convenience wrapper, normalizes fiscal periods, and pre-computes download URLs. This clearly differentiates its purpose.

Agents choose between tools based on descriptions. A clear purpose with a specific verb and resource helps agents select the right tool.

Usage Guidelines4/5

Does the description explain when to use this tool, when not to, or what alternatives exist?

The description explicitly states it is a wrapper over list_filings, and suggests calling list_jurisdictions for per-country caveats. It covers when to use filters (year, period_end, limit). However, it does not explicitly state when not to use this tool (e.g., if you need raw filings without normalization, use list_filings directly). Slight gap for a score of 5.

Agents often have multiple tools that could apply. Explicit usage guidance like "use X instead of Y when Z" prevents misuse.

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