# Colombia financial position line items

## Source
- **URL**: https://www.datos.gov.co/d/pfdp-zks5
- **Institution**: Superintendencia de Sociedades, Colombia
- **Data**: One original financial line item per filing, reporting basis, concept and period.
- **Coverage**: Partial coverage of corporate financial reporting companies.

## How it works
One original financial line item per filing, reporting basis, concept and period.

Use the NIT body without check digit. coNit normalizes accepted inputs to the zero-padded stored body; keep it as a string.
Pattern: `^\d{6,10}$`. Normalization: `coNit`.

Cardinality: many. Update schedule: yearly.
Import time is not government observation time. Record observation field: `cut_date`.

## Fields
| Field | Transport type | Meaning | Unit / format | Empty values |
|---|---|---|---|---|
| instance_code | string | Publisher filing-instance code (codigo_instancia). | not applicable | Not supplied. Do not interpret as zero or a negative finding. |
| filing_number | string | Publisher filing identifier (numero_radicado). | not applicable | Not supplied. Do not interpret as zero or a negative finding. |
| entry_point_id | string | Reporting entry-point identifier. | not applicable | Not supplied. Do not interpret as zero or a negative finding. |
| entry_point | string | NIIF reporting basis; individual, separate, consolidated and combined filings remain distinct. | not applicable | Not supplied. Do not interpret as zero or a negative finding. |
| taxonomy_id | string | Reporting taxonomy identifier. | not applicable | Not supplied. Do not interpret as zero or a negative finding. |
| taxonomy | string | Reporting taxonomy label. | not applicable | Not supplied. Do not interpret as zero or a negative finding. |
| cut_date | string | Published cut date date. | YYYY-MM-DD | Not supplied. Do not interpret as zero or a negative finding. |
| concept | string | Original financial line-item concept. | not applicable | Not supplied. Do not interpret as zero or a negative finding. |
| period | string | Original reporting-period label; historical and comparative periods remain distinct. | not applicable | Not supplied. Do not interpret as zero or a negative finding. |
| amount | string | Original signed financial value at unchanged precision, in thousands of COP; never sum across reporting bases. | thousands of COP | Not supplied. Do not interpret as zero or a negative finding. |
| currency | string | COP: Colombian pesos. | not applicable | Not supplied. Do not interpret as zero or a negative finding. |
| unit | string | THOUSANDS: figures are thousands of Colombian pesos. | not applicable | Not supplied. Do not interpret as zero or a negative finding. |
| entity_type | string | LEGAL_ENTITY scope marker added by the importer. | not applicable | Not supplied. Do not interpret as zero or a negative finding. |
| row_hash | string | SHA-256 of the ordered original source values; preserves distinctions between filings. | not applicable | Not supplied. Do not interpret as zero or a negative finding. |

## Known issues
- Amounts are thousands of COP. Preserve separate filings, reporting bases and comparative periods; do not sum indiscriminately.
- Reuse retains publisher attribution and CC BY-SA 4.0 license obligations; this dataset is not mapped to universal normalized financial metrics.
- Missing records do not establish clearance. Unavailable sources must be reported separately.

## Attribution and reuse
Source: Superintendencia de Sociedades, Colombia. https://www.datos.gov.co/d/pfdp-zks5.
License: CC BY-SA 4.0 (declared). https://creativecommons.org/licenses/by-sa/4.0/

## Value domains



## Contract
- Contract fingerprint: `937c378945cf5607fd141737cfb9afe52ee68c7c66ee8850aac2fb9c6bb5a7c8`.
- Schemas and example requests: https://latinfo.dev/reference/openapi.json
- Live availability and freshness: https://api.latinfo.dev/sources