{
  "version": 1,
  "title": "Colombia income statement line items",
  "description": "One original income-statement line item per filing, reporting basis, concept and period.",
  "publisher": "Superintendencia de Sociedades, Colombia",
  "homepage": "https://www.datos.gov.co/d/prwj-nzxa",
  "coverage": "Partial coverage of corporate financial reporting companies.",
  "record": "One original income-statement line item per filing, reporting basis, concept and period.",
  "identifier": "Use the NIT body without check digit. coNit normalizes accepted inputs to the zero-padded stored body; keep it as a string.",
  "license": {
    "status": "declared",
    "name": "CC BY-SA 4.0",
    "url": "https://creativecommons.org/licenses/by-sa/4.0/"
  },
  "limitations": [
    "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."
  ],
  "fields": {
    "instance_code": {
      "description": "Publisher filing-instance code (codigo_instancia).",
      "meaning": "text"
    },
    "filing_number": {
      "description": "Publisher filing identifier (numero_radicado).",
      "meaning": "identifier"
    },
    "entry_point_id": {
      "description": "Reporting entry-point identifier.",
      "meaning": "identifier"
    },
    "entry_point": {
      "description": "NIIF reporting basis; individual, separate, consolidated and combined filings remain distinct.",
      "meaning": "text"
    },
    "taxonomy_id": {
      "description": "Reporting taxonomy identifier.",
      "meaning": "identifier"
    },
    "taxonomy": {
      "description": "Reporting taxonomy label.",
      "meaning": "text"
    },
    "cut_date": {
      "description": "Published cut date date.",
      "meaning": "date",
      "date_format": "YYYY-MM-DD"
    },
    "concept": {
      "description": "Original financial line-item concept.",
      "meaning": "text"
    },
    "period": {
      "description": "Original reporting-period label; historical and comparative periods remain distinct.",
      "meaning": "text"
    },
    "amount": {
      "description": "Original signed financial value at unchanged precision, in thousands of COP; never sum across reporting bases.",
      "meaning": "amount",
      "unit": "thousands of COP",
      "currency_field": "currency"
    },
    "currency": {
      "description": "COP: Colombian pesos.",
      "meaning": "code"
    },
    "unit": {
      "description": "THOUSANDS: figures are thousands of Colombian pesos.",
      "meaning": "text"
    },
    "entity_type": {
      "description": "LEGAL_ENTITY scope marker added by the importer.",
      "meaning": "text"
    },
    "row_hash": {
      "description": "SHA-256 of the ordered original source values; preserves distinctions between filings.",
      "meaning": "identifier"
    }
  },
  "evidence": [
    "docs/sources/co-supersociedades-income.md",
    "src/imports/co-supersociedades-income.ts"
  ],
  "source": "co-supersociedades-income",
  "country": "co",
  "kind": "entity",
  "served": true,
  "schedule": "yearly",
  "cardinality": "many",
  "identifier_name": "nit",
  "identifier_pattern": "^\\d{6,10}$",
  "normalization": "coNit",
  "observation_field": "cut_date",
  "vocabularies": {},
  "allowed_values": {},
  "attribution": "Source: Superintendencia de Sociedades, Colombia. https://www.datos.gov.co/d/prwj-nzxa.",
  "fingerprint": "3e840ca08d00991c0b4f535317c25bac7968fd8b0f843512aa94190e4c8b6315"
}