artifi-ee-annual-report

Execute the complete annual report preparation. Verifies year-end close, determines company size, fetches all financial data, compiles balance sheet (Annex 1 format), income statement (Scheme 1 or 2), cash flow, equity changes, notes, management report with KPIs, profit allocation proposal, and XBRL mapping.

Quickly verify whether a legal entity is ready for annual report preparation. Checks: fiscal period close status, company size classification, audit/review requirement, trial balance verification, and prior year data availability. Returns a status report of any blockers.

Generate XBRL files (.xsd + .xbrl) for upload to ariregister.rik.ee. Builds structured JSON from financial data and runs the generate_xbrl.py script to produce a validated XBRL instance document and companion schema using et-gaap-2026 taxonomy.

Generate an account-to-XBRL element mapping table for portal data entry. Creates mapping from your chart of accounts to Estonian GAAP XBRL taxonomy elements. Shows Account Number, Account Name, Balance, XBRL Element, and Report Line.

Full Annual Report Workflow

1. 1

   Check prerequisites & determine company size category (assets, revenue, employees thresholds)

2. 2

   Fetch all financial data: trial balance (current + prior), BS, IS, AR/AP aging, fixed assets, bank accounts, employees

3. 3

   Generate Balance Sheet (Bilanss) in Annex 1 statutory format — validate A = L + E

4. 4

   Generate Income Statement (Kasumiaruanne) in Scheme 1 (by nature) or Scheme 2 (by function)

5. 5

   Generate Cash Flow Statement (Rahavoogude aruanne) for Medium/Large companies using indirect method

6. 6

   Generate Statement of Changes in Equity (Omakapitali muutuste aruanne) for Medium/Large

7. 7

   Generate Notes to Financial Statements (Lisad) — 3 notes for Micro, up to 15 for Medium/Large

8. 8

   Generate Management Report (Tegevusaruanne) with calculated KPIs

9. 9

   Calculate Profit Allocation Proposal — statutory reserve at 5% of net profit until 10% of share capital

10. 10

    Compile complete output with all statements, notes, and management report

11. 11

    Generate XBRL files (.xsd + .xbrl) for upload to ariregister.rik.ee

12. 12

    Provide filing guidance — deadline is 6 months after fiscal year end

All 12 fiscal periods for the year must be closed

Company size category must be determined (affects required statements)

Trial balance must balance (total debits = total credits)

Prior year comparatives must be available and verified

Balance sheet must balance (Total Assets = Total Liabilities + Total Equity)

Cash flow net change must equal closing cash minus opening cash

Company size thresholds (assets, revenue, employees) and audit requirements per Estonian RTJ standards

Annex 1 statutory format mapping (current/non-current assets, liabilities, equity)

Scheme 1 (by nature) and Scheme 2 (by function) formats

Indirect method template with operating/investing/financing sections

Statement of changes in equity structure

Note templates by company size (accounting policies, cash, receivables, PP&E, etc.)

KPI calculation formulas (revenue growth, margins, ratios, ROE, ROA)

Statutory reserve calculation and dividend proposal formula

Complete XBRL taxonomy namespace, element names, roles catalog, and validation rules

Portal form field mapping from XBRL elements

Filing instructions for ariregister.rik.ee