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Key concepts

RÚZ responses are built around two concepts that explain almost everything:
  1. Hierarchy: everything links back to an accounting unit — see Data access.
  2. Codes: most categorical values use official classification codes — see Codelists.

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Type hierarchy

Four main entity types make up the register. An Accounting unit is always the starting point. Financial statements and annual reports link from it, and financial reports link from those. Each arrow is a field on the parent containing an array of child IDs. You call the child’s detail endpoint with those IDs to go one level deeper. Dotted lines indicate supporting objects that belong to a parent but are not navigated to via a separate endpoint.
A financial report can belong to both a financial statement and an annual report simultaneously.

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Embedded types

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TitulnaStrana
object
The cover page of a financial report, embedded in UctovnyVykaz.obsah. Captures entity identification details as they appeared at time of filing — these may differ from current values on UctovnaJednotka.
Codelist-backed fields here use the same codes as on UctovnaJednotka. See Codelists.
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Adresa
object
A postal address. Appears embedded in TitulnaStrana as both adresa (registered address) and miestoPodnikania (principal place of business).
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Priloha
object
A file attachment on a financial report or annual report. Download the binary via /domain/financialreport/attachment/{id}.
When an attachment is deleted, the parent datumPoslednejUpravy is bumped — but fetching the attachment directly returns HTTP 404. Always handle 404 when downloading.
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Tabulka
object
A single table section within UctovnyVykaz.obsah.tabulky. Contains a localised name and a flat array of row values whose positions are defined by the corresponding Sablona.

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Entity types

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UctovnaJednotka
object
The root entity — an accounting unit from which all financial statements and annual reports hang. Every other entity type links back here via idUJ.
When an entity is deleted, only id, datumPoslednejUpravy, and stav are returned. Always check for stav: "ZMAZANÉ" before accessing any other field.
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UctovnaZavierka
object
A financial closing statement linked to an accounting unit. Groups one or more UctovnyVykaz records covering the same accounting period.
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VyrocnaSprava
object
An annual report linked to an accounting unit. May contain financial reports, file attachments, or both.
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UctovnyVykaz
object
A single financial report — the leaf node of the hierarchy. Contains structured tabular data in obsah and any file attachments in prilohy. May belong to a financial statement, an annual report, or both.
obsah is only present when pristupnostDat is "Verejné". Always check the access level before reading report content.

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Reference types

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Sablona
object
A report template that defines the row and column structure of UctovnyVykaz.obsah.tabulky. See Get report template for how to use it to interpret financial data.

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Deleted entities

When an entity is deleted, its detail endpoint returns a stripped response rather than HTTP 404, so that sync consumers can detect and handle deletions. 
{
  "id": 336953,
  "ico": "00603481",
  "nazovUJ": "Hlavné mesto Slovenskej republiky Bratislava",
  "datumPoslednejUpravy": "2012-11-14"
}
The deleted entity’s id still appears in zmenene-od change lists so that sync consumers can discover it. Cascading behaviour:
  • Deleting an UctovnaJednotka deletes all its child records.
  • Deleting a VyrocnaSprava or UctovnaZavierka does not bump datumPoslednejUpravy on the parent UctovnaJednotka.
  • Deleting an attachment bumps datumPoslednejUpravy on the parent UctovnyVykaz, but the attachment itself returns HTTP 404.
  • In exceptional cases an entity may disappear from the public register without a trace.