> ## Documentation Index > Fetch the complete documentation index at: https://slovakapi.dev/llms.txt > Use this file to discover all available pages before exploring further. # Data models > Types, fields, and the conventions that apply across the entire RÚZ API. *** ## 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](/ruz/getting-started/data-access). 2. **Codes**: most categorical values use official classification codes — see [Codelists](/ruz/concepts/codelists). *** ## Type hierarchy Four main entity types make up the register. An [Accounting unit](/ruz/api-reference/entity-details/get-accounting-unit) is always the starting point. Financial statements and annual reports link from it, and financial reports link from those. ```mermaid theme={null} %%{init: {'flowchart': {'nodeSpacing': 50, 'rankSpacing': 40}}}%% flowchart LR UJ["Accounting unit"] UZ["Financial statement"] VS["Annual report"] UV["Financial report"] SAB["Template"] PRIL["Attachment"] UJ -->|idUctovnychZavierok| UZ UJ -->|idVyrocnychSprav| VS UZ -->|idUctovnychVykazov| UV VS -->|idUctovnychVykazov| UV UV -.->|idSablony| SAB UV -.- PRIL VS -.- PRIL ``` 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. *** ## Embedded types 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](/ruz/concepts/codelists). Entity name at time of filing. IČO at time of filing. DIČ at time of filing. SID at time of filing. Registered address at time of filing. Principal place of business, if different from the registered address. Legal form code from `/api/pravne-formy`. Economic activity code from `/api/sk-nace`. Statement type — mirrors `UctovnaZavierka.typ`. Accounting entity type code. `true` for consolidated statements. Commercial register reference. Fund manager name. Present for fund statements. Legal Entity Identifier (LEI), 20 characters. Accounting period start (`YYYY-MM`). Accounting period end (`YYYY-MM`). Prior period start (`YYYY-MM`). Used for comparative columns. Prior period end (`YYYY-MM`). Used for comparative columns. A postal address. Appears embedded in `TitulnaStrana` as both `adresa` (registered address) and `miestoPodnikania` (principal place of business). Street name and number. Postal code. Municipality name. 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. Attachment identifier. Use in the download URL. Original filename. MIME type, e.g. `image/tiff` or `application/pdf`. File size in bytes. Page count. Present for paginated formats like TIFF and PDF. SHA-256 hex digest for integrity verification. Language code of the attachment. 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`. Localised section name. Keys are language codes (`"sk"`, `"en"`), values are label strings. Always access `.nazov.sk` or `.nazov.en` — never `.nazov` directly, as it is an object, not a string. Row values in positional order, as defined by the corresponding `Sablona.tabulky[i].riadky`. Values are numeric strings — the unit is set by `UctovnyVykaz.mena`. *** ## Entity types 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. Unique identifier. Company registration number (IČO), 8 characters. Tax identification number (DIČ), 10 characters. Statistical identifier (SID), up to 5 characters. Legal name, up to 500 characters. Registered address — street. Registered address — municipality. Registered address — postal code. Date of incorporation (`YYYY-MM-DD`). Date of dissolution (`YYYY-MM-DD`). Absent if still active. Legal form code from `/api/pravne-formy`. Economic activity code from `/api/sk-nace`. Organisation size code from `/api/velkosti-organizacie`. Ownership type code from `/api/druhy-vlastnictva`. Region code from `/api/kraje`. District code from `/api/okresy`. Municipality code from `/api/sidla`. `true` if the entity has at least one consolidated financial statement. IDs of all associated financial statements. IDs of all associated annual reports. Source system code. See [Data sources](/ruz/concepts/codelists#data-sources). Last modification date (`YYYY-MM-DD`), scoped strictly to this record. Does **not** update when linked statements or reports change — see [Local storage](/ruz/getting-started/local-storage). Present only on deleted entities. Always `"ZMAZANÉ"`. A financial closing statement linked to an accounting unit. Groups one or more `UctovnyVykaz` records covering the same accounting period. Unique identifier. ID of the parent accounting unit. Accounting period start (`YYYY-MM`). Accounting period end (`YYYY-MM`). One of `"Riadna"`, `"Mimoriadna"`, `"Priebežná"`, or `"Kombinovaná"`. `true` for consolidated statements. `true` for central state administration consolidated statements. `true` for public administration aggregate statements. Date of submission (`YYYY-MM-DD`). Date of preparation (`YYYY-MM-DD`). Date as-of which the statement was prepared (`YYYY-MM-DD`). Date of approval (`YYYY-MM-DD`). Date the auditor's report was attached (`YYYY-MM-DD`). Fund name. Present when the statement belongs to a fund. Legal Entity Identifier (LEI), 20 characters. IDs of the financial reports within this statement. Source system code. See [Codelists](/ruz/concepts/codelists) (Data sources table). Last modification date (`YYYY-MM-DD`). An annual report linked to an accounting unit. May contain financial reports, file attachments, or both. Unique identifier. ID of the parent accounting unit. Name of the accounting entity at time of filing, up to 500 characters. One of `"Ročná finančná správa"`, `"Individuálna výročná správa"`, `"Konsolidovaná výročná správa"`, or `"Súhrnná výročná správa SR"`. Reporting period start (`YYYY-MM`). Reporting period end (`YYYY-MM`). Date of submission (`YYYY-MM-DD`). Date as-of which the report was prepared (`YYYY-MM-DD`). One of `"Verejné"` or `"Neverejné"`. Fund name. Present when the report belongs to a fund. Legal Entity Identifier (LEI), 20 characters. IDs of the financial reports within this annual report. File attachments. Source system code. See [Codelists](/ruz/concepts/codelists) (Data sources table). Last modification date (`YYYY-MM-DD`). 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. Unique identifier. ID of the parent financial statement. Absent if the report belongs to an annual report only. ID of the parent annual report. Absent if the report belongs to a financial statement only. ID of the template defining the structure of `obsah.tabulky`. See [Get report template](/ruz/api-reference/templates/get-report-template). Currency unit applied to all values in `obsah.tabulky`, e.g. whole euros or thousands. See [Get report template](/ruz/api-reference/templates/get-report-template). Tax office code. One of `"Verejné"`, `"Verejné prílohy"`, or `"Neverejné"`. Report content — `titulnaStrana` and `tabulky`. See [Get report template](/ruz/api-reference/templates/get-report-template). File attachments. Source system code. See [Codelists](/ruz/concepts/codelists) (Data sources table). Last modification date (`YYYY-MM-DD`). Updated when attachments are deleted. *** ## Reference types A report template that defines the row and column structure of `UctovnyVykaz.obsah.tabulky`. See [Get report template](/ruz/api-reference/templates/get-report-template) for how to use it to interpret financial data. Unique identifier. Stable — templates are never deleted. Template name, e.g. `"Úč FO 1-01"`. Ministry of Finance regulation reference. Effective from (`YYYY-MM-DD`). Effective to (`YYYY-MM-DD`). Absent if still in use. Table definitions, each with a localised `nazov`, a `hlavicka` array for the header layout, and a `riadky` array of row definitions whose order corresponds positionally to `Tabulka.data`. See [Get report template](/ruz/api-reference/templates/get-report-template). *** ## 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. ```json Active entity theme={null} { "id": 336953, "ico": "00603481", "nazovUJ": "Hlavné mesto Slovenskej republiky Bratislava", "datumPoslednejUpravy": "2012-11-14" } ``` ```json Deleted entity theme={null} { "id": 316853, "datumPoslednejUpravy": "2013-08-21", "stav": "ZMAZANÉ" } ``` 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.