---
title: "Retrieve Line Item Definition"
method: GET
path: "/line-item-definitions/{code}/"
tags: ["Financial Data"]
---

# Retrieve Line Item Definition

`GET /line-item-definitions/{code}/`

## Request

- Base URL: `https://api.financialreports.eu`
- URL: `https://api.financialreports.eu/line-item-definitions/{code}/`
- Auth: one of:
  - API key in header `X-API-Key`
  - HTTP bearer

Retrieve a single line item definition by its code.

**Access Level Required:** Requires **Standard Access (Level 1)**.

## Path parameters

- `code` string, required

## Response `200`

- LineItemDefinition
  - `code` string, required: Stable machine code, e.g. 'revenue', 'total_assets'. Never rename in place — deprecate and add a new code.
  - `name` string, required: Human display name, e.g. 'Total Revenue'.
  - `statement_type` 'IS' | 'BS' | 'CFS' | 'SUP', required: * `IS` - Income Statement * `BS` - Balance Sheet * `CFS` - Cash Flow Statement * `SUP` - Supplemental / Ratio
  - `statement_type_display` string, required: Human-readable statement type.
  - `depth` integer: Hierarchy depth: 0 = top-level total/heading, 1 = component of a parent, 2 = sub-component.
  - `parent_code` string, nullable: Code of the parent line item in the hierarchy, or null for top-level items.
  - `sort_order` integer: Display order within (statement_type, category).
  - `category` string: Optional grouping within a statement (e.g. 'Operating Expenses').
  - `description` string: Definition of the KPI. Used in the extraction prompt.
  - `aliases` string[], required: Alternative labels this line item may appear under in source filings.
  - `templates` string[], required: KPI templates this line item is meaningful for: `industrial`, `bank`, `insurer`. Industrial-only items (gross profit, current assets, ...) are still served for banks and insurers but do not mean the same thing there. A company's template is the `template` field of its financials.

## Other responses

- `403`: Missing or invalid API key, or the plan does not include this endpoint.
- `429`: Rate limit, plan quota or spend cap reached.

---

[API](https://skmtc.dev/financialreports/apis/financialfilings-api.md) · [All operations](https://skmtc.dev/financialreports/apis/financialfilings-api/llms.txt) · [OpenAPI document](https://skmtc.dev/financialreports/apis/financialfilings-api/revisions/a780251d6b05?raw)