---
title: "List Line Item Definitions"
method: GET
path: "/line-item-definitions/"
tags: ["Financial Data"]
---

# List Line Item Definitions

`GET /line-item-definitions/`

## Request

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

Retrieve the full dictionary of standardized financial KPIs.

Each definition describes one line item that may appear in extracted financial statements (Income Statement, Balance Sheet, Cash Flow Statement). Use the `depth` and `parent_code` fields to reconstruct the Capital IQ-style hierarchy.

`templates` lists the KPI templates a line item is meaningful for (`industrial`, `bank`, `insurer`); filter with `?template=bank`. Industrial-only items are still served for banks and insurers, but do not mean the same thing there.

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

## Query parameters

- `depth` integer
- `page` integer
- `page_size` integer
- `parent_code` string
- `search` string
- `statement_type` 'BS' | 'CFS' | 'IS' | 'SUP'
- `template` 'bank' | 'industrial' | 'insurer'

## Response `200`

- PaginatedLineItemDefinitionList
  - `count` integer, required: Total matching results. Exact for cheap queries, an estimate on broad or expensive ones. Do not use it to decide when to stop: follow `next` until it is null.
  - `next` string, uri, nullable
  - `previous` string, uri, nullable
  - `results` LineItemDefinition[], required
    - `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/55935bdabd20?raw)