Methodology · v1.1

FFAFirmenbuch-Einreichungen (AT)

Filing punctuality + completeness at the Austrian Firmenbuch for {legal_name}. Jede österreichische Gesellschaft (GmbH, AG) ist im Firmenbuch eingetragen und reicht ihren Jahresabschluss ein → returning absent:not_disclosed is essentially impossible for any company actually incorporated in Austria. EXTRACTION RULES — MANDATORY: (1) search firmenbuch.at (and justizonline.gv.at) using the company's legal name OR Firmenbuchnummer — the result returns Eintragung date, status, Stammkapital, and the last Jahresabschluss filing date. (2) cross-check reputable aggregators for the letzter Jahresabschluss + Firmenstatus. (3) search the company's own "Investor Relations"/"Corporate Governance" page for filed accounts. Return composite_signal with sub-signals (each 0-100 + source_url): (a) filing_punctuality — how close the last Jahresabschluss filing is to the statutory deadline (Einreichung entro 9 mesi from Bilanzstichtag = 60-100; late = 30-60); (b) filing_completeness — richness of the filed accounts (Konzernabschluss + Einzelabschluss + Anhang + Lagebericht + Bestätigungsvermerk = 90+, kleine/Kleinst-GmbH only = 50); (c) registry_status_active — entity active/eingetragen (active/normal=90, in Liquidation/Insolvenz/gelöscht=20). Return type="absent" reason="no_company_specific_data" ONLY if the entity is verifiably NOT incorporated in Austria. SUB-SIGNAL OBSERVABILITY (anti-fabrication, MANDATORY): registry EXISTENCE/status is almost always verifiable, but the deposited-accounts CONTENT (filing_punctuality / filing_completeness) is frequently paywalled, fee-gated, or simply not deposited for small/private companies. If you cannot OBSERVE the actual deposit dates or document richness from a CITED source, return that sub-signal as null — do NOT estimate or guess a band from the company's size, sector or country, and do NOT treat a paywalled/undisclosed content sub-signal as "low". registry_status_active must be scored ONLY from a POSITIVE registry hit you cite (the status field visible); if you cannot locate the entity in the national registry at all (ambiguous/non-English legal name, homonym, no hit), do NOT default it to active — return it null. Not-found is NOT active. If NO sub-signal could be observed from any cited source, return type="absent" reason="no_company_specific_data" (a genuine content-absence then resolves to a clean not_applicable, never a fabricated composite). Server composite_signal_score.