Methodology · v2.7

BFDDisciplina de cuentas anuales

Annual-filing discipline for {legal_name} on its primary corporate registry (CCIAA Italia, Companies House UK, Bundesanzeiger DE, SEC EDGAR US, equivalents). REGISTRY-MATCH RULE: PREFER the company's PRIMARY home-country corporate registry and/or its primary securities-regulator filings, identified by the company's OWN registration number / CIK / LEI. A company incorporated in NL filing with the SEC → use SEC EDGAR by its own CIK (and AFM/AMF if applicable); an IT SpA → CCIAA Registro Imprese; a DE AG → Bundesanzeiger. ACCEPTED EVIDENCE (any of these on the matched primary registry is valid and SHOULD be scored): (i) a specific filing/document URL; (ii) the registry filing-history / filing-index / browse-by-CIK / company-profile / search-result page that lists the company's own filings, matched by its reg number / CIK / LEI — a deep per-document URL is preferred but NOT required when this index page confirms the filing record. DOWNGRADE, do NOT bail: if only the registry index/search page (not individual documents) is available, still score and set confidence=preliminary. REJECT as the SOLE basis (do not score on these alone): (a) a FOREIGN-BRANCH registration that is not the issuer's primary accounts, (b) a SECONDARY OTC-market quote/buyback PDF (otcmarkets.com etc.), (c) third-party aggregators. Return absent{reason:"not_disclosed"} ONLY when NO primary-registry filing record can be confirmed for the matched entity at all. EXTRACTION RULES: Return composite_signal with sub-signals across four dimensions: (a) filing_punctuality (0-100 normalized to statutory deadline gap), (b) disclosure_completeness (nota integrativa / financial-statement notes completeness), (c) transparency (cross-year consistency, audit footnotes), (d) gaap_adherence (audit opinion + accounting framework compliance). Each sub-signal: name + value 0-100 + source_url on the matched primary registry (a specific filing/document URL when available, otherwise the registry filing-index / browse-by-CIK page). Server applies composite_signal_score (weighted mean) — DO NOT compute any 0-100 score.