Ap­plic­a­ble tax­on­omy ver­sions

On this page, the PRH maintains a list showing the taxonomy version applicable during each reporting period and its entry point specification that each company must apply during that period. The applicable entry point specification varies depending on the reporting company's company form.

The PRH issues a decision on the applicable SBR taxonomy version for each reporting period. Read more about the PRH's decision.​

The Commission adopts a decision on the applicable version of the ESEF taxonomy as a Delegated Regulation (RTS on ESEF). The PRH updates the applicable taxonomy version to the table on this page in compliance with the Regulation. Read about the annually updated Delegated Regulation on RTS on ESEF at the Eur-Lex websiteAvautuu uuteen välilehteen​

The IFRS Foundation may provide guidance on the applicable version of the IFRS Taxonomy. The PRH confirms in its instructions the IFRS taxonomy version to be followed in each reporting period.

On this page:

​Main rule for selecting the correct taxonomy​

To produce structured financial statements, the national SBR taxonomy or the IFRS taxonomy should be applied in IXBRL reporting, depending on if the company applies national accounting standards or international IFRS standards when drawing up its financial statements. Listed companies apply the ESEF taxonomy when preparing consolidated financial statements.

Entry point version applied to consolidated figures in financial statements

The following tables indicate the reporting taxonomy applied to consolidated figures in financial statements and its entry point specification for each reporting period by company form.

Financial periods starting between 1 January 2024 and 31 December 2024

Com­pany form
Tax­on­omy name
Ap­plic­a­ble spec­i­fi­ca­tions
Pub­lic lim­ited com­pany (pub­licly listed)
ESEF tax­on­omy

ESEF 2024:

https://​​​​​​​​​​​​​​​​​​​​​​​​​​​​​www.esma.eu­ropa.eu/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​tax­on­omy/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​2022-03-24/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​es­e­f_­cor.xsd 

https://​​​​​​​​​​​​​​​​​​​​​​​​​​​​​www.esma.eu­ropa.eu/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​tax­on­omy/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​2022-03-24/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​es­e­f_all.xsd 
Pub­lic lim­ited com­pany (not pub­licly listed), Lim­ited li­a­bil­ity com­pany, Eu­ro­pean com­pany, Co­op­er­a­tive
IFRS tax­on­omy
Not in use
Pub­lic lim­ited com­pany (not pub­licly listed), Lim­ited li­a­bil­ity com­pany, Co­op­er­a­tive, Eu­ro­pean com­pany
SBR tax­on­omy
SBR-DPM-2022-09-30:

http://​​​​​​​​​​​​​​​​​​​​​​​​​​​​​www.val­tiokont­tori.fi/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​fi/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​fr/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​xbrl/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​crr/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​fws/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​oytp/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​kpl-2016-12/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​2022-09-30/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​mod/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​oyt­p_­gaap_­con.xsd
Mu­tual in­sur­ance com­pany, Lim­ited li­a­bil­ity in­sur­ance com­pany, Pub­lic lim­ited li­a­bil­ity in­sur­ance com­pany, Lo­cal mu­tual in­sur­ance as­so­ci­a­tion
Not spec­i­fied
Co­op­er­a­tive bank, Sav­ings bank, Mort­gage so­ci­ety
Not spec­i­fied


Financial periods starting between 1 January 2025 and 31 December 2025

Com­pany form
Tax­on­omy name
Ap­plic­a­ble spec­i­fi­ca­tions
Pub­lic lim­ited com­pany (pub­licly listed)
ESEF tax­on­omy
ESEF 2024:

https://​​​​​​​​​​​​​​​​​​​​​​​​​​​www.esma.eu­ropa.eu/​​​​​​​​​​​​​​​​​​​​​​​​​​​tax­on­omy/​​​​​​​​​​​​​​​​​​​​​​​​​​​2022-03-24/​​​​​​​​​​​​​​​​​​​​​​​​​​​es­e­f_­cor.xsd 

https://​​​​​​​​​​​​​​​​​​​​​​​​​​​www.esma.eu­ropa.eu/​​​​​​​​​​​​​​​​​​​​​​​​​​​tax­on­omy/​​​​​​​​​​​​​​​​​​​​​​​​​​​2022-03-24/​​​​​​​​​​​​​​​​​​​​​​​​​​​es­e­f_all.xsd 
Pub­lic lim­ited com­pany (not pub­licly listed), Lim­ited li­a­bil­ity com­pany, Eu­ro­pean com­pany, Co­op­er­a­tive
IFRS tax­on­omy
IFRS 2025: All en­try points
Pub­lic lim­ited com­pany (not pub­licly listed), Lim­ited li­a­bil­ity com­pany, Co­op­er­a­tive, Eu­ro­pean com­pany
SBR tax­on­omy
SBR-DPM-2022-09-30:

http://​​​​​​​​​​​​​​​​​​​​​​​​​​​www.val­tiokont­tori.fi/​​​​​​​​​​​​​​​​​​​​​​​​​​​fi/​​​​​​​​​​​​​​​​​​​​​​​​​​​fr/​​​​​​​​​​​​​​​​​​​​​​​​​​​xbrl/​​​​​​​​​​​​​​​​​​​​​​​​​​​crr/​​​​​​​​​​​​​​​​​​​​​​​​​​​fws/​​​​​​​​​​​​​​​​​​​​​​​​​​​oytp/​​​​​​​​​​​​​​​​​​​​​​​​​​​kpl-2016-12/​​​​​​​​​​​​​​​​​​​​​​​​​​​2022-09-30/​​​​​​​​​​​​​​​​​​​​​​​​​​​mod/​​​​​​​​​​​​​​​​​​​​​​​​​​​oyt­p_­gaap_­con.xsd
Mu­tual in­sur­ance com­pany, Lim­ited li­a­bil­ity in­sur­ance com­pany, Pub­lic lim­ited li­a­bil­ity in­sur­ance com­pany, Lo­cal mu­tual in­sur­ance as­so­ci­a­tion
Not spec­i­fied
Co­op­er­a­tive bank, Sav­ings bank, Mort­gage so­ci­ety
Not spec­i­fied


​Financial periods starting between 1 January 2026 and 31 December 2026​

Com­pany form
Tax­on­omy name
Ap­plic­a­ble spec­i­fi­ca­tions
Pub­lic lim­ited com­pany (pub­licly listed)
ESEF tax­on­omy
ESEF 2025: 

https://​​​​​​​​​​​​​​​​​​​​​​​​​​​​​www.esma.eu­ropa.eu/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​tax­on­omy/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​2025-03-27/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​es­e­f_­cor.xsd
Pub­lic lim­ited com­pany (not pub­licly listed), Lim­ited li­a­bil­ity com­pany, Eu­ro­pean com­pany, Co­op­er­a­tive
IFRS tax­on­omy
IFRS 2025: All en­try points
Pub­lic lim­ited com­pany (not pub­licly listed), Lim­ited li­a­bil­ity com­pany, Co­op­er­a­tive, Eu­ro­pean com­pany
SBR tax­on­omy
SBR-DPM-2025-12-31_­fix_2026-02-19: 

http://​​​​​​​​​​​​​​​​​​​​​​​​​​​​​www.val­tiokont­tori.fi/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​fi/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​fr/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​xbrl/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​crr/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​fws/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​oytp/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​kpl-2016-12/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​2025-10-16/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​mod/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​oyt­p_­gaap_­con.xsd
Mu­tual in­sur­ance com­pany, Lim­ited li­a­bil­ity in­sur­ance com­pany, Pub­lic lim­ited li­a­bil­ity in­sur­ance com­pany, Lo­cal mu­tual in­sur­ance as­so­ci­a­tion
SBR-DPM-2025-12-31_­fix_2026-02-19:

http://​​​​​​​​​​​​​​​​​​​​​​​​​​​​​www.val­tiokont­tori.fi/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​fi/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​fr/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​xbrl/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​crr/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​fws/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​vytp/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​stmt­pa_2016/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​2025-10-16/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​mod/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​vyt­p_­con.xsd
Co­op­er­a­tive bank, Sav­ings bank, Mort­gage so­ci­ety
SBR-DPM-2025-12-31_­fix_2026-02-19:

http://​​​​​​​​​​​​​​​​​​​​​​​​​​​​​www.val­tiokont­tori.fi/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​fi/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​fr/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​xbrl/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​crr/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​fws/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​lstp/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​tiltoia_2018/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​2025-10-16/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​mod/​​​​​​​​​​​​​​​​​​​​​​​​​​​​​lst­p_­con.xsd

Entry point version applied to an individual company's financial statements

The following tables indicate the reporting taxonomy applied to an individual company's financial statements and its entry point specification for each reporting period by company form.

​Financial periods starting between 1 January 2024 and 31 December 2024​

Com­pany form
Tax­on­omy name
Ap­plic­a­ble spec­i­fi­ca­tions
Pub­lic lim­ited li­a­bil­ity com­pany, Lim­ited li­a­bil­ity com­pany, Eu­ro­pean com­pany, Co­op­er­a­tive
IFRS tax­on­omy
Not in use
Pub­lic lim­ited li­a­bil­ity com­pany, Lim­ited li­a­bil­ity com­pany, Co­op­er­a­tive, Eu­ro­pean com­pany
SBR tax­on­omy
SBR-DPM-2022-09-30:

http://​​​​​​​​​​​​​​​​​​www.val­tiokont­tori.fi/​​​​​​​​​​​​​​​​​​fi/​​​​​​​​​​​​​​​​​​fr/​​​​​​​​​​​​​​​​​​xbrl/​​​​​​​​​​​​​​​​​​crr/​​​​​​​​​​​​​​​​​​fws/​​​​​​​​​​​​​​​​​​oytp/​​​​​​​​​​​​​​​​​​kpl-2016-12/​​​​​​​​​​​​​​​​​​2022-09-30/​​​​​​​​​​​​​​​​​​mod/​​​​​​​​​​​​​​​​​​oyt­p_­gaap_ind.xsd
Mu­tual in­sur­ance com­pany, Lim­ited li­a­bil­ity in­sur­ance com­pany, Pub­lic lim­ited li­a­bil­ity in­sur­ance com­pany, Lo­cal mu­tual in­sur­ance as­so­ci­a­tion
Not spec­i­fied
Co­op­er­a­tive bank, Sav­ings bank, Mort­gage so­ci­ety
Not spec­i­fied


​Financial periods starting between 1 January 2025 and 31 December 2025​

Com­pany form
Tax­on­omy name
Ap­plic­a­ble spec­i­fi­ca­tions
Pub­lic lim­ited li­a­bil­ity com­pany, Lim­ited li­a­bil­ity com­pany, Eu­ro­pean com­pany, Co­op­er­a­tive
IFRS tax­on­omy
IFRS 2025: All en­try points
Pub­lic lim­ited li­a­bil­ity com­pany, Lim­ited li­a­bil­ity com­pany, Co­op­er­a­tive, Eu­ro­pean com­pany
SBR tax­on­omy
SBR-DPM-2022-09-30:

http://​​​​​​​​​​​​​​​​​​www.val­tiokont­tori.fi/​​​​​​​​​​​​​​​​​​fi/​​​​​​​​​​​​​​​​​​fr/​​​​​​​​​​​​​​​​​​xbrl/​​​​​​​​​​​​​​​​​​crr/​​​​​​​​​​​​​​​​​​fws/​​​​​​​​​​​​​​​​​​oytp/​​​​​​​​​​​​​​​​​​kpl-2016-12/​​​​​​​​​​​​​​​​​​2022-09-30/​​​​​​​​​​​​​​​​​​mod/​​​​​​​​​​​​​​​​​​oyt­p_­gaap_ind.xsd
Mu­tual in­sur­ance com­pany, Lim­ited li­a­bil­ity in­sur­ance com­pany, Pub­lic lim­ited li­a­bil­ity in­sur­ance com­pany, Lo­cal mu­tual in­sur­ance as­so­ci­a­tion
Not spec­i­fied
Co­op­er­a­tive bank, Sav­ings bank, Mort­gage so­ci­ety
Not spec­i­fied

​

​Financial periods starting between 1 January 2026 and 31 December 2026​

Com­pany form
Tax­on­omy name
Ap­plic­a­ble spec­i­fi­ca­tions
Pub­lic lim­ited li­a­bil­ity com­pany, Lim­ited li­a­bil­ity com­pany, Eu­ro­pean com­pany, Co­op­er­a­tive
IFRS tax­on­omy
IFRS 2025: All en­try points
Pub­lic lim­ited li­a­bil­ity com­pany, Lim­ited li­a­bil­ity com­pany, Co­op­er­a­tive, Eu­ro­pean com­pany
SBR tax­on­omy
SBR-DPM-2025-12-31_­fix_2026-02-19:

http://​​​​​www.val­tiokont­tori.fi/​​​​​fi/​​​​​fr/​​​​​xbrl/​​​​​crr/​​​​​fws/​​​​​oytp/​​​​​kpl-2016-12/​​​​​2025-10-16/​​​​​mod/​​​​​oyt­p_­gaap_ind.xsd
Mu­tual in­sur­ance com­pany, Lim­ited li­a­bil­ity in­sur­ance com­pany, Pub­lic lim­ited li­a­bil­ity in­sur­ance com­pany, Lo­cal mu­tual in­sur­ance as­so­ci­a­tion
SBR-DPM-2025-12-31_­fix_2026-02-19:

http://​​​​​​​​​​​​​​​​​​www.val­tiokont­tori.fi/​​​​​​​​​​​​​​​​​​fi/​​​​​​​​​​​​​​​​​​fr/​​​​​​​​​​​​​​​​​​xbrl/​​​​​​​​​​​​​​​​​​crr/​​​​​​​​​​​​​​​​​​fws/​​​​​​​​​​​​​​​​​​vytp/​​​​​​​​​​​​​​​​​​stmt­pa_2016/​​​​​​​​​​​​​​​​​​2025-10-16/​​​​​​​​​​​​​​​​​​mod/​​​​​​​​​​​​​​​​​​vyt­p_ind.xsd
Co­op­er­a­tive bank, Sav­ings bank, Mort­gage so­ci­ety
SBR-DPM-2025-12-31_­fix_2026-02-19:

http://​​​​​​​​​​​​​​​​​​www.val­tiokont­tori.fi/​​​​​​​​​​​​​​​​​​fi/​​​​​​​​​​​​​​​​​​fr/​​​​​​​​​​​​​​​​​​xbrl/​​​​​​​​​​​​​​​​​​crr/​​​​​​​​​​​​​​​​​​fws/​​​​​​​​​​​​​​​​​​lstp/​​​​​​​​​​​​​​​​​​tiltoia_2018/​​​​​​​​​​​​​​​​​​2025-10-16/​​​​​​​​​​​​​​​​​​mod/​​​​​​​​​​​​​​​​​​lst­p_ind.xsd

PRH receiving API

The PRH receiving API supports the up-to-date taxonomy versions. An effort is made to add any new versions to the test API as soon as possible after their release, enabling API users to test them. A separate query can be used to retrieve information on the company forms and taxonomy versions that the API supports at that time.

Ask more:
digitilinpaatos@prh.fi
yrityksetjayhteisot