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Estonian Annual Report

v1.0.0Estonia

Complete majandusaasta aruanne for ariregister.rik.ee

A complete Estonian annual report preparation workflow covering all requirements for filing at ariregister.rik.ee. The plugin auto-determines your company size category (Micro, Small, Medium, or Large) which affects which statements are required. It generates the balance sheet in Annex 1 statutory format, income statement in Scheme 1 (by nature) or Scheme 2 (by function), cash flow statement, statement of changes in equity, notes to financial statements (3 notes for Micro, up to 15 for Medium/Large), management report with KPIs, and profit allocation proposal with statutory reserve calculation. Finally, it produces XBRL files using the et-gaap-2026 taxonomy for direct upload.

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Commands

/prepare-annual-report

Execute the complete annual report preparation. Verifies year-end close, determines company size, fetches all financial data, compiles balance sheet (Annex 1 format), income statement (Scheme 1 or 2), cash flow, equity changes, notes, management report with KPIs, profit allocation proposal, and XBRL mapping.

/check-prerequisites

Quickly verify whether a legal entity is ready for annual report preparation. Checks: fiscal period close status, company size classification, audit/review requirement, trial balance verification, and prior year data availability. Returns a status report of any blockers.

/generate-xbrl-file

Generate XBRL files (.xsd + .xbrl) for upload to ariregister.rik.ee. Builds structured JSON from financial data and runs the generate_xbrl.py script to produce a validated XBRL instance document and companion schema using et-gaap-2026 taxonomy.

/generate-xbrl-mapping

Generate an account-to-XBRL element mapping table for portal data entry. Creates mapping from your chart of accounts to Estonian GAAP XBRL taxonomy elements. Shows Account Number, Account Name, Balance, XBRL Element, and Report Line.

How It Works

Full Annual Report Workflow

  1. 1

    Check prerequisites & determine company size category (assets, revenue, employees thresholds)

  2. 2

    Fetch all financial data: trial balance (current + prior), BS, IS, AR/AP aging, fixed assets, bank accounts, employees

  3. 3

    Generate Balance Sheet (Bilanss) in Annex 1 statutory format — validate A = L + E

  4. 4

    Generate Income Statement (Kasumiaruanne) in Scheme 1 (by nature) or Scheme 2 (by function)

  5. 5

    Generate Cash Flow Statement (Rahavoogude aruanne) for Medium/Large companies using indirect method

  6. 6

    Generate Statement of Changes in Equity (Omakapitali muutuste aruanne) for Medium/Large

  7. 7

    Generate Notes to Financial Statements (Lisad) — 3 notes for Micro, up to 15 for Medium/Large

  8. 8

    Generate Management Report (Tegevusaruanne) with calculated KPIs

  9. 9

    Calculate Profit Allocation Proposal — statutory reserve at 5% of net profit until 10% of share capital

  10. 10

    Compile complete output with all statements, notes, and management report

  11. 11

    Generate XBRL files (.xsd + .xbrl) for upload to ariregister.rik.ee

  12. 12

    Provide filing guidance — deadline is 6 months after fiscal year end

Validation Checkpoints

Every run must pass these checks before proceeding. If any checkpoint fails, the workflow stops and reports the issue.

All 12 fiscal periods for the year must be closed

Company size category must be determined (affects required statements)

Trial balance must balance (total debits = total credits)

Prior year comparatives must be available and verified

Balance sheet must balance (Total Assets = Total Liabilities + Total Equity)

Cash flow net change must equal closing cash minus opening cash

Reference Data Included

Structured knowledge files that drive the plugin's logic. These contain formulas, templates, and regulatory rules — not hardcoded values.

rtj-standards.md

Company size thresholds (assets, revenue, employees) and audit requirements per Estonian RTJ standards

balance-sheet-format.md

Annex 1 statutory format mapping (current/non-current assets, liabilities, equity)

income-statement-format.md

Scheme 1 (by nature) and Scheme 2 (by function) formats

cash-flow-format.md

Indirect method template with operating/investing/financing sections

equity-changes-format.md

Statement of changes in equity structure

notes-templates.md

Note templates by company size (accounting policies, cash, receivables, PP&E, etc.)

management-report.md

KPI calculation formulas (revenue growth, margins, ratios, ROE, ROA)

profit-allocation.md

Statutory reserve calculation and dividend proposal formula

xbrl-generation.md

Complete XBRL taxonomy namespace, element names, roles catalog, and validation rules

xbrl-mapping.md

Portal form field mapping from XBRL elements

e-business-register.md

Filing instructions for ariregister.rik.ee

Built for Artifi, open for everyone

This plugin is designed to work out-of-the-box with the Artifi MCP server for full automation — Claude fetches your data, runs calculations, validates results, and submits entries automatically.

You can also download and adapt it to your own needs. The skills, commands, validation logic, and reference data are all open source. Swap the MCP tool calls for your own backend, or use the reference files as standalone knowledge resources for your Claude projects.

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