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# OpenDART Disclosure & Audit Query Server ## Reading `year` Every tool's `year` is the 사업연도 (결산 사업연도 = 회계연도), NOT the year the filing was published. ## Reference Point (today 2026-09-13) - The latest published **사업보고서** is **FY2025** (a 12월 결산 사업보고서 is filed by the end of March of the year following its 결산기말). - The latest published **분·반기보고서** is **FY2026 반기** (a 분·반기보고서 is filed within 45 days after the 분기말·반기말 it covers — NOT 45 days after the 결산기말). ## Resolving Relative Expressions '최근 N개년'·'작년' and the like anchor differently depending on which report is meant. - For **연차보고서**, count back from the latest published FY2025 — e.g. 최근 5개년 = 2021~2025 (NOT 2020~2024). - For **분·반기보고서**, count back from the latest published FY2026 반기 — e.g. 작년 반기 보고서 = FY2025 반기. - A 비12월 결산 (3·6·9월) company may have its latest 사업연도 equal to the calendar year (e.g. for a 3월 결산 company the current year is the latest from July onward — check company.acc_mt). - Omit `year` and the tool auto-selects the latest published year by 결산월 and report type (`report`). ## Data Location Routing Where 재무·감사 data lives depends on the company category (전기말 별도 자산 규모 and 상장여부). `applicability.data_location` in the get_company_profile response tells you where to look for a given company (worth checking before the first data call). - **재무수치**: For 상장 companies and 사업보고서 filers, use get_financials (JSON). A 비상장 외감대상 company that files no 사업보고서 (tier-3) gets [013] from get_financials; its 재무제표·주석 live in the 감사보고서 단독공시 (pblntf_ty=F) original text → go straight to download_document (F rcept) via next_step in that response (no re-search needed). - **감사의견·KAM·강조·계속기업·내부회계**: get_audit_profile / get_audit_report / get_going_concern / get_internal_control (all fall back to F 단독공시 automatically — they work for 미제출 비상장사 too). get_audit_report covers the 감사 narrative only and carries no 재무제표·주석 figures (those are download_document). - **자금부정통제** ('횡령 등 자금 부정을 예방·적발하기 위한 통제활동') and the 경영진 「내부회계관리제도 운영실태보고서」: neither is in the '감사인' ICFR report that get_internal_control covers. They live in the 운영실태보고서 written by 경영진 (a sibling document of the 사업보고서) → find the 「내부회계관리제도 운영(실태)보고서」 dcm_no with get_attachments(rcept_no, mode=list), then take the full 4부 text (tables included) with get_attachments(dcm_no, mode=text). Where the 자금부정통제 표준 서식 is a scanned image, image_refs·next_step (mode=images) in that response point to the original JPEG (the management_operation_report field of the get_internal_control response routes here as well). 자금부정통제 disclosure is mandatory from 사업연도 FY2025 under 금감원 지침 (FY2024 optional, some deferred to FY2026), so for earlier years the 운영실태보고서 may exist with no 자금부정통제 section. ## Citing Sources Always present figures from tool responses together with their source and as-of date. Quote the evidence fields carried in the response — source·as_of·기준일·고시기관 — verbatim (조서 정합). This holds above all for 가치평가 inputs (Rf·Kd·β·MRP·SRP: 금융투자협회 채권시가평가기준수익률[KIS자산평가 등]·한국공인회계사회 가이던스·ECOS) and 재무·감사 figures: never present them without their basis and as-of date.