All companies (limited or unlimited by shares), including dormant companies, are required to file XBRL FS in accordance with the filing requirements. Find out more about who needs to file financial statements.

Companies may apply for exemption from specific business rules in filing your financial statements in XBRL format (e.g. removing the requirement for comparative periods in your financial statement, given valid reasons). Refer to the list of business rules.

Application for exemptions are evaluated on a case-by-case-basis, and there is no fee charged for this service. You can apply for exemptions by completing the exemption request form (DOCX, 26KB) and send to The company’s signed AGM financial statements and XBRL file should be attached when you apply for the exemption.

Please note that processing will take 3 to 7 working days, depending on the complexity of each case.

If the online validation results indicate that the errors are "possible" or "granted exemption / not applicable", the company can proceed to upload the XBRL file to BizFinx server.

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