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XBRL - ESEF



Questions and answers on the topic of ESEF


The European Single Electronic Format is an electronic format for IFRS annual reports as defined by ESMA. In 2017, ESMA determined that the format should be "XBRL" and that the IFRS XBRL taxonomy should be used.

There are some cases in text block tagging where Word behaves strangely. This behaviour can also be reproduced outside of SmartNotes. In the following we offer you various workarounds.


This occurs when the paragraph begins with automatic numbering ("6. Net income"). The first ContentControl can be assigned, but from the second on, the range covered by the ContentControl shrinks to the heading.

Workaround: Click once on the first ContentControl before assigning the second. Then the selection is a little different, which is enough.

This occurs when the paragraph begins with a section break. If a ContentControl is placed on it, the tag also shrinks back to the first paragraph.

Workaround: Remove the break, then set the ContentControl, then add the break again.

This occurs when the marked section contains markups. Before assigning the text block tags, the changes in the section must be accepted once, then the problem disappears.

Pictures can be displayed too large or too small in the XHTML document. When you insert an image into Word, this image initially has a default size. You can then adjust the picture to fit the report, i.e. drag it larger or smaller. Word saves this data and the picture looks fine. The converter cannot currently read this data; the picture is inserted in its default size.

It is necessary to format the picture to the appropriate size before inserting it into Word, so that the picture size in Word does not have to be adjusted afterwards.

In the past it happened that the tags in tables were not completely displayed in the report. We ask you to check the following points:

  • Text content in layout columns: Are there any text contents in the narrow columns between the value columns (if you use them)? These must be removed. Exceptions are footnote columns, these can of course be filled with the corresponding footnotes.
  • Connected cells: Connected cells in tables cannot be resolved properly, the tags are lost accordingly. Please disconnect the connected cells.
  • Additional language(s) not programmed: In order to create ESEF reports in multiple languages, all languages must also be programmed in Excel. You can find more about programming additional languages here: Multiple Languages.
  • Before the first table, it is important to use a heading that is defined as "Level 1" via the central Word format template. and not as the body of the text. Only then will the table tags be recognised.

Footnotes in the body text are inserted via the Word menu. These are automatically listed at the bottom of the page. ESEF reports are not always paginated, so you will find your footnotes at the end of the report.



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