Introduction to InlineXBRL
The XBRL format makes it possible to structure financial reports and make them machine-readable. For example, revenues receive the unique technical name ifrs: Revenue, also called "tag". It marks the corresponding number in the annual financial report like a barcode. The so-called XBRL taxonomies provide "templates" which are based on different accounting standards, e.g. IFRS. The IFRS taxonomy is thus something like a large generic chart of accounts for all possible IFRS items.
The ESEF taxonomy is based on the IFRS taxonomy. Taxonomy extension must be created for company-specific items. The XBRL report on the left side references the taxonomy positions for each "tagged" figure. The so-called Inline XBRL (also iXBRL) format is XBRL embedded in common HTML. The advantage of this format is that an XBRL report can be opened with any web browser. In fact, not only XBRL will be an obligation, but also HTML annual reports that correspond to “online reports”, published by some companies. Numbers and texts of the HTML report can be tagged with XBRL information in the same document.
XBRL Taxonomy Loading
The XBRL Tagger can load and display any valid XBRL taxonomy. Due to its generic implementation, new taxonomies can be used without updated. The taxonomies are represented using its Presentation, Calculation and Definition Linkbase. Translations of taxonomy items in form of Labels are displayed in all languages shipped with the taxonomy.
Tagging of Word, XHTML, InDesign (ePub) and PDF files with XBRL taxonomy items.
The XBRL Tagger can open, parse and display the document file formats mentioned above. Taxonomy items can be mapped to the document. The tagging itself is performed by doing drag & drop and the XBRL Tagger is supporting the user by doing consistency checks. Multi-column tables can be mapped by using dimensional elements from the taxonomy. All required meta-data like reporting period and currency will be automatically detected if possible. By using different colours for tagging’s, a status-based workflow can be used. The mapping itself can be exported and imported – the XBRL Tagger will restore the tags and even if numbers are texts are changed. It is possible to do a roll-forward and export a mapping to Excel.
The Tagger has a taxonomy extension functionality, by selecting line items that can’t be mapped from the taxonomy. This includes an anchoring functionality, as described by ESMA.
The Auto-Tagger is a functionality, that enables mapping of tables by pushing a button. There are two algorithms that all0w it: A fuzzy name comparisons, that is matching the names from line items to taxonomy items. The second algorithm allows auto-mapping based on Artificial Intelligence (AI). It is trained with existing IFRS XBRL Reports, by using the specific label that is shipped with each taxonomy extension and the original name of the taxonomy item. AMANA is updating this functionality with more learning data on a regular basis and the accuracy of automated tagging will improve.
XHTML Converter und iXBRL Generation
The XBRL Tagger converts Word, PDF and ePub files into valid XHTML, which is required for Inline XBRL (iXBRL). It preserves the formatting and layout of the original document as far as possible. After applying the XBRL tags as defined by the mapping, an iXBRL file will be saved.
When generating an iXBRL file, a full XBRL validation is performed covering the following specifications:
- XBRL Specification 2.1
- XBRL Dimensions 1.0
- XBRL Formula 1.0
- Table Linkbase 1.0
- Extensible Enumerations 1.0 und 2.0
- Inline XBRL 1.1 incl. XHTML and Transformation Registries 1-4
Additionally, a so called Filing Rule validation is be performed (e.g. ESEF Reporting Manual).
Document requirements and limitations
The XBRL Tagger is able to tag MS Word, InDesign, XHTML and PDF documents properly with the following requirements and limitations:
- It is not possible to tag any value of a table that is included as "image" in a document.
- For MS Word documents it is required to use styles (heading 1, heading 2, etc.) to structure the documents. The chapter headings are used by the Tagger to allow easy navigation through the document. All tables that have to be tagged must be normal Word tables (no embedded Excel or similar). To change the outline level of styles, right click on the paragraph and select "Paragraph" and then set "Outline level". For more information look at our FAQ item 20 and 21.
- InDesign documents (IDD) can be tagged by exporting to ePub _(File → Export to ePub). The document must use fonts that are available for web-browsing (XHMTL).
- Scanned (PDF) reports can't be tagged, the XBRL Tagger does not include an OCR module.
Differences between source formats
Font must be supplied externally
EPub Font Folder
If special fonts are used in ePub files, the TTF files have to inserted into the Tagger font folder: