Getting ready to tag
Everything is set up for tagging values in a document. In the screenshot below the different areas of the application are highlighted.
The content of the document is displayed on the left-hand side. Chapters can be selected from the Chapter dropdown.
If a chapter contains tables they can be selected from the Table dropdown. This does not include PDF documents at first, only Word, ePub (InDesign) and XHTML. After a table has been selected it is displayed in the Table Tagging tab. Items which are already tagged are highlighted green. Click a table cell to view all meta information for the XBRL tag in the Table Cell Properties box below the table. All elements from the loaded taxonomy are displayed on the right-hand side in the structure which has been defined in the taxonomy.
PDF Table Tagging
These steps must be performed before tables in PDF files can be tagged. It is not required for the other formats Word, ePub (InDesign) and XHTML.
The version 1.5 introduces the tagging of .pdf files. PDF tagging works a little bit different from the other sources being available in the Tagger. Due to technical reasons PDF tables cannot be detected automatically. Once you have started the Tagger and loaded the file you will be directed to the Preview tab. The Table Tagging tab is empty. The tables in the PDF file have to be defined after opening the document. To tag tables you need to perform the following steps:
- Switch to the Preview tab
- Select the page with the table to tag from the dropdown menu.
- Mark and select the whole table in the Preview with the mouse cursor. Please use the little blue dots to move the selection if no accurate selection with the mouse cursor is possible. Ideally the table is selected without the headline, but including the column headers.
- Drag and drop the requiered abstract table concept from the Taxonomy onto the selection (yellow in the picture above). It is important to chose the first concept below the folder icon with the label containing Placeholder in English language. (see picture below). The table is now marked as a whole with a blue frame:
- The table is now available at Table Tagging:
Convert Documents to XHTML
Save a Tagging State
The current state of tagged values and texts can be saved as additional data to the file. All settings, the selected taxonomy, tags and metadata will be part of the file. It is possible to edit the document after saving tagging information. If a document is loaded again into the application, all data will be restored. The tool also allows users to add lines and rows to already tagged tables. The tags remember the column and row name if provided and use this information to restore the mappings to the correct cells.
To save the current state to a document, click on File → Save File or click on the "Save Document" button.
Generate Inline XBRL File
Before creating the report, it is necessary to perform a validation check and make sure that the file contains no critical errors.
To do so, click on the "Validation" button:
After that click on the "Status" button in the lower left corner to view validation results. Correct errors/warnings if any.
To create a valid InlineXBRL file with all tagged data, click on XBRL → Generate iXBRL or the following button:
The following window opens:
- can be activated to keep A4 Layout when converting Word files to HTML (which is rather unnatural for HTML and this may result in some Layout issues, like shifted texts and pictures).
This option can be deactivated, so that the created HTML looks like a web page, without A4 pages.
- can be activated to remove external links out of the report package.
This should be done to avoid the following error message, when loading the report to e.g. Bundesanzeiger:
You can also remove all hyperlinks in your file before loading it to the Tagger:
Press Ctrl+A to select all text
Select the required settings and click on "Generate and Validate XBRL".
If you get the following error message, click on the "Status" button in the bottom left corner of the Tagger.
Correct all errors and then generate the file again. Results will be saved in the selected folder.
If the XBRL Generations fails, as indicated by the red icon in the following screenshot, please continue reading on validation errors, All errors must be fixed before an ESEF report is considered to be valid. Invalid reports can be rejected.
iXBRL Previewer Mode
To visualise the InlineXBRL content and information, it is possible to create a preview file. Once the file is created, a script allows the browser to display and highlight the XBRL information stored in the file. The preview file is not valid InlineXBRL and should not be forwarded to supervising authorities. To generate a preview, select the iXBRL Previewer Mode under Settings → iXBRL Previewer Mode.
An additional .xhtml file will be displayed in the folder containing result documents. It allows you to preview the created report:
The "Full" version contains a lot of details and offers additional functions:
The "Internet" option adds the same Viewer as the "Full" option, but does not need the additional script folder to be in the same location. Instead, the file refers to the script hosted at an "Internet" location, so it is accessible and up to date for everyone. This does require an internet connection, but enables more convention sharing and publishing of the document.
Package and Publish an iXBRL Report Package
this icon is used to add XBRL Extensions to selected cells
this icon is used to add dimension members
this icon is used to add XBRL Extensions to all untagged cells
this icon is used to delete selected mappings / you can also select the cell and press DEL on the keyboard
this icon is used to delete all table mappings
this icon is used to tag footnotes
this icon is used to auto tag selected cells
this icon is used to view table settings
Tagging a value in a table is a simple matter of drag and drop. Once the element from the XBRL taxonomy suiting a cell in the table has been identified, it can be dragged from the right part of the application onto the number which shall be tagged. When the cell is highlighted green the tagging was successful.
One element from the taxonomy can be mapped to different periods:
The Tagger tries to conclude the period or date for the specific tag from the value in the first row of the column. In the example the value -45,456 is tagged with the period from 1st January 2018 to the 31st December of 2018, while the value -41,766 is tagged with these dates for the year 2017.
The tagging details can be checked under the Tags and Tagging Properties tabs after clicking on a cell. The displayed values inherit their specific settings from the table; table settings default values are inherited from the document settings. Values can be changed in the Tagging Properties dialog for individual values if needed. This tab can also be used for audit purposes: under Audit you can see last change date and time and the name of the user who made a change. Tags can be removed under Tags.
After you click on the Auto Tag Selected Cells button , the whole table will be checked and, if matches are found, automatically tagged.
The following message will be displayed after the tagging is finished:
With the help of Auto Tagger Strictness and Auto Tagger Mode options, users can define, how the auto tagging will be done: whether AI should be used and if the name comparison should be strict or not.
Two paged table tagging
Sometimes tables span over two pages, with the row labels only being available on the first page:
In this case, the table cannot be tagged properly:
There are two options in the Table Settings to work around it:
- RowLabelColumnId: This can be used if the row labels of a table are not the first row of a table. Simply set the column Id (0 based) of the column containing the labels.
- RowLabelTableId: Select a table from the dropdown that contains the row labels for this table. It can be used in conjunction with RowLabelColumnId if necessary.
In this case just select the table containing the labels:
When hovering over a row or looking at the cell details, the label taken from the first table will be shown:
It is also possible to tag the whole row including the first column:
Tagging of two tables on one page
Some tables represent two different tables as one "physical" table (example below: assets and liabilities). Some of the Tagger's mechanisms designed to make the life easier for customers can pose a problem here, for example the automatic detection of row labels and adjacent cells.
To mitigate that fact a new table setting has been introduced in the version 1.5.5: TwoInOneTableSplitColumnId
It can be used to define a second RowHeader column, containing row names for the cells of the following columns, effectively splitting the table in two.
Customizing the dimensional hierarchy
For the extension taxonomy filers usually have a dimensional hierarchy for the Statement of Changes in Equity. Usually the Tagger infers this from the tagged elements and the default hierarchy in the ESEF taxonomy:
In some cases, especially when extensions are involved, this hierarchy might have to be customized to resemble to structure in the actual report. To do this, open the Dimension Hierarchy Customizer by clicking the highlighted button below:
You will now see the hierarchy as it currently would be, based on the dimension tags that have been set to the table. You can now move them around as necessary and even add new layers, by just dragging and dropping them from the taxonomy window. Once you're done, just Save the hierarchy.
It is possible to Delete items, but only those that have been added manually and have not been tagged to an item.
Extensions and Anchoring
Entity specific disclosures, which are not available in the standard taxonomy, must be reported as taxonomy extensions.
The taxonomy extension is only allowed if the taxonomy does not contain a suitable item and if the core taxonomy element would lead to misrepresentation. A so-called "anchoring" must be used to specify the existing taxonomy positions with which the extension is semantically related.
To create a new extension for a line item, select the cell and click on the buttonA (dd XBRL Extensions to Selected Cell). The cell will be highlighted orange and a green cross appears beside the value. It is also possible to click the button dd XBRL Extensions to All Untagged Cells): As a result all untagged cells will be highlighted orange and marked with a green cross. Please keep in mind that it can be difficult to differ the cells that already have an anchoring from those, that are not edited yet, since they all have the same highlight colour.(A
Then go to the "Taxonomy Extension Properties" tab and select/add the corresponding attributes. The following attributes of the element are editable:
Balance Type: debit, credit or unknown
Element Name: technical name of the element (CamelCase)
Item Type: select type (monetary, per share, string, text block etc.)
Label of the Element: element label (is copied from the table)
Period Type: instant, duration or unknown
Reason for extension: You can describe the reasons, why a standard taxonomy concept cannot be used.
Summation Element: It defines if the element is the sum of other elements, in which case no anchors are needed. If the selected element is a total, true is displayed. It changes automatically, when calculation is created.
The created extension needs to be linked to the core taxonomy. Extension taxonomy elements always have to be anchored to elements of the ESEF taxonomy, except for elements corresponding to subtotals (Summation Element: true). There are two options:
an extension taxonomy element has a narrower accounting meaning or scope than an element in the core taxonomy
an extension taxonomy element has a wider accounting meaning or scope than an element in the core taxonomy
For example, Very specific AMANA paid in capital in the table above is in the section Equity in the table, so it can be anchored to Total Equity in the ESEF taxonomy. To anchor the element, drag & drop the corresponding core taxonomy items to the Anchors area.
Via the "Display Options" in the XHTML preview document, it is possible to display the ifrs tags in German, English or any other available language.
If you want your extensions to have labels in different languages, not only the default language of your report, you can add labels for additional languages under Tagging Properties:
Tables with several columns require both line item tags and column tags (members).
First tag the line items. After that, mark the column to be tagged, select the element from the XBRL taxonomy and drag it from the right part of the application onto the selected column. After a successful tagging the column will be highlighted.
Members are represented by a special icon in the ESEF taxonomy and have a label [member]:
To create a new extension for the selected column, select the column and click on the button ("Add Dimension Member").
To create an extended dimension click the "Create" button first. You can either select an existing axis of the selected Hypercube or create a new one. Please note, that you can only create one new member at a time. A mix of line item member isn't possible.
Use existing axis:
If you do not need to create a new axis, just select an existing one and add a new member. You can change the technical name if necessary. Click "Save" when you are done.
Create new axis:
To create a new axis check the "Extend" checkbox and add a label. You can change the technical name if necessary. Every axis needs one "Default" member, which will apply to all items in the table that have not explicitly been assigned a member of this particular dimension. Check the "Default" box for the member that is the default for your extended axis. Click "Save" when you are done.
Add additional labels:
After clicking "Save" you can add additional labels for multiple languages to both the axis and the member. Simply double-click the combination in the list and then click on the "Dimension" or "Member" button to add new labels.
Notes & mandatory elements
Apart from tagging values in tables, it is also possible to tag text with the respective elements from the taxonomy. The AMANA XBRL Tagger allows the tagging of complete chapters/subchapters of the document. To continue with Textblock Tagging, select the tab with the same name on the left-hand side of the application. To tag a chapter with an element from the taxonomy, find the element in the taxonomy and then drag and drop it onto the selected chapter. After successful tagging the element name and label will be displayed beside the chapter name. If a chapter is tagged, all subchapters will be automatically part of the tag.
ESEF may require tagging of individual words or sentences (e.g. name of the reporting entity). If the item is not available under "Textblock Tagging", there are two options to add it to the list:
Create a content control or add a comment
To create a content control:
- open your Word file and go to the "Developer" tab.
If you cannot find the "Developer" tab, go to: File-> Options-> Customize Ribbon and then activate the "Developer" tab
- Select the required text and insert a content control. If "Design Mode" is activated, content controls are always displayed.
- Open your Word file in Tagger and switch to "Text Tagging" tab -> Text Content is displayed now.
Alternatively, you can simply add a comment in the Word file. Then the Tagger will also display the commented text.
"Preview" displays a preview of the HTML conversion for the currently selected chapter.
If you have loaded an EPUB or a PDF document you can mark the texts and tag them directly here.
Tagging of Footnotes
When tagging word files, its required to tag the appropriate footnotes with a content control or comment like described above, before being able to tag in the Text Content tab .
To tag footnotes (additional information for numbers or rows/columns in tables), the corresponding footnote text must be selected in the preview. Then the icon to manage the footnotes for the content has be be clicked . In the "Manage Footnote" dialogue, all cells related to the footnote have to selected by selecting the appropriate cell and then click on .
It is required to select multiple table cells for a footnote, which depends on the footnote position:
- If a footnote is added to a single table value cell, only the table cell has to be selected.
- If a footnote is added to a row header/label, all cells in the row have to be selected.
- If a footnote is added to a column header/label, all cells in the column have to be selected.
- If a footnote is added to the full table (e.g. on the table header), all cells of the table have to selected.
Parentheticals / Values in footnotes
Facts that belong to a table but are physically not part of it can either be tagged as footnotes or as parentheticals, meaning additional information attached to the table. This information also has to be disclosed.
From Tagger 1.6 this can be achieved by simply marking the text containing in the Preview window and dragging and dropping the desired XBRL element onto the marked up text, as seen below:
When tagging Word files, its required to tag the appropriate parenthetical numbers with a content control or comment like described above before being able to tag it in the Text Content tab.
In a second step, this element also has to be anchored to the table it belongs to. This can be achieved by simply dragging and dropping the table tag onto the item:
The resulting presentation linkbase for the example above will look like this:
Defining Calculations in Tables
Subtotals do not have to be anchored to an ESEF taxonomy concept. You can use the Calculation tab to define subtotal elements by defining the summands of the selected cell.
To add calculation, first select the subtotal, then activate summands ("Select Summands: on"). After that select the relevant cells and click on "Add Selection". The selected line items will then be added to the calculation relationship.
When all required summands are selected, click on Select Summands button again to change it to "off" and continue with other cells. It is possible to select summands from different tables. Simply leave the "Select Summands" button "On" and change the table to add further items.
The Calculation tab also displays information to help guide the creation of proper calculation relationships. You can see the current calculated total in the upper right corner, plus the delta if the calculation does not match the value in the total. Next to the "Add Selection" button you can see information about the total: The label of row and column, the balance type and the period type.
For more information about Sign Logic and weights please see the next section. Both settings can be changed for the items in the list right here in the calculation tab.
Please note, that you can not add calculations in the Statement of Changes in Equity table.
Calculations do have restrictions rooted in the XBRL specification, hence it is not possible to create calculations that:
- span dimensions
- contain a different period type than the total (will be highlighted red, see screenshot above)
- state a calculation like Starting Balance + Change during period = End Balance
Sign Logic (reporting of negative values)
In some cases, the sign logic used in the report differs from the regulator's requirements. In general, XBRL taxonomies like the IFRS taxonomies require the reporting of positive numbers for certain item, like for "Cost of Sales" (ifrs-full:CostOfSales). If the item is presented as a negative number on the face of a balance sheet, it might be required to invert its value in the XBRL report, but keeping it displayed as "negative". In some accounting systems (like SAP), all credit positions in the report have a negative sign, while the regulator expects those values to be reported with a positive sign.
Setting the proper Sign Logic in the Tagger is not always an easy task. Several factors add to choosing the right value. It is recommended to start off with this article from XBRL.org: https://www.xbrl.org/guidance/positive-and-negative-values/ (you need to be a member).
The main takeaway is: items may be displayed different from their value respective to the balance type. If a report displays -500 for a debit position (e.g. Cost of Sales), this usually means that the value is 500 (Cost) and just displayed with a minus to make its relation to other items in the report clearer without having to look at a tagged element's balance type. Negative cost would mean income, which for some items may be valid.
The following table explains the meaning of the balance attribute (also called BalanceType) according to their usage in different financial statements.
|Balance Attribute||Statement of Financial Position (Balance Sheet)||Statement of Comprehensive Income, profit or loss||Statement of cash flows|
Furthermore items like Profit (loss) explicitly allow negative values due to their concept meaning and the respective label. The default/positive meaning of this concept is a profit, but when a negative value is displayed it might just mean that there is a loss rather than a SignLogic error. Other examples are:
- Profit (Loss)
- Operating profit (Loss)
- Profit (Loss) before tax
- Gross Profit
- Earnings (loss)
- Earnings per share (loss)
- Gain (loss)
- Cash flows from (used in)
- Cash inflows (outflows)
- Income (expense)
- Finance income (expense)
- Increase (decrease)
Let's look at an example:
- Financial income is tagged with: ifrs-full:FinancialIncome (Credit)
- Financial expenses is tagged with: ifrs-full:FinanceCosts (Debit)
- Net financial items is an extension with a Credit BalanceType, could also be named Financial income (expenses)
Just looking at the table we can easily deduct that the company (in column 3) had a financial income of 394 monetary units, expenses of 1,184 monetary units leading to a total of 790 financial expenses. It is written the way it would be calculated: 394-1184=-790. Easy. It's also easy to see that there is an obvious mistake in the second column.
If we would look at the same table in an XBRL Data view it would look like this:
It is obvious that we do have different signs in this table. While NetFinancialItems still has the minus sign, both FinancialIncome and FinanceCosts now are positive. If we look at the BalanceType property of those XBRL concepts, this makes sense again:
- FinancialIncome is Credit, translating to +394M
- FinanceCosts is Debit, translating to -1184M
- NetFinancialItems is Credit, translating to -790M
With this in mind, we can do the same calculation as above.
The SignLogic property
To connect the two views described above, XBRL knows a property called SignLogic. It tells the XBRL tools how to interpet the value displayed in the report. While this can in general be deducted from the concept itself, it is not something that can be completely automated. The real meaning of the displayed portion of a financial report can not be properly interpreted by just software (yet).
The XBRL Tagger offers multiple ways of tackle it by inverting the sign of an number.
When generating an iXBRL result document, it is possible to reverse the sign of values based on the balance attribute of the tagged element. For more information, see section Generate Inline XBRL File in XBRL File Generation.
In addition, it is possible to define a sign logic for a single cell. The sign logic applied to a selected cell is shown in the column "Sign logic" on the "Tags" tab.
The following values for SignLogic are possible:
- None: no special sign logic will be applied. The sign can be overwritten, e.g. if the setting "Reverse sign of debit position" is active while generating the report and the tagged element has a debit balance.
- As Reported: the value will always be added to the iXBRL document with the same sign as the sign in the report. Even if the setting "Reverse sign of debit position" is active while generating the report, the sign will not be changed, even if the tagged element has a debit balance.
- Reverse: the sign will be reversed. Negative values will be reported as positive values in the iXBRL document and vice versa.
- Always Positive: the value will always be reported with a positive sign.
- Always Negative: the value will always be reported with a negative sign.
Let's look at the rows from our table:
Calculation and Weight
The selected SignLogic is very important for the validation of calculation relationships. In this example the calculation would look like this:
Net financial items = Financial Income - Financial Expenses
The weight attribute is automatically set depending on the balance type of the items involved and should not be changed, unless the concept has a balance type of Unknown.
If we now look at the complete picture we have:
-790 * 1 (As Reported) = 394 * 1 (Always Positive) - (-1184 * -1 (Reverse)) ↔ -790 = 394 - 1184
If we do the same calculation for the second column, the calculation validation does not work out and we can again see the obvious mistake which we might have not seen yet but need to correct.
To provide a better overview of the tagging process, it is possible to set one of the three available status levels to the tagged cells:
in edit (cell is highlighted red)
- review pending (cell is highlighted yellow)
final (cell is highlighted green)
This can be done by right-clicking the tagged cell (or group of cells) and selecting the corresponding status under "Set status":
When the auto tag function is used (Auto Tag Selected Cells ), all auto tagged cells are highlighted yellow. The status can be changed later manually. The same applies for extensions.
AMANA XBRL Tagger allows users to define default status levels for manual taggings, extensions and automatic taggings. To change the default settings, go to Settings → Tagger Settings and select the status levels from the available dropdowns.
The XBRL Tagger has two types of validations:
- On-the-fly validations which can be executed while editing the document
2. Report Generation validation which are automatically executed when creating a result document
Here is an advanced overview for the topic validation, including explanation of validation results.
To save the tags click on the Save button in the main Tagger window:
If you work with a Word file, the tags are saved directly in the Word file. Next time when you open the tagged Word file in the Tagger, the tags are loaded automatically.
If you tag the PDF or ePub file and click on "Save", the tags are saved in a separate .mapping file:
As long as this file has the same name as your pdf file and is in the same folder, the tags will be loaded automatically, when you open the pdf file in the XBRL Tagger.
Export/Import tagging (roll-forward)
There are several options to copy tags from one report to the other. Typical use-cases are:
- Replacing an tagged PDF document with a newer version, with smaller changes (typos, changes in numbers). In this case, no special functionality is required, just keep the *.pdfmapping file in the same folder and replace the PDF. All tags should be restored.
- Copy the tagging from a report to a new one in the next year (roll-forward). The Tagger is able to restore the the taggings, by using the "Backup/Restore Mapping" functionality. However, usually due to additional or changed pages, the Tagger is not able find the table again there to restore the tags. For this reason, it is required to manually restore the table tag, and then insert the tags from the Clipboard Manager per table, as described below in the chapter Clipboard Manager. This is only required for PDF or ePub documents, in case of MS Word files, if the same Word file is used, all tags are remaining in the Word document itself.
- Copy taggings from one language version of the report to another. The Tagger is able to restore about 95% of the tags when using the Clipboard Manager, if the document and table structure has not changed too much.
- Copy taggings from one document format to another, e.g. from MS Word to PDF. This is possible on a per-table basis, using the clipboard manager.
In the following chapters a more detailed description of the functionality is provided.
Replace the File
This option can be used if the tagging was performed in a PDF file, which needs some minor adjustments.
If there are some minor changes to the PDF file and the tags need to be copied from the old tagged PDF to the new adjusted PDF file, just replace the old file with the new one. Please make sure that the name of the new file is the same as the name of the .mapping file (except ".mapping") and that both the new PDF and the .mapping file are in the same folder. Remove the old PDF.
If you want to copy the tags from e.g. Word to a PDF file or some of the tags do not get restored automatically when using the Backup/restore option when doing a roll-forward, please use the Clipboard Manager.
Copy between two open Taggers:
The preferred method to copy mappings between two documents, be it a roll forward or transferring mappings from one language to another, is to use the Clipboard Manager. You can open two Taggers, one with a document that already contains the mappings and one with the new document, and use the Clipboard Manager as a means to transfer mappings.
Simply select and copy all mappings from a table in the source document, switch over to the same table in the target document, open the Clipboard Manager and click the "Tag whole table" button. All mappings, including calculations and all metadata, will be transferred. If the new table has additional rows, those will usually remain empty and the mappings will only be restored to the cells the Tagger recognizes.
If you copy mappings between reports that have different languages, labels and monetary formats might have to be adjusted. The Tagger can support during the copy and paste process, just make sure that the document settings of the target document are correct. If the Tagger detects that the target document has a different reporting language than the source document, the labels will be updated from the respective row and the formats will be updated with the default format from the document settings.
Save Clipboard Mappings:
If you want to copy the tags from a Word file to a PDF file:
- Copy the tags in the tagged tables (you can select the whole table and press Ctrl+C). Do it table by table until everything is copied to the Clipboard Manager:
- Save the clipboard file on your PC:
- Open the PDF file in the Tagger
- Select the table area and set the table tag:
- Open the Clipoboard Manager and load the .tcf file:
- Click on "Tag whole table" to copy all tags to the selected table. Confirm and proceed in the same way with other tables in your PDF file.
If a document needs to be restored, e.g. from a third-party system like SmartNotes, all created tags are no longer a part of that document. To preserve existing tags and information the Tagger allows to create an external backup file (.ixbak) which saves all the information separately from the file.
To create an external backup file, click on Document → Backup Mapping.
After loading the new document, information from the backup file can be restored to the new document by selecting the previously saved file. Please bear in mind that major changes in a document may not allow the Tagger to restore all information from the backup file.
To restore data from an external backup file, click on Document → Restore Mapping.
It is possible to select between the following cell restore modes if you need to restore the mapping:
- Row/Column Index and Name - if the structure and the language of the document generally stay the same.
- Row/Column Index - if e.g. the language changes, while the structure stays the same.
- Row/Column Name - if the structure changes, e.g. there are a lot of new rows in the table, while the names of the old rows stay the same.
Please be aware that the restore process will be successful only if the document structure does not change drastically: the tables stay almost the same (values may change of course and if a new row is added, this also should be OK) and are displayed on the same pages of the file. If some tags cannot be restored, they are copied to the Clipboard Manager and can be assigned manually.
Tagging of abstract hierarchies
Besides the annual report that can be looked at in a browser with ESEF every filer also creates its own taxonomy, complete with a presentation linkbase that should mirror the structure of the report and can be visualized with XBRL tools.
In Tagger 1.5 users already had the possibility to tag abstract items to existing tags in order to create a structure like the one below for the statement of financial position:
This structure was limited to one level below the placeholder item. In Tagger version 1.6 it is possible to tag the complete structure.
To achieve this, drag and drop the desired abstract to the range of cells you want to group:
In the dialog, click YES if you want to mirror the hierarchy from ESMA's presentation linkbase, or "Only Abstract" to create a structure as in Tagger v1.5:
The resulting presentation linkbase visualization from the same report will now look like this:
The "Mapping Report" fetches all tagged data and information from the document and creates an Excel file which lists detailed information for each mapping. This can be used to validate the tagged items.
To generate the Mapping report, click on Document → Mapping Report.
In some cases the Taggers mapping report can be a bit overloaded with information. From version 1.7 onwards it is possible to select just the columns you want for you mapping report:
The calculation report gives an overview over all calculations in the report.
To generate the Mapping report, click on Document → Calculation Report.
Tagging of Hidden Elements
Some iXBRL reporting requirements might require the use of hidden elements. Hidden elements are values that are manually added to the XBRL report, but not part of the source report, so they cannot be tagged directly. With ESEF, hidden elements are not recommended.
To enable hidden elements in a report, just activate the setting:
The Tagger will now have an additional tab, where Hidden Elements can be added and tagged:
To add a value, just right click and select "Add":
Once a value has been entered, it can be tagged as usual per drag and drop:
In some jurisdictions (for example Denmark) the local authorities require ESEF reports not only to be tagged with elements from the ESEF-taxonomy, but also with additional elements from a local taxonomy. The taxonomy extension is still only being done on the ESEF-taxonomy, but the report itself contains tags from more than one entry-point. These multi-taxonomy-requirements might become more common in the future. With version 1.7 the XBRL Tagger supports the tagging of reports with two or more taxonomies.
- To get started just load the report and ESEF taxonomy as usual.
- Now click on the XBRL/Open Load additional taxonomies button
- In the taxonomy selection window just add the entry point of the additional taxonomy, for example: http://archprod.service.eogs.dk/taxonomy/20201001/entryDanishGAAPExcludingBalanceSheetIncomeStatementIncludingManagementsReview20201001.xsd
- You now have two tabs in the taxonomy window on the right, you can just switch between those and tag as usual
- Some taxonomies might require something called a Target, which tells XBRL that one iXBRL document really contains two different XBRL documents. In the Tagger, the target can be set in the XBRL/Manage Additional Taxonomies dialog:
- If you now generate a result document, the tags of each taxonomy will be validated according to the validations that are part of the source taxonomy. You will also find two XBRL instances in the reports folder, one for each target.