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  1. The XBRL Tagger shows no errors during the live-validation, only warnings or information messages.
    Please click "Validate Document" in the "Validation" menu, the icon in the left bottom corner must be green. Find more information on remaining validation errors here.
  2. When generating the iXBRL report, there are no ERRORs left in the validation messages and the traffic-light is green.
    Every invalid XBRL report will be rejected immediately by your auditor or by the OAMs. In order to comply with the ESEF RTS, all validation errors must be fixed. Warnings should be reviewed but can usually be ignored.
  3. The report is complete and includes all required documents, information and tags according to the ESEF RTS.
    This does not only mean to tag each and every monetary number on the face of the main financial statements. This MAY also include:
    • Individual AND consolidated primary financial statements and notes
    • Management report
    • Corporate governance report
    • Appropriation of earnings
    • Report of the supervisory board
    • Responsibility statement
    • Mandatory tags like Name of Reporting Entity, Domicile of Entity, etc.
    • Auditors opinion (see more information on this below)
  4. Check the XBRL Report Data view by activating the Add XBRL Preview in the Document menu. Its a pure data view of your report, showing all tagged facts in the XBRL Linkbases and in a table view as well.

    Things to look out for, are:
    • Compare the Presentation linkbase and Table Views (for dimensional tables) with your Word/PDF table presentations.
    • Check if the structure (row and column order and hierarchy) of the tables matches the one in your Word/PDF document.
    • Check if all signs and numbers are converted correctly (especially Earnings per Share, numbers with inverted sign, etc).
    • Check if all totals in the Calculation linkbase are properly implemented.
  5. The input PDF, Word or ePub file is converted completely into the XHTML format and all tags and transformed fact values are correct.
    In order to check this, please open the company_preview.xhtml file generated by the XBRL Tagger, highlight all tags and compare its content to the input file. Review each and every tag and its properties, like Date, Fact Value, Balance, Anchoring, etc.. Check for missing graphics or if all page breaks are set correctly.
  6. Prepare to publish the full report package.
    No iXBRL viewer/preview (script) is allowed in ESEF reporting packages. Please use the ZIP file that is created by the XBRL Tagger when generating the report, it does not contain the *.xbrl and company_preview.xhtml file. However, it is recommended to publish an XHTML report (and the report package ZIP) on the company’s investor relations webpage including a previewer for convenience purpose. Explanations for each and every file in the report package is provided below.

  7. Perform a test submission to your local OAM.
    Many OAM's offer the possibility to test the ESEF report submission in a non-productive environment. Doing this ensures that the file will be accepted - keep in mind that, after an auditor confirmed the ESEF report in its auditors opinion, it might not be possible to change it afterwards.
  8. Consider publishing the report on your corporate investor relations webpage.
    See more information: Publish with previewer on your website.