As the guidelines of ESEF are updated every year, sometimes block tags are added, changed or moved.
As of FY 2024 some block tags that used to be regular block tags are now moved to hyper tags.
The difference between regular block tags and hyper tags is, that hyper tags can be applied in a sentence and can contain certain words instead of a whole paragraph of section. Hyper tags are also used in the general data.
The following regular block tags have been moved to hyper tags:
- Length of life of limited life entity
- Explanation of departure from IFRS
- Explanation of financial effect of departure from IFRS
- Explanation of fact and basis for preparation of financial statements when not going concern basis Explanation of why entity not regarded as going concern
- Description of reason for using longer or shorter reporting period
- Description of fact that amounts presented in financial statements are not entirely comparable
- Explanation of sources of estimation uncertainty with significant risk of causing material adjustment
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