Using images in your reporting package

Introduction

Use this article when adding images, graphics, or externally designed pages to a report that will be exported as iXBRL filing. While images can improve the visual appearance of a report, it is important to understand how they affect the final filing and what restrictions apply.

Summary

After reading this article, you will understand when images can be used, which insertion methods are available, and which file formats are recommended for different types of content.

Overview

Determine whether content should be an image

Before inserting an image, determine whether the content can be included as an image or whether it should remain as text and tables within the document.

According to ESMA guidance, images may be used for content such as:

• Branding elements
• Graphical layouts
• Photographs
• Decorative graphics

Financial information should not be embedded within images. Financial disclosures should remain available as text, tables, and tagged content wherever possible.

If you are unsure whether content may be included in an image, consult your auditor before proceeding.

Choose the appropriate insertion method

Tangelo provides several ways to include images and designed content in a report.

Page inserts

Use a page insert when an entire page has been designed outside Tangelo and needs to be included in the report.

When creating a page insert, upload the page as the Base variant. Tangelo automatically generates an iXBRL-compatible version from this file, which is then used in the iXBRL output.

This allows a single uploaded file to be used across the different report outputs without requiring a separate iXBRL version to be created manually.

Before using a page insert, verify that the content complies with applicable iXBRL requirements. Financial information should generally remain available as text and tables rather than being embedded within images.

In-text images

Use in-text images when only part of a page contains designed content.

This approach is often preferable to full-page inserts because it allows the majority of the report content to remain available as normal text, which improves accessibility and XBRL compliance.

Choose the appropriate image format

Different image types are better suited for different purposes.

PNG

PNG is a raster-based image format.

Recommended for:

• Logos
• Graphs
• Diagrams
• Infographics
• Design elements

JPEG

JPEG is a raster-based image format optimized for photographs.

Recommended for:

• Photos
• Image-heavy content

SVG

SVG is a vector-based image format.

Recommended for:

• Logos
• Graphs
• Infographics
• Complete page designs

Benefits include:

• Sharp rendering at all zoom levels
• Smaller file sizes for graphical content
• Support for both Base and PDF variants

When using SVG files:

• Convert text to outlines when using non-standard fonts.
• Test files carefully when transparency or shadows are used, as these may not render consistently in PDF output.

PDF

PDF is a vector-based format intended for PDF report output.

Recommended for:

• Complete page designs
• Complex layouts
• Print-quality graphics

Remarks

• Financial information should generally remain available as text and tables rather than being embedded in images.
• Always review the generated iXBRL output after adding images or page inserts.
• Consult your auditor when there is uncertainty about whether content may be included as an image.