Setting ESEF properties for tables

Using additional properties you can annotate the document with enough information for the XBRL engine to do all required tagging. The mapping to the correct XBRL statements itself has been done in conjunction with Parseport earlier. In most cases there will be a requirement to provide additional tagging also aside from the required ESEF properties.

Required ESEF properties

Reporting period – Table header cell

This property should be set on the header cells of the data columns. To do so, click inside of the cell and go to the properties pane. This should be done for every financial statement table that is in the ESEF file and tagged.

The following values are available:

• Current period
• Previous period

Container – Table row

This property should be set on the first row of a group of rows. For the Income statement, this is a single container for the entire table. For the Balance sheet, multiple containers can be recognized within a single table.

The following values are available (this list can be expanded if needed):

• Assets
• Cash flow statement
• Cash and cash equivalents
• Comprehensive income before tax
• Comprehensive income net of tax
• Current assets
• Current liabilities
• Equity
• Equity and liabilities
• Financing activities
• Income statement by function
• Income statement by nature
• Investing activities
• Liabilities
• Non-current assets
• Non-current liabilities
• Operating activities
• Statement of changes in equity
• Statement of changes in equity previous

Containers will show with an icon to mark where they are in the table:

Include in ESEF – Chapter

Using this property you can select which chapters to include in the ESEF export. While only the primary financial statements should be tagged, your ESEF export should contain all required chapters of your entire financial report in readable format.

Optional ESEF properties

ESEF Label – Table cell

With this property you can set a different label to be picked up by the XBRL engine. By default the label as in the cell is sent to the engine, but in some cases you need to be more specific. With this property you can do that without having to change the table itself. This is also used in the equity statement to help the XBRL engine understand what to read.

In Tangelo cells that have such a label are marked blue.

To set the ESEF label click in the cell in the table, then under ESEF – label you add the custom label. To remove a label always use the trashcan. If this is not used, and empty label will be sent to the XBRL engine. ESEF labels can be very helpful if the wording in the statement has changed or has been modified to look better in print. You can add the original label so the engine can still pick it up and tag it correctly.

Monetary unit – Table row/table

The default unit is set for the entire document as is not needed to specify manually. In case there are exceptions to the default, this property can be used to set a different value. (see image above)

Monetary precision / scale – Table row/table

The default precision is set for the entire document as is not needed to specify manually. In case there are exceptions to the default, this property can be used to set a different value. This is often the case in tables with dividend since the monetary precision will divert from the standard.