What to do with images and inserted pages in your ESEF report

Preparers shall not embed images carrying financial information in a XHTML stand- alone document. Images can only be used for content such as branding information, graphical layout, photographs, etc.

So be careful with what information you place in images or inserted pages, and discuss with your auditor when in doubt.

How to insert

When you decided your content can be in an image, you have different options for inserting this content into Tangelo.

Page insert - PDF

If you have a complete page designed outside of Tangelo, you can add it as a PDF. However, because then only a PDF version of this page is available, this cannot be added to the ESEF report. Depending on the content of this page, the omission of this data from the ESEF report can be seen as an issue by the auditor.

Page insert - Image

By using an image from the image library instead you can upload multiple variations of a single page. You can upload a PDF file, so that this file can be used for the PDF version of your report. At the same time, you can (and have to) upload a "Base" version as well, which will be used for the ESEF report (and your website if applicable).

When choosing this option, you still have further choices in what image formats you are using for the image. Keep reading for more information on the differences between those.

In-text image

When your designed content is not a complete page, you will not use the "Page insert" option, but add it as an image instead. When possible this is better than using a complete page insert, especially if part of the page contains regular text - you want to aim for as much content as normal text as possible.

Image formats

Whether you are inserting an image within the text or as a complete page, you have different options for the image formats. Which one to pick depends on a number of factors. Our advice is to use the following:

• Graphs/logos/infographics/complete pages:
  
  • Base: SVG (with outlined text) or PNG
  • PDF: PDF (or SVG if design doesn't include shadows/transparency)
• Photos:
  • Base: JPEG
  • PDF: Possibly higher resolution JPEG

See the descriptions below for an explanation per format.

PNG

Pixel-based (raster) format. Can be used as "Base" variant for images, ending up in the ESEF report and on the website (if applicable). Best raster image for design elements, logo's, graphs, etc. 

JPG

Similar to PNG option, can be used as "Base" so that this file will be used for ESEF and possibly website. Best raster image for photos.

SVG

Vector-based format. This means that text and shapes will look good on any zoom level, and not be pixelated. The file size will generally also be much smaller compared to a raster format (except for photos). Can be used both as base variant for ESEF/Website and as PDF variant to be used in the PDF version of the report.

Be careful in usage of this format, there are some aspects to consider for proper usage:

• For web-based outputs (including ESEF): be aware that fonts are usually not embedded in the SVG. This means that if you are using non-standard fonts, the reader of your report may not see the same font as in the design. A solution is to convert any type to outline when exporting to SVG.
• For print/pdf outputs: be aware that shadows and other forms of transparency may cause issues. If you encounter this, using a PDF might be a more suitable option.

PDF

Vector-based format. Cannot be used as "Base" variant, as it is not suitable for use in ESEF and website. Best option for getting designed elements into your PDF report reliably.