Regulatory References

1 · Guidance for issuers

Guidance 1.0.1 Presentation of AFRs in the ESEF format

Guidance 1.0.2 Presentation of AFRs in other formats than ESEF

Guidance 1.1.1 Language of labels

Guidance 1.1.2 AFRs presented in more than one language

Guidance 1.2.1 Use of taxonomy elements corresponding to IFRS standards or interpretations not yet adopted in the EU

Guidance 1.2.2 Use of IFRS Taxonomy elements not yet included in the ESEF taxonomy

Guidance 1.3.1 Use of labels to select appropriate elements

Guidance 1.3.2 Mark up when the taxonomy only contains a wider element

Guidance 1.3.3 Tagging elements of Annex II

Guidance 1.4.1 Anchoring extension elements to wider ESEF taxonomy elements

Guidance 1.4.2 Anchoring extension elements that are combinations

Guidance 1.5.1 Line item or domain member

Guidance 1.6.1 Use of positive and negative values

Guidance 1.7.1 Use of standard units of measure

Guidance 1.8.1 Marking up footnotes

Guidance 1.9.1 Marking up notes and accounting policies

Guidance 1.9.2 Granularity of block tagging

Guidance 1.9.3 Other considerations for block tagging

2 · Technical validity

Guidance 2.1.1 Use of the LEI to identify the issuer

Guidance 2.1.2 Formatting of the period element

Guidance 2.1.3 Use of segment and scenario containers

Guidance 2.1.4 The Inline XBRL document shall only contain issuer data

Guidance 2.2.1 Accuracy of numeric facts

Guidance 2.2.2 Rates, percentages and ratios

Guidance 2.2.3 Transformation of facts

Guidance 2.2.4 Facts duplication

Guidance 2.2.5 Tagging of dashes or empty fields

Guidance 2.2.6 Readability of information extracted from a block tag

Guidance 2.2.7 Technical construction of a block tag

Guidance 2.2.8 Use of the ID attribute on facts

Guidance 2.3.1 Appropriate use of XBRL footnotes

Guidance 2.4.1 Inline XBRL constructs that shall be avoided

Guidance 2.4.2 Other constructs that shall be avoided

Guidance 2.5.1 Content other than XHTML and XBRL

Guidance 2.5.2 Language used in textual markups

Guidance 2.5.3 More than one target XBRL document

Guidance 2.5.4 Use of CSS to style Inline XBRL documents

Guidance 2.5.5 Application of ix:continuation and ix:exclude

Guidance 2.6.1 Including Inline XBRL documents in report packages

Guidance 2.6.2 Multi-HTML and multiple Inline XBRL document sets

Guidance 2.6.3 Naming convention for report packages and report files

Guidance 2.7.1 Report validity against XBRL specifications

3 · Extension taxonomies and other topics

Guidance 3.1.1 Required components of extension taxonomies

Guidance 3.1.2 Taxonomy files published by ESMA

Guidance 3.1.3 Taxonomy packages

Guidance 3.1.4 Taxonomy validity against XBRL specifications

Guidance 3.1.5 Naming conventions for extension taxonomy files

Guidance 3.2.2 Data types for extension concepts

Guidance 3.2.3 Use of typed dimensions

Guidance 3.2.4 Identification of extension taxonomy elements

Guidance 3.2.5 Definition of abstract concepts — deleted guidance

Guidance 3.3.1 Anchoring relationships to ESEF taxonomy elements

Guidance 3.3.2 Where to define anchoring relationships

Guidance 3.4.1 Arithmetical relationships in the calculation linkbase

Guidance 3.4.2 Dimensional validity in the definition linkbase

Guidance 3.4.3 Default members of extension taxonomy dimensions

Guidance 3.4.4 Preferred labels on presentation links

Guidance 3.4.5 Labels on elements in extension taxonomies

Guidance 3.4.6 Restrictions on taxonomy relationships

Guidance 3.4.7 Extended link roles in extension taxonomies

Guidance 3.4.8 Arithmetical relationships in the presentation linkbase

Guidance 3.5.1 References outside the reporting package

4 · ESEF reports not subject to tagging obligations

Guidance 4.1.1 Reporting of stand-alone XHTML files

Guidance 4.1.2 Tagging obligations for Investment Entities exempted from consolidation

Guidance 4.1.3 Content other than XHTML in a stand-alone XHTML file

Guidance 4.1.4 Use of CSS to style stand-alone XHTML documents

Guidance 4.1.5 Naming convention for stand-alone XHTML documents

Guidance 4.1.6 References outside the XHTML document