Work with the ESMA Taxonomy in CDM

View the Taxonomy

CDM merges the definition and calculation linkbase trees into a single, chart-of-accounts style view. Unnecessary XBRL properties are hidden from view and are handled behind the scenes when extending or generating the extension taxonomy.

Display label is the preferred label of an element at a certain taxonomy location (Standard Label, Period Start Label, Period End Label, Total Label etc.).

In the following image, the Equity concept is displayed with different labels in Statement of financial position, current/non-current and Statement of changes in equity.

Documentation label is the label of an element defined by the report creator. The same documentation label is displayed for an element in all taxonomy locations where it is used.

An icon displays alongside each taxonomy element, indicating its type.

Element Tool Tips

When you hover over a taxonomy element, a tool tip will highlight its relevant properties:

• The display label for the display language
• The type of the label
• The name of the element
• The documentation label for the display language
• The simplified XBRL properties if applicable
  • Element Type - monetary, string etc.
  • Balance - credit, debit, or not applicable for monetary concepts
  • Period Type - instant or duration indicating if the concept describes a fact at a specific point in time or a fact that applies for a length of time

Element Details

When you select a taxonomy element, its details will be displayed beneath the taxonomy tree:

• The label type
• The documentation label for the display language. For projects with multiple languages enabled, you can expand the documentation area to present the documentation labels for the other languages.
• The simplified XBRL properties icons. For custom elements, you can modify properties directly from the element details. Base taxonomy elements cannot be modified.

Tagged View

The taxonomy view can be toggled to show only the elements that are used in tags. This is done by pressing the Toggle Tagged View button at the top of the taxonomy tree.

When tagged view is on, the taxonomy view will hide:

• Roles without any element used in tags
• Elements that are not used in tags

Elements that have descendant elements that are used in tags will not be filtered out. A tag icon alongside each taxonomy element indicates that the element is used in at least one tag.

In the following image, Other income is not tagged and Distribution costs is tagged.

Figure 1. Tag Icons in Taxonomy View

Calculation View

The calculation view can be toggled on/off and will highlight calculation expressions. This is done by pressing the Toggle calculation button at the top of the taxonomy tree, next to the search bar. While the calculation view is toggled on, you can change the sign for a concept when calculating the parent.

Search the Taxonomy

You can also use the search box at the top of the taxonomy tree to find elements within the taxonomy. The search will match elements based on their display label, documentation label in the current display language or the underlying element name.

You can search for words (any) or phrases (all). Search results will only display matching elements.

• Words search (e.g. current assets)
  Any of the search words entered will be used to match an element.
• Phrase search (e.g. "current assets")
  All words contained in quotation marks will be used to match an element.

Extend the Taxonomy

You can extend the taxonomy to include any entity specific elements needed to correctly tag the reported facts.

Extend Concepts

Extension concepts can be created using Add or Combine operations on existing taxonomy concepts.

Combine operations automatically introduce a calculation rule that will be applied to the report validation.

In the following image, the Property, plant and equipment calculation rule will be updated to include Robots when added by a user.

Figure 2. Extend Taxonomy with the Add Operation

Note: An anchor icon indicates the elements that have been used when creating extension elements.

Dimensional Attributes

Additional attributes can be added by defining dimensional structures starting from taxonomy abstracts. The dimensional structures apply to the table sibling concept structures.

In the following image, Components of equity and Retrospective application… can be applied to tags using the concepts from Statement of changes in equity [line items].

Custom tables, axis, and domain members can be added if required.

• Tables are children of Abstract concepts.
• Axis are children of Table elements.
• Domain members or members represent the list of values that can be applied to an Axis property. Domain members are children of axis and members are children of domain members.

Taxonomy Extension Generation

CDM will generate an extension taxonomy that follows ESEF taxonomy best practices.

• Labels will be included for all extension elements.
• Extension elements will be assigned a name that follows the LC3 convention.
• The appropriate Total label will be assigned to elements that have been created through Combine operations.

The extension taxonomy will be generated so that it matches the human readable layer of the report. Elements that have not been used in tags will be excluded from the presentation, definition and calculation linkbases of the extension taxonomy.

Notes on anchoring:

• CDM will automatically include the wider-narrower custom links in the extension taxonomy based on where the extension element is placed in the taxonomy tree by the user.
• No custom wider-narrower links will be generated for the reported subtotals.
• You can disable wider anchors using the Disable Wider Anchor option on the right-click menu. To enable a wider anchor, click Enable Wider Anchor on the right-click menu.

  

Tagging and Tag Management

A tag is used to link an XBRL concept attribute and dimensional attributes (zero or multiple) from the extension taxonomy to a reported fact. CDM will assist you in the tagging process ensuring that a valid XBRL tag is created at every step.

Before you can add tags in a report object, you need to open and check out the report object and click Report Object > Toggle Tagging to toggle on tagging mode for the report object.

A concept attribute will be applied first (CDM will prevent you from applying a dimensional attribute to a selection before applying a concept attribute).

Figure 3. Apply Concept Attribute to Selected Row

A dimensional attribute can only be applied to existing tags if the dimensional attribute is applicable to the existing facts based on the extension taxonomy. You cannot apply a dimensional attribute to existing tags from a different role.

Figure 4. Dimensional Attribute Can't be Applied Until Concept Attribute is Applied

Detailed Tagging

To apply an attribute to the reported facts in the CDM report objects, select:

• Microsoft Word paragraph content
• Table cell or range
• Microsoft Excel cell or range

Then, select the XBRL attribute to be applied and click Apply.

Note: When applying an attribute to a range of cells from a Microsoft Word or Excel object, the attribute will be applied to each cell in the selection.

Figure 5. Text Block Tagging

Figure 6. Apply XBRL Attributes (Tagging)

To view and edit tag information, select the Tag Info tab at the bottom of the Taxonomy pane.

Apply a Simple Extensible Enumeration Concept

An Extensible Enumeration concept type can take values from a predefined set of values.

To tag an Extensible Enumeration concept:

1. Select the content to be tagged and click Apply.

   

2. In the Enumeration window, select one value from the accepted value list and click OK.

   

Apply an Extensible Enumeration Set Concept

When tagging an Extensible Enumeration Set concept, you can select one or multiple values from the accepted value list. To select multiple values, simply click on each one. If multiple values, for example, First-in, First-out [member] and Weighted average cost [member] are selected, CDM applies all values in tagging.

Apply Tag on a Boolean Concept Type

1. Select the Boolean concept that you want to tag.

   

2. Click Apply. The Tag dialog appears.

   

3. Select the Boolean type and click OK.

Figure 7. Tag Info for Boolean Concept Type