Generate a Report for ESMA

After tagging your data, you can click Home > Generate Inline XBRL to create an instance of the document that can be submitted to ESMA.

Report Validation

Every time you generate an inline XBRL project, CDM will validate the output package.

Technical Validation

CDM ensures XBRL technical validation and checks the output package using the integrated Arelle ESEF disclosure validation plugin to ensure conformance with the following specifications:

• XBRL 2.1
• XBRL Dimensions 1.0
• Inline XBRL 1.1 and Transformation Registry 4
• Taxonomy and Report package 1.0 specifications

Business Validation

CDM runs business validations expressed using calculation linkbase relationships in the extension taxonomy and automatically includes business rules in the extension taxonomy it generates.

• CDM leverages existing business rules defined in the base taxonomy; these business rules are either derived or copied based on the facts disclosed in the report.
• CDM adds business rules when you extend the taxonomy using Combine operations.

Inline XBRL Generation

When generating the project to inline XBRL, the output package is prepared according to the Report and Taxonomy package specification provided by ESMA.

The content of the archive includes:

• META_INF is a technical folder which is automatically created by CDM.
• The reports folder includes the inline XBRL file.
  • Filename follows ESEF reporting manual guidance {Shortname}-{ReportingPeriod}.
  • The inline XBRL document is created using the CDM HD engine.

• Extension Taxonomy folder.
  • Taxonomy folder structure matches the URL set in the Project Configuration step of the XBRL Project wizard.
  • Taxonomy files follow ESEF reporting manual guidance {Shotname}-{ReportingPeriod}_FileTypeSuffix.

Report Object Filtering

You can use custom groups and workflow to determine which report components are generated and who can access report content.

Use Custom Groups to Define Report Components

CDM custom groups can be used to define the report objects to be included in the inline XBRL generation. Any custom group filters applied when opening the XBRL project will also be applied when generating the inline XBRL project.

You can define custom groups in Administration > Resources and then apply them at object level via object properties.

Use Workflow to Limit Report Access

You can use the Workflow Visibility feature to limit the report content a user has access to. Users will then only be able to generate report objects and sections they can view. This can be set up for each report and user/user group under Administration > Security > Report Permissions.

Exclude Tags from Generated Report

Tags that are not included in a printed range or are excluded through the Custom Groups or Workflow Visibility features will not be included in the inline XBRL report.