Defining Tables in ESEF Taxonomy

When reporting other information than financial year and comparative year on the columns of the financial statement, use tables. The ItemType Table in Extension sheet contains axes and typically one of these axes is used to represent the columns of a table on the entry sheet.

For example, when we are reporting the Statement of Changes in Equity, we are using table ifrs-full:StatementOfChangesInEquityAbstract and reporting the columns of the entry sheet table with the axis "ifrs-full:ComponentsOfEquityAxis".

An axis contains domain members and one of these members is always the domain. The domain is the same thing as the default member of the axis. The domain of each axis is defined in ESEF taxonomy. Members represent the actual columns of the table on the entry sheet. The domain typically is the total member of all the member which are linked to it. It can also be a generic member representing any of the other members.

The members form a hierarchy of their own but are always ultimately connected to the domain, the domain is linked to the axis and the axis is linked to the table. The hierarchy of members represents the summation relationships between them, so subtotals must be used as higher hierarchy levels. Typically, the hierarchy of members represents the summation relationships between the columns.

To attach rows to the table, you must list the line items and abstracts after the Table element and link them ultimately to the table element. After this the axes of the table are always used with these line items when they are being reported as a facts on the iXBRL report. Practically this means that for these line item elements the Axis and AxisMember column pairs will be filled on the Mapping sheet for each defined axis.

There are elements whose element name ends with "Table" or "LineItems" in the ESEF Taxonomy. These elements can not be used in ESEF Reporting Tool sheets.

For example, instead of the element "ifrs-full:StatementOfChangesInEquityTable" the corresponding abstract element (parent of this element) should always be used:"ifrs-full:StatementOfChangesInEquityAbstract". In other words, the element names of ItemType Table always end with word "Abstract". The workbook ESEF_taxonomy_YYYY_LL_ERT.xlsx does not list the unusable elements.

Example of the Statement of Changes in Equity in Extension sheet

The outcome of the above rows on Extension sheet will be that the following rows have been defined for the table Change in Equity:

• ifrs-full:Equity (opening balance)

• ifrs-full:ComprehensiveIncome

• ifrs-full:IssueOfEquity

• ifrs-full:Equity (closing balance)

According to the Extension sheet rows, the following columns have been defined:

• ifrs-full:IssuedCapitalMember

• ifrs-full:RetainedEarningsMember

• ifrs-full:EquityAttributableToOwnersOfParentMember (sum of 2 items before)

• ifrs-full:NoncontrollingInterestsMember

• ifrs-full:EquityMember (domain/sum of 2 items before)

In ESEF Reporting Tool 20.1.1 (not 20.1.3) and 20.2.1 and earlier there was an ItemType LineItem, which was used to link line item elements to the table, but this ItemType has been deprecated.