Defining New Elements to Extension Taxonomy
Before starting to add own elements, you must define a prefix and a namespace URI for the reported entity. For example, in our examples in this document we have used namespace URI "http://www.demogroup.com/dg/2022-12-31". The prefix is defined inside this URI as the text between slashes: "dg". The prefix is always used when defining new elements to the extension taxonomy. The last part represents the end date of the reporting period. The namespace URI is defined on Mapping sheet on the row, which starts with the literal "/**Extension".
For example, you might write "http://www.example.com/org/2022-11-30" to the "/**Extension" literal to define the prefix as "org" and namespace URI as the defined text. You are also stating that the end date of reporting period is 30 November 2022. Then you can define a new element with the prefix you just stated: "org:NewLineItem". In the ElementName column the prefix is always separated from the local name with a colon. The local name must comply with Label CamelCase Concatenation rules (LC3 rules) which are the rules used when defining ESEF taxonomy elements.
When the prefix is changed in the /**Extension literal and there are existing mappings, all the prefixes in the extension taxonomy element names on the Extension and Mapping sheets must be converted to the new prefix.
When the Extension and Mapping sheets contain elements defined with the extension taxonomy prefix and conditional formatting is not disabled, they are shown in blue.
Item Types of Elements
Line item types
Line items are used to report facts. They define the content type of the reported fact. Every fact is reported against one line item.
Line item types
ItemType |
Definition |
Example visible cell content on an entry sheet |
|---|---|---|
Monetary |
The most common item type defining a monetary amount. Not to be used with monetary amounts per share. For example, ifrs-full:NoncurrentAssets |
12 345,67 |
PerShare |
Defines a monetary amount on a share basis. For example, ifrs-full:BasicEarningsLossPerShare |
1,23 |
Shares |
The number of shares. For example, ifrs-full:NumberOfSharesIssued |
123 456 |
Percent |
A proportional fact represented as a percent on the entry sheet. For example, ifrs-full:BorrowingsInterestRate |
12% |
Pure |
A number which does not require an unit to be specified. An example of this type is level of price index. In the IFRS taxonomy this item type is used also for line items whose element name implies the unit. For example, ifrs-full:LevelOfPriceIndex or ifrs-full:NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits |
0,57 |
Area |
An area fact with a unit defined. There only exists one area element in ESEF Taxonomy 2021. For example, ifrs-full:AreaOfLandUsedForAgriculture |
123 hectares |
Text |
A short text such as a name. For example, ifrs-full:CountryOfIncorporation |
Finland |
TextBlock |
A long text, typically one or more paragraphs. For example, ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory |
A longer description which can consist of multiple paragraphs |
Date |
A fact whose content is a date. In total, 84 different date formats are supported. For example, ifrs-full:DateAsAtWhichEntityPlansToApplyNewIFRSInitially |
6 April 2022 |
Duration |
A duration element which requires the duration in ISO 8601 format. For example, ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment |
P3Y |
Abstract |
A caption element used to structure the hierarchy on Extension sheet and in the taxonomy. This type is not really a line item, but it is not dimensional element either. For example, ifrs-full:StatementOfFinancialPositionAbstract |
Never reported |
ESEF Reporting Tool also supports item types "Integer" and "Decimal" but these are not currently used in ESEF and IFRS taxonomies and their use is discouraged in extension elements.
Dimensional item types
Dimensional items are used to specify a reported fact. Typically members and the domain act as columns of a visual table in the financial statement.
Many facts are not reported against dimensions. This is typically the case when the columns of the table state only time (comparative year) or when the visual table format is not used.
Dimensional item types
ItemType |
Definition |
Parent ItemType |
|---|---|---|
Table |
Defines an XBRL table. A table has one or more axes and one or more line items. |
Freely defined link role name |
Axis |
An axis in the table. Typically one axis is defined to represent the columns of the visual table. |
Table |
Domain |
The domain and the default member of the axis. Is typically the total element but can also be a generic element for all the members on the axis. |
Axis |
Member |
A member on the axis which is used to separate a reported fact with the same line item and time from another fact. Members are typically used as columns in a visual table on the financial statement. |
Domain or Member |
The rows of the table are defined with the line item types. A row definition has the Table element as its parent. The line items defining rows may also form hierarchies with abstracts. Ultimate parent element must always be the Table.
In ESEF Reporting Tool 20.2.1 and earlier, there was a dimensional item type LineItem. This type has been deprecated.