Inline XBRL Report Package

A final ESEF-compliant report package contains a human-readable report in XHTML format and machine-readable data in XBRL format. The figures and certain texts in the XHTML report are marked up using Inline XBRL technology. In addition to this, the report package contains an extension taxonomy storing all the reporter-specific elements as well as the presentation format, summation hierarchies, anchoring relationships, and XBRL table structures for the whole report. The final report package is a zipped folder. The extension taxonomy is created separately for each ESEF report and separately by each issuer. However, the extension taxonomy from earlier year is often used as a starting point when reporting the next year.

Typically, the required taxonomy version for a certain financial year has been the earlier year taxonomy or the current year. Usually the current year taxonomy is published so late that it is better to use the older taxonomy in practice. For example, when creating a report package for the financial year beginning on or after 1 January 2022, the report must be created on ESEF taxonomy 2021 or ESEF taxonomy 2022. The used ESEF taxonomy is called the core taxonomy. ESEF taxonomy 2021 is based on the IFRS taxonomy 2021.

The report package will be formed solely based on one Excel workbook. This workbook is called the ESEF workbook. The literal named /**Extension on the Mapping sheet is used to define the prefix and the date. It is recommended that the company name or its abbreviation is used as the prefix. The prefix will be used for reporter-specific elements i.e. extension elements.

In practice, when the financials are reported, they are reported against the elements in the IFRS taxonomy which begin with the prefix ifrs-full. For example the element for revenue is "ifrs-full:Revenue". There are also some elements which are defined in the ESEF taxonomy, which have a prefix "esef_cor". Both these "ifrs-full" (and "esef_cor") elements are addressed as being the core taxonomy elements. Sometimes, there are disclosures in the financial statements, which do not have a corresponding element in the core taxonomy. In this case, an extension taxonomy element must be created. This new element starts with the prefix defined in /**Extension literal and it only exists in the report package. When our prefix is "dg", an extension element could be named "dg:FlightEquipment". Even though extension taxonomy elements only exist in the report package, all of them must be anchored to at least one core taxonomy element (there are a few exceptions).

Content of an ESEF report package ZIP file

The final product of ESEF reporting is an ESEF report package. A report package is a ZIP file which contains the XHTML report and certain technical files. The XHTML report has the file extension .html and it can be opened in a web browser. The XHTML report may have a Clausion iXBRL Viewer attached when the report is being prepared but it must not be attached when the report is filed.

The root folder contains three folders. The XHTML report is located in the "reports" folder. The XHTML report can also be called the Inline XBRL report or iXBRL report. It is the most important file in the whole report package as it contains the data in the report. In addition to "reports" folder, there are extension-specific folders "META-INF" storing the extension taxonomy metadata and another folder with the domain name of the reporter (for example www.demogroup.com). The domain name folder contains a folder named after the extension element prefix and this folder contains one named with the end date of the reporting period. The folder with the date is called the extension taxonomy folder.

The extension taxonomy folder contains the extension taxonomy schema (.xsd) i.e. the list of extension taxonomy elements and linkroles. The folder also contains many linkbase files (.xml) which further specify the content of the extension taxonomy. There are presentation, calculation, label, definition, and generic label linkbase files. The definition linkbase contains the anchoring relationships and the XBRL table definitions.

The default behavior for naming the report package folder and the XHTML report file is to follow the NASDAQ Helsinki naming convention (January 2021). This naming convention is used if the option "Viewer" is not included in /**Options literal. If "Viewer" is included and the XHTML report contains the iXBRL Viewer, a different viewer naming style if followed.

Folder structure of the final report package

The folder structure of the final report package could be as follows. The report package folder has been zipped. The naming style in the example below follows the official NASDAQ Helsinki naming without iXBRL Viewer.

• 743700OO8O2N3TQKJC81-2022-12-31_fi.zip

  • 743700OO8O2N3TQKJC81-2022-12-31_fi

    • META-INF

      • catalog.xml

      • taxonomyPackage.xml

    • reports

      • 743700OO8O2N3TQKJC81-2022-12-31.html

    • www.demogroup.com

      • dg

        • 2020-12-31

          • 743700OO8O2N3TQKJC81-2022-12-31.xsd

          • 743700OO8O2N3TQKJC81-2022-12-31_cal.xml

          • 743700OO8O2N3TQKJC81-2022-12-31_def.xml

          • 743700OO8O2N3TQKJC81-2022-12-31_gen-en.xml

          • 743700OO8O2N3TQKJC81-2022-12-31_gen-fi.xml

          • 743700OO8O2N3TQKJC81-2022-12-31_lab-en.xml

          • 743700OO8O2N3TQKJC81-2022-12-31_lab-fi.xml

          • 743700OO8O2N3TQKJC81-2022-12-31_pre.xml

The name of the .zip file must always correspond to the name of the root folder inside the zip.