Anchoring New Elements

All new extension taxonomy elements created for the primary financial statements must at least be anchored to an element in the core taxonomy which is wider in meaning or scope. You can easily see extension elements in Extension and Mapping sheets as their rows are shown in blue color. The only exceptions to mandatory anchoring are the reporter-specific subtotal elements.

Reporter-specific dimensional elements such as Member elements are automatically anchored when they are connected using the Parent column to other dimensional elements. However, if a Member element is a combination of core taxonomy elements, it will be defined slightly differently.

One-to-one anchoring and disaggregation anchoring of line items

When anchoring an element, the core taxonomy element that is wider in scope will be inserted to the AnchoringWider column. This way we state that our new extension element is narrower in scope or meaning when compared to the core taxonomy element. This kind of anchoring is either called one-to-one anchoring or a disaggregation and it is the most common style of anchoring extension elements.

If a single core taxonomy element exists only once in column AnchoringWider for the whole Extension sheet, the relationship is a one-to-one anchor but if more that one extension element is anchored to the same core taxonomy element via AnchoringWider, the relationship is called disaggregation.

One-to-one anchoring on the Extension sheet describes a one-to-one anchoring on the Extension sheet from a narrower extension element dg:FlightEquipmentExcludingAircraft to a wider core taxonomy element ifrs-full:PropertyPlantAndEquipment.

One-to-one anchoring on the Extension sheet

Disaggregation anchoring on the Extension sheetdescribes a disaggregation anchoring on the Extension sheet from narrower extension elements dg:ITEquipment and dg:NetworkAndCommunicationEquipment to a wider core taxonomy element ifrs-full:PropertyPlantAndEquipment.

Disaggregation anchoring on the Extension sheet

Combination anchoring of line items

Sometimes a new reporter-specific element defines an accounting amount which combines two or more existing core taxonomy elements. For example, an extension element "dg:IssuedCapitalAndSharePremium" combines core taxonomy elements "ifrs-full:IssuedCapital" and "ifrs-full:SharePremium". In this case, the element must be anchored using combination anchoring. An extension element anchored this way has been defined the wider core taxonomy element in the same way as for one-to-one and disaggregation anchored extension elements but there are additionally two or more referenced element rows (denoted with "/**Ref" in column A) for the core taxonomy elements which are narrower in scope. In other words, an extension element with combination anchoring will reserve more than one row on Extension sheet.

In this case, the AnchoringWider column must be defined for the row with the core add the row only on the Extension sheet and fill "/**Ref" in column A. In addition to this, on these rows it is recommended to fill only the ElementName and AnchoringWider columns.

A core taxonomy element in the AnchoringWider column does not have to be defined in the ElementName column of the Extension sheet. This is the only column where it is possible to refer to elements in the core taxonomy, which are not tagged in the Inline XBRL report.

Combination anchoring on the Extension sheet for a line item describes combination anchoring on the Extension sheet from narrower core taxonomy elements ifrs-full:IssuedCapital and ifrs-full:SharePremium to a wider extension taxonomy element dg:IssuedCapitalAndSharePremium and further to an even wider core taxonomy element ifrs-full:EquityAttributableToOwnersOfParent. The last mentioned wider anchor and its other hierarchy is not visible in the example below.

Combination anchoring on the Extension sheet for a line item

Combination anchoring of members

The difference in anchoring dimensional elements such as Member elements is that they use Parent column to anchor them to one another instead of the WiderNarrower column. As a result, there is no need to pay special attention to the one-to-one or disaggregation anchoring of Member elements or any type of anchoring for other dimensional elements.

Combination anchoring of Member elements is a special case and in this case there is a requirement to define an additional level of Member element hierarchy on the Extension sheet. There is no need to use "/**Ref" rows as for combination anchoring of line items and as said, they will be connected to each other using Parent column.

The Log sheet will show a warning message "UsableConceptsNotAppliedByTaggedFacts" for narrower member elements in a combination anchoring structure. This message should be disregarded altogether.

Combination anchoring on the Extension sheet for a member element describes combination anchoring on the Extension sheet from narrower core taxonomy elements ifrs-full:IssuedCapitalMember and ifrs-full:SharePremiumMember to a wider extension taxonomy element dg:IssuedCapitalAndSharePremiumMember and further to an even wider core taxonomy element ifrs-full:EquityAttributableToOwnersOfParentMember. The last mentioned wider anchor/parent and its other hierarchy is not visible in the example below.

Combination anchoring on the Extension sheet for a member element

This page uses the same examples as used on XBRL International website (7 December 2021):
https://www.xbrl.org/guidance/esef-rules-anchoring-extensions/