Importing Annual Financial Statements

To import the financial statements:

1. Save your annual financial statements to an Excel workbook. You may use multiple sheets. These sheets will act as your entry sheets. Do not name the sheets "Extension", "Mapping", starting with letters "Log" or including word "footnote". Do not use the word "hidden" either in the names of these sheets unless you specifically want to exclude them from the report.

2. If necessary, create a copy of your original file.

3. Add the missing mandatory application sheets by clicking the Report Package button in the Clausion DR tab in the Excel ribbon when you have the mapping workbook (copy or original) open and selecting YES when prompted for confirmation. The Extension, Mapping and Log sheets will be created.

   You can also copy the Extension and Mapping sheets from the Clausion IFRS package ESEF workbook before clicking the Report Package button. Replacing them afterwards is also possible.

4. To see how your entry sheets look when rendered into XHTML format, click Report Package again. The XHTML file (.html) is created in folder "reports" in the report package folder. The location of the report package folder is stated on the Log sheet.

5. View the XHTML file with the Clausion iXBRL Viewer by opening the file with a web browser.

   Do not use Internet Explorer to view the XHTML file.

Style support of XHTML report

It is possible to embed pictures and other images in the worksheets. However, graphs and SmartArt objects do not work. These object may be converted into images if they are desired to be used. Shapes and text boxes will work. The text boxes will be converted into images. The image format used by ESEF Reporting Tool is PNG. If the entry sheets contain very many images, the report creation will be slow as the images must be processed for the report. In case these images exist on worksheets which do not contain any marked up facts, it is recommended to keep them in a separate workbook while filling in the Extension and Mapping sheets and testing.

When the HTML file is created, the cell height is adjusted so that all the text is visible. Thus usually the cells do not need to be high enough in Excel. But, if image is located in Excel below these text cells, the image position does not get adjusted along with changed row height, and as a result image is in HTML on top of the text, not after it. To avoid this, adjust the text cells before an image high enough in Excel.

ESEF Reporting Manual 2022 states that preparers shall not embed images carrying financial information in the XHTML stand-alone document. Images can only be used for content such as "branding information, graphical layout, photographs, and so on".

All the text styles work on the cell level, so it is not possible, for example, to bold a single word inside a cell. It is recommended to use common (web safe) fonts for the reports because different operating systems have different fonts installed. Web safe fonts working in current Windows, Mac and iOS environments are Arial, Times New Roman, Times, Courier New, Verdana, Georgia, Arial Black and Trebuchet MS. If special fonts are desired to be used, text boxes are recommended. When the XHTML report is opened on a device which does not have the used font installed, the text will be shown in a sans-serif style font, typically Arial.

In Excel header type of rows, where other cells in the row are empty, the text nicely continues on top of the cells on the right. In the resulting HTML document the text gets wrapped to several rows as soon as the cell width is used, and the cell height is adjusted to show all the text. In order to get the header continue long enough to the right, merge cells vertically in the Excel row.