Extension Sheet

The Extension sheet contains 10+ columns: column A, ElementName, Lang=LL, PreferredLabel, Period, Balance, ItemType, Weight, Parent, and AnchoringWider. The Lang=LL columns will be defined for each set of translations for the elements in the extension taxonomy so the columns could be for example Lang=en and Lang=fi. In ClausionESEF Reporting Tool, all column captions are case-insensitive and may contain space characters anywhere inside them. In other words, column caption "PreferredLabel" could be written as well as "Preferred label".

Column A

Column A means the leftmost column on Extension sheet. There are three ways to use it:

1. A normal row (column is empty)

2. A comment row (value "/*")

3. A referenced element row (value "/**Ref")

A normal row defines either an element used in extension taxonomy hierarchies (presentation, calculation) or a linkrole. A comment row, on the other hand, has some additional information which is skipped by ESEF Reporting Tool. A referenced element row defines either additional anchoring relationships (notably for combination anchoring) or additional label types for an element in Extension taxonomy.

Unlike a normal row in which all the relevant columns must be filled in, a referenced element row only requires either of the following columns to be filled:

• Column A ("/**Ref"), ElementName, AnchoringWider

• Column A ("/**Ref"), ElementName, Lang=xx (at least one), PreferredLabel

Columns ElementName, Parent, and AnchoringWider

All of these three columns refer to element names. In the beginning of the statements columns ElementName and Parent also refer to a linkrole URI. The element name is always in the form "prefix:ElementName". The column ElementName defines all the element names which are possible to be used and referenced in the whole ESEF report. However, AnchoringWider column can also refer to element names which are not referenced in ElementName.

The columns ElementName, Weight, and Parent are used to create the hierarchies for the presentation and calculation. See Defining Hierarchies on the Extension Sheet.

Languages: columns Lang and PreferredLabel

You can insert new Lang columns for different languages, and you can reorder them. The leftmost Lang column always defines the report language. In other words, the leftmost column should correspond to the language used on the entry sheets.

The text in the Lang column defines the label for the element. If the PreferredLabel column is empty, the saved label will be terse label. In this case a standard label is additionally saved for extension taxonomy elements with the same text. This way the standard labels of the existing ESEF taxonomy elements will not be redefined but the terse label mirrors the wording used on the actual reports i.e. the entry sheet. By definition, this label is terse when compared to the specific label given as standard label. The accounting content of a terse label line can only be understood from the context in the report but not as a standalone text like the text of standard label. The translations in the Lang columns will always be saved for the label role defined in the PreferredLabel column.

When defining extension taxonomy elements, the wording in any single Lang column must be used as the basis for the element name of the extension taxonomy element. Usually and preferably this Lang column as the source of the element name is Lang=en, but other languages may be used as well. The purpose of extension taxonomy element name is to be as specific as possible. Obscure wording such as "changes" should always be written out as "increase (decrease)" or "decrease (increase)" to specifically show the default direction of the fact figure. An element with Lang=en wording as "Increase (decrease) through changes in ownership interests in subsidiaries that result in loss of control" should have an element name "dg:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatResultInLossOfControl" with any prefix used for the extension taxonomy in question.

Whenever a new language is added as a column or one earlier included is removed, the literals /**Label and "/**Generic" on the Mapping sheet must be updated. Typically copying the rows for the non-English language such as "fi" (Finnish) is enough and replacing these "fi" texts with for example "sv" (Swedish). More specific instructions can be found in Using technical literals. The ESEF Taxonomy 2021 has the following literals for Finnish:

When the sheet Extension includes column Lang=fi for ESEF Taxonomy 2021, the following literals are present on the Mapping sheet

It is also possible to define additional labels for both extension taxonomy and core taxonomy elements by using referenced element rows (/**Ref). These rows are not saved as new rows in presentation or calculation hierarchy. In other words, they do not represent rows on entry sheets but additional information for these rows. Only required columns to fill on these rows are column A, ElementName, at least one Lang column and PreferredLabel.

An additional standard label (2nd row) for an extension element which is only shown with Total label in the presentation hierarchy and entry sheet

Columns Period, Balance, and ItemType

For each core taxonomy element the content of columns Period, Balance, and ItemType must always match the definition for this element in the ESEF Taxonomy. These columns can be defined freely only when adding an extension taxonomy element.

When defining the columns for an extension taxonomy element, Period column will be defined based on the content of the element: does it depict a stock (instant) or flow (duration)?

The Balance column should define the balance which can be inferred from the name of the element. For example the element "Increase (decrease) through changes in ownership interests in subsidiaries that result in loss of control" is a credit as it describes an increase in equity. If its name would begin with words "Decrease (increase) through changes..." it would be debit.

The ItemType defines the basic type of the element. The type of most new extension taxonomy elements is Monetary, Abstract or Member. Monetary defines a numeric line item element reported with currency and abstract defines a subtotal caption or other general caption. Member defines a new member for an XBRL table axis which typically means a new column in the table. Currency is the unit used for Monetary element but there are other numeric line item elements as well with different kinds of units in use: PerShare, Shares, Percent, Pure, Integer, Decimal, and Area. An extension taxonomy element might also be textual line item element in which case its ItemType would be Text, TextBlock, Date, or Duration.

Duplicated elements on Extension i.e. marking up the same element in many parts of report

Sometimes the same element appears multiple times in the Extension sheet. An example is the element "ifrs-full:Equity" which appears in the Statement of Financial Position and twice in Statement of Changes in Equity. When the same element appears multiple times, it must always have the same definitions in columns Period, Balance, and ItemType. This is self-evident for core taxonomy elements but must be specially kept in mind when marking up extension taxonomy elements multiple times. If the same label role is also used on the different lines, these labels in Lang columns must also match with the others. However, when the PreferredLabel column has different content on the two instances of the same element, it is expected that the wording in Lang columns will be different.

Example of element ifrs-full:Equity on Statement of Financial Position (first row) and Statement of Changes in Equity (2 last rows)

Bear in mind that these rows are not listed next to each other on the actual Extension sheet.

In the example above, the first row is the definition on the Statement of Financial Position. We are simply stating that we are reporting the equity in this statement.

The last two rows exist in the Statement of Changes in Equity. These are the line items in the XBRL table which means that they describe the lines in this statement. The structure of the statement aims to illustrate what has happened to Equity during the year of the table. The first row tells the balance in the beginning of the year and the last row tells the balance in the end of the year. This is the reason why we have to use these special label roles in the PreferredLabel column. The period start and period end labels have already been defined for element ifrs-full:Equity in the ESEF Taxonomy. We must not redefine these labels and for this reason we have left the Lang=en column empty. The labels for these rows in ESEF Taxonomy 2021 are defined "Equity at beginning of period" and "Equity at end of period". However, these label roles have not been defined in Finnish language so we must define them ourselves. It is recommended to define the wording in the similar manner as in ESEF Taxonomy instead of the style used in practice on reports (often "Equity 1 Jan 2022" and "Equity 31 Dec 2022") because the presentation tree defines this table only once but the XHTML report shows the table twice for the reported year and the comparative year.

Sometimes the row on Statement of Financial Position has wording "Total equity". If the word total is used on entry sheet, we should end up with the following row instead:

Example of element ifrs-full:Equity on Statement of Financial Position with total label

The ESEF Taxonomy 2021 also has the total label defined in English ("Total equity") so we leave the Lang=en column empty.

The linkroles of statements do not have anything to do with the labels.

Columns NestLevel, Indent, and Presentation

The columns NestLevel, Indent, and Presentation should not be changed. They are automatically generated when the report is being created. They can be deleted altogether. The Presentation column might be useful as it should always show the caption element for each fact row. The element names in the Presentation column should always end "Abstract".

Please note that information in the three columns is only inserted to them but never cleared. There might be old content which is not being overwritten. If you want to be sure of the content in this column, clear it and click Report Package again.