Technical Literals for ESEF Taxonomy
The following literals are completely taxonomy-specific and their values are predefined for each taxonomy. You can find these values from the Mapping sheet of the ESEF taxonomy workbook (ESEF_taxonomy_YYYY_LL_ERT.xlsx).
/**ViewerURL
Optional: This literal becomes mandatory when "Viewer" is included in /**Options. It will be defined again for each different URL. The application URL is mandatory and the taxonomy data URL is optional but recommended. Without it the viewer cannot show the names, default balances or documentation of the ESEF taxonomy items.
Taxonomy URLs always end with a file name in format "esef-taxonomy-<year>.js". The two current URLs of the iXBRL Viewer are shown in the Example column.
Example, 2 definitions (ESEF Taxonomy 2019): "https://pubfiles.blob.core.windows.net/ixbrlviewer/clausion-ixbrl-viewer.min.js" and "https://pubfiles.blob.core.windows.net/ixbrlviewer/esef-taxonomy-2019.js"
/**CoreSchema
Mandatory: Technical literal specifying the taxonomy schema for the used version of the core taxonomy.
Example (ESEF Taxonomy 2019): http://www.esma.europa.eu/taxonomy/2019-03-27/esef_cor.xsd
/**CoreNamespace
Mandatory: Technical literal specifying the namespace prefix and URI of the core taxonomy and its version.
Example (ESEF Taxonomy 2019): esef_cor="http://www.esma.europa.eu/taxonomy/2019-03-27/esef_cor"
/**IFRSSchema
Mandatory: Technical literal specifying the taxonomy schema for the used version of the IFRS taxonomy.
Example (ESEF Taxonomy 2019): http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd
/**IFRSNamespace
Mandatory: Technical literal specifying the namespace prefix and URI of the IFRS taxonomy and its version.
Example (ESEF Taxonomy 2019): ifrs-full="http://xbrl.ifrs.org/taxonomy/2019-03-27/ifrs-full"
/**Label
Optional: Defines the URIs for the label linkbases of the core taxonomy. Practically mandatory.
If you want to use, for example, the English and Swedish languages, replace all "fi" identifiers in these URIs with sv identifiers in the example mapping.
Example (ESEF Taxonomy 2019): http://www.esma.europa.eu/taxonomy/2019-03-27/esef_cor-lab-fi.xml
/**Generic
Optional: Defines the URIs for the generic linkbases of the core taxonomy. Practically mandatory.
Example (ESEF Taxonomy 2019): http://www.esma.europa.eu/taxonomy/2019-03-27/esef_cor-gen-fi.xml
/**TerseLabelExistsLang=xx
Optional: Defines the list of elements which already have a terse label defined in the core taxonomy. The part "xx" defines the language in which these terse labels have been defined. The list is separated with vertical bar characters: |.
This literal is not required to be used with ESEF Taxonomy 2019 as there already is a hardcoded value for this taxonomy in the program code. This value is used in practice when the literal /**CoreSchema has value "http://www.esma.europa.eu/taxonomy/2019-03-27/esef_cor.xsd".
Example for /**TerseLabelExistsLang=en (ESEF Taxonomy 2019, in reality this list consists of 19 elements but only 3 are shown in this example):
"ifrs-full:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities|ifrs-full:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities|ifrs-full:DividendsReceivedClassifiedAsInvestingActivities"
Using technical literals
The contents of the above literals do not need to be be changed in the example mapping, which is defined for the current ESEF Taxonomy. The list of the technical literals is also included in the workbook ESEF_taxonomy_YYYY_LL_ERT.xlsx. See Using ESEF_taxonomy_YYYY_LL_ERT.xlsx.
They can, however, be updated for future ESEF taxonomies according to the following steps.
Go to META-INF/taxonomyPackage.xml file in the taxonomy .zip file.
Select the entry point element (tp:entryPoint) with the right languages and name (tp:name) containing element definitions.
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When you find the correct one, copy the contents from "href" attributes of tp:entryPointDocument elements to the literals.
/**CoreSchema takes the file with ".xsd" ending and text "esma" in it
/**IFRSSchema takes the file with ".xsd" ending and text "ifrs" in it
/**Generic takes the files with ".xml" ending and text "gen" in their name
/**Label takes all the rest of the ".xml" ending files
/**CoreNamespace and /**IFRSNamespace are in the following format: <prefix>="<namespace URI>"
They can be found from their respective /**Schema literal files. You can browse to these addresses with your browser and take the targetNamespace attribute content from the root element xsd:schema to this literal namespace URI part and then find the corresponding xmlns-definition for this URI and find the namespace from there. The prefixes are expected to be "esef_cor" and "ifrs-full" in the future as well.
You can also make combinations if you want to include for example English, Finnish and Swedish. Each translation (other than English) has typically had two language linkbase files.