Reporting Against XBRL Tables
On the right side of the Mapping sheet, there are recurring column pairs Axis-AxisMember. These pairs are always filled in starting from the leftmost pair. They are used only for the line items which belong to an XBRL table. These line items are linked directly or via other elements to a Table element on the Extension sheet. In annual financial reports for financial years 2020 and 2021, the only table element is "ifrs-full:StatementOfChangesInEquityAbstract".
If a line item is linked to a table element via links in column Parent on Extension sheet, it is always expected to be reported against this table. It is recommended that all these elements have all the axes of this table defined in the column(s) Axis.
The most important statement to be reported with the XBRL tables is the Statement of Changes in Equity. Typically, each column in this statement (entry sheet table) represents one member on the axis "ifrs-full:ComponentsOfEquityAxis". The total column in the right end of the entry sheet table will have the column AxisMember empty as the Domain elements can never be referred to in this column.
The order of the subtotal elements in the member hierarchy in Extension sheet is usually different from the order on the entry sheet table, as the Extension sheet has subtotals rows before their summand members. In the actual entry sheet table the subtotal columns are typically represented after the summand columns.
On Mapping sheet, the XBRL table can be listed either in groups of entry sheet figures in a row or groups of figures in a column. The Clausion examples typically list groups of figures in a row. This way each group has the same line item in ElementName column but different members in AxisMember column.
The following picture shows the default Mapping sheet of ESEF Reporting Tool grouping figures for each entry sheet row. The columns UnitRef, Decimals, Scale, and SignHandling have been grouped for a clearer presentation. Please note that all columns must be ungrouped in Extension and Mapping sheets before clicking Report Package.