Last reviewed: 20/9-2024
This tab in your template includes a list of the mandatory elements of the core taxonomy to be marked-up for financial years beginning on or after 1 January 2022. Here you will find a list of the mentioned elements with the corresponding hypertag. Please note that they will need to be tagged only if they are present in your report, whether if they are in the note section or somewhere else within the report.
According to ESMA Reporting Manual, Guidance 1.3.3: "The RTS on ESEF requires that issuers shall mark up all disclosures that correspond to the elements in Table 1 and Table 2 of Annex II if those disclosures are present in the issuer’s financial statements. If those disclosures are not present in the issuer’s financial statements, they should not be tagged. Moreover, issuers shall neither specifically include those disclosures, nor shall they add an indication that such disclosures are not present in their financial statements, solely for the purpose of tagging such information with use of elements listed in the tables of Annex II."
This tab in your template includes a list of the mandatory elements of the core taxonomy to be marked-up for financial years beginning on or after 1 January 2022. Here you will find a list of the mentioned elements with the corresponding hypertag. Please note that they will need to be tagged only if they are present in your report, whether if they are in the note section or somewhere else within the report.
According to ESMA Reporting Manual, Guidance 1.3.3: "The RTS on ESEF requires that issuers shall mark up all disclosures that correspond to the elements in Table 1 and Table 2 of Annex II if those disclosures are present in the issuer’s financial statements. If those disclosures are not present in the issuer’s financial statements, they should not be tagged. Moreover, issuers shall neither specifically include those disclosures, nor shall they add an indication that such disclosures are not present in their financial statements, solely for the purpose of tagging such information with use of elements listed in the tables of Annex II."