Multi-tagging allows you to apply multiple tags in your ESEF report for the same text or word.
Depending on the level of granularity that you want to achieve, you will need to combine two or more elements.
If you need to know how to combine the elements in our template, you can follow this link.
To replicate the example above, present in ESMA's Reporting Manual, you will have to structure the hypertags as follows:
- Note that initially the tag “Disclosure of notes and other explanatory information” was required as the first element in every hypertag, but after ESMA’s updates this is not the case anymore.
- To tag the header “Note 1. Accounting principles” and the subnote “1.3 Adoption of new standards” you will only need one element: pp://Notes/Disclosure of significant accounting policies[taxonomy=ESEF]
- T0 tag the note “1.1 Basis of preparation” you will need to combine this element with “Disclosure of significant accounting policies”. The hypertag will now be: pp://Notes/Disclosure of basis of preparation of financial statements[taxonomy=ESEF]+Disclosure of significant accounting policies[taxonomy=ESEF]
- Lastly, to tag the note “1.2 Accounting judgements and estimates” you will need to follow the same logic as above. The hypertag will now be: pp://Notes/Disclosure of accounting judgements and estimates[taxonomy=ESEF]/Disclosure of significant accounting policies[taxonomy=ESEF]
Consider that the level of granularity that you will need to apply to your report will be decided by your auditors.