Displaying and Editing Properties of Tags

Default period for the selected value.

Start and, if necessary, end date. A start and end date are displayed only for the Duration period type.

Label used as preferred name. Preferred names are used for the precise specification of items.

Example:

Specification of a balance at the beginning and end of a period: The concept is assigned a period start name and period end name and marked as preferred name at the respective points in the presentation tree.

The default name for the concept is Property, plant, and equipment.

The item name from the table row to which the tagged value belongs. The name is automatically transferred from the Word document into the properties.

Status of the selected tags

Supplementary information on the tag can be entered here.

Specifies what is to be interpreted as value 0 (e. g. a line in a value cell)

Number of decimal places for the accuracy of the reported number. For example, -3 means accuracy in thousands, 2 means accuracy of two decimal places.

Defines the unit of the reported value. E.g.:

Example: If values are entered in millions, with a scale of 6, 450 would be displayed as 450 000 000.

Defines which character is to be interpreted as decimal separator. The other character is then interpreted as thousands separator.

Examples: 1,000.0 and 1.000,0

Specifies the sign logic

In some cases, the sign logic used in the report will vary from the requirements of the regulatory authority. Like IFRS taxonomies, XBRL taxonomies require in general that certain items, such as Cost of Sales (ifrs-full: Cost Of Sales), are reported as positive numbers. If the item is disclosed as a negative number on the balance sheet, it may be necessary to reverse the value in the XBRL report, but still disclose it as "negative." In some accounting systems (like SAP) all credit notes in the report have a negative sign, whereas the regulatory authority expects these values to be reported with a positive sign.

It is possible to change the sign logic for an individual cell. The following settings are available:

Specifies the currency of the selected values

Used to specify the unit of the denominator of a fraction.

Example: euros/m². As soon as the Unit denominator check box is activated, the unit m² can be chosen from the displayed dropdown list.

Line items tags are the basic tags of the taxonomy. They are used to mark numeric accounting information and qualitative (non-numeric) specifications.

Every tag always only has one line item. A tag can be deleted by deleting the line item.

Line items can be extended by dimensions and abstracts.

Displays the dimensions contained in the tag.

With the ESEF, there is usually no more than one dimension. However, with the ESRS, there is often more than one dimension.

Dimensions are qualifying features required for the unambiguous identification of an issue. For example, a dimension could be used to specify that an issue applies to a specific geographic region.

In the XBRL taxonomy, dimensions are provided as a pre-defined list of elements (also referred to as dimension members), such as country, gender,

type of greenhouse gas.

There are also dimensions that are specific to certain units and must be reported in this context, such as geographic region, strategies, objectives, business segments.

If the tag is a table tag, an abstract is always displayed in the properties of the tag.

Example: A table that displays a cash flow statement is tagged with the tag ifrs-full:Statementof-CashFlows-Abstract.

Specifies whether the values are debit or credit values

Technical name of the element

Technical data type of the extension element

Extensions must be linked to the base taxonomy. What are referred to as anchors are created for this purpose (see Creating a Taxonomy Extension).

The item name from the table row to which the tagged value belongs. The name is automatically transferred from the Word document into the properties and can be changed user specifically.

You can enter here optional reasons for why no standard taxonomy concept can be used.

Default period for the selected value.