Creating a Taxonomy Extension

Getting Started

Global Functions

Administration

Extended Planning & Analysis (xP&A)

Consolidation & Financial Planning

ESG Reporting

Disclosure Management

XBRL Tagger

Introduction to iXBRL

User Interface of the Lucanet XBRL Tagger

All Steps at a Glance

Basic Configuration

Dashboard

XBRL Document

Tagging a Document

Displaying and Editing the Status of Tags

Displaying and Editing Properties of Tags

Validations in XBRL Documents

Creating a Taxonomy Extension

Calculation View

Custom Hierarchies

Using Hidden Elements

Managing Continuation Chains

Working with Footnotes

Generating an iXBRL Report

Displaying Result Documents

Displaying the Preview

Analyzing XBRL Data with Lucanet XBRL Vision

Lease Accounting

Banking & Cash Management

Data Collection

Tax Compliance & Reporting

Glossary

Companyspecific disclosures not available in the standard taxonomy must be reported as taxonomy extensions (extension elements). Furthermore, what are referred to as anchors must be used to specify the present taxonomy items to which the extension is semantically connected.

A taxonomy extension is permitted only if the taxonomy does not contain a suitable element and the core element of the taxonomy would result in misrepresentation.

To create an extension:

Select the cells that belong to the extension.

Click Add Extension in the header of the document:

Edit the properties of the extension in the Fact Properties area:

Create and configure an anchor (see Adding and Configuring an Anchor).

The created extension must be linked to the core taxonomy. What are referred to as

anchors

are created for this purpose. There are two different types of anchors:

Narrow anchor

: element of the core taxonomy with a narrower accounting meaning than the extension element. Any number of narrow anchors may exist.

Wide anchor

: element of the core taxonomy with a broader accounting meaning than the extension element. Only one wide anchor may exist at a time.

To perform the anchoring, the respective tags must be inserted and configured under Properties. To anchor an extension:

Select the extension you want to anchor.

Scroll to the very bottom of the Properties area.

Drag the respective tag from the taxonomy and drop it onto the Drop anchor element here field.

Configure the anchor by defining whether it is a narrow or wide anchor. Bring the respective slider into the corresponding position for this purpose.