Creating a Taxonomy Extension

Documentation

Getting Started

Global Functions

Lucanet Lume

Administration

Data Hub

Consolidation & Financial Planning

Lease Accounting

Extended Planning & Analysis (xP&A)

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 Manually

Tagging a Document with AI

Reviewing AI Tagging Suggestions

Working with Layers

Using the Tag Update Preview

Displaying and Editing the Status of Tags

Displaying and Editing Properties of Tags

Validations in XBRL Documents

Creating a Taxonomy Extension

Using XBRL Blueprint

Calculation View

Custom Hierarchies

Using Hidden Elements

Managing Continuation Chains

Working with Footnotes

Adding KVK Filing Information

Using the Document Outline

Searching for Text in Documents

Reusing Mappings with the Clipboard

Generating an iXBRL Report

Displaying Result Documents

Displaying the Preview

Analyzing XBRL Data with Lucanet XBRL Vision

Tax Compliance & Reporting

Banking & Cash Management

Data Collection

Glossary

Company-specific disclosures not available in the standard taxonomy must be reported as taxonomy extensions, also referred to as 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 in XBRL Tagger:

Select the cells that belong to the extension.

Click Add Extension in the header of the document:

Shows the function bar of the document 'The Group - ESEF' with the tabs 'Text tagging' and 'Table tagging' and the buttons 'Layers', 'Add extension', and 'Row order' in Lucanet XBRL Tagger. Highlighted in red is the 'Add extension' button. — 'Add Extension' button

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

Shows the 'Table tagging' tab with selected table cells in the document and, on the right, the 'Taxonomy' area and the 'Fact Properties' area with the tabs 'General', 'Monetary', and 'Extension' and the fields 'Balance type', 'Name', and 'Item type' in Lucanet XBRL Tagger. Highlighted in red is the 'Extension' tab. — Properties of an extension

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.

You anchor an extension by inserting and configuring the respective tags in the Properties area. To anchor an extension in XBRL Tagger:

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.

Shows the 'Anchors' section with its description text and the field 'Drop anchor element here' in Lucanet XBRL Tagger. Highlighted in red is the 'Drop anchor element here' field. — Field used to set an 'anchor'

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