Creating a Taxonomy Extension
Last updated on 2024-12-27
Overview
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.
This article contains the following sections:
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.
Creating an Extension
To create an extension:
- Select the cells that belong to the extension.
- Click Add Extension in the header of the XBRL document workspace.
'Add Extension' button - Edit the properties of the extension in the Properties area. The following properties of an extension can be edited:
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.
Adding and Configuring an Anchor
- 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.
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.
Wide and narrow anchor
An extension may always only have one wide, but several narrow anchors.