AMANA XBRL Tagger - User Guide

AMANA XBRL Tagger - User Guide

Getting started

Configuration Wizard

When you start AMANA XBRL Tagger, the Configuration Wizard is displayed. It checks the validity of the license (helps to activate it when used for the very first time), helps to load a document, current taxonomy version and check the document settings. See AMANA XBRL Tagger - Installation for more information how to activate the tool with a valid license.

You can either perform the steps offered by the Configuration Wizard, or close it and load the document and taxonomy manually (as described below).

Load Document

Click on Load Document button in the Configuration Wizard.

Alternatively, you can load the document without the Configuration Wizard: click on File in the main Tagger Window → Open... in the menu and select the file. After confirming your selection, the following "Default Settings" dialog will appear:


Document Settings

Default Settings dialog

This dialog configures the default settings for each tagged value as well as the whole report.

  • Company Name:
  • Extension Prefix:
  • Reporting Entity Identifier: the ID of the reporting entity regarding the Context Identifier Schema. You can look up LEI by clicking on the "Lookup LEI" button.
  • Reporting Entity URL: is generated automatically (includes the value from "Reporting Entity Ticket Symbol/Name" added above). Please write the URL without spaces or special characters in lower case letters
  • Reporting Period Start/End Date: start and end date of the reporting period.
  • Taxonomy Extension: whether taxonomy extensions should be created or not.
  • Hide Note Column:
  • Report Language: the language of the report (changes number format and date format representation).
  • Report Default Monetary Currency (ISO): select currency for the report.
  • Report Default Monetary Number Scale: sets the default scale for all numbers unless stated otherwise in the respective table or individual value. There are four options available: none, thousand, million and billion.
  • Sample Number Format Representation: changes automatically, depending on the report language selected above.
  • Preferred Transformation Registry Version:

Advanced Settings dialog

This dialog configures the advanced settings for the report. Some of the are fields are pre-populated, depending on the settings in the "Default Settings" dialog. 
Settings
  • Context Identifier: the ID of the reporting entity regarding the Context Identifier Schema.
  • Context Identifier Schema: specified by the supervising authority, e.g. http://standards.iso.org/iso/17442 if LEI codes are to be used.
  • Period Start/Instant/End Date: the default period for all tagged values. If the tagged element is defined as instant rather than duration, the end date will be used (the same as in the "Default Settings" tab; changed automatically).

Fact Settings

  • Default Monetary Decimals: defines the accuracy of the tagged element if it is a monetary value. A value of -3 states that the tagged value is accurate three places before (-) the decimal separator (thousands); changes automatically, when monetary number scale is selected in the "Default Settings" tab.
  • Default Percentage Decimals: defines the accuracy of the tagged element if it is a percentage value. A value of 4 states that the tagged value is accurate three places after the decimal separator (e.g. 0.2355).
  • Apply maximum allowed monetary decimals: if the supervising authority is the EIOPA, this checkbox automatically sets the maximum allowed decimals per value.
  • Default Monetary Unit: sets the default monetary unit for all monetary values unless stated otherwise in the respective table or individual value (changes automatically, depending on the monetary currency selected in the "Default Settings" tab).

Inline XBRL Settings

  • Report Language: defines the language of the Report (e.g. DE, EN). Changes automatically, depending on the report language selected in the "Default Settings" tab.
  • Default Scale: sets the default scale for all numbers unless stated otherwise in the respective table or individual value. The scale indicates the number of digits to be added to a value to represent its real number. For example: If values are stated in millions 450 with a scale of 6 would represent 450 000 000. Changes automatically, when monetary number scale is selected in the "Default Settings" tab.
  • Default Date Format: if the tagged value represents a date, the format specifies the exact format of that date.
  • Default Monetary Format: if the tagged value represents a monetary value, the format specifies the exact format of that value.

Taxonomy Extension Settings

  • Create Taxonomy Extension: if the checkbox is activated, taxonomy extensions will be created (changes automatically, when one of the Taxonomy Extension options is selected in the Default Settings tab).
  • Namespace Prefix: company name, which will be part of the reporting entity URL. Changes automatically, depending on the Reporting Entity Ticket Symbol/Name in the "Default Settings" tab.

  • Target Namespace: the same as Reporting Entity URL in the "Default Settings" tab.


Package Settings dialog

This dialog configures the package settings for the current report. The dialogue fields are pre-populated, depending on the selected document settings.

  • Taxonomy package name: displays the taxonomy package name (generated automatically); it includes the reporting entity name and reporting period end date selected in the "Default Settings".
  • Taxonomy package description: a brief description of the taxonomy package.

  • Taxonomy package version: reporting period end date selected in the "Default Settings".

  • Publisher: displays the reporting entity name provided in the "Default Settings" tab.

  • Publisher URL: displays the reporting entity URL provided in the "Default Settings" tab.

  • Publisher Country: country, depending on the selected report language.

  • Publication Date: taxonomy creation date or the report publication date.


After the document has been loaded, the available chapters and tables can be selected from the respective dropdowns. Furthermore, a chapter tree is available in the displayed tabs.

Report Settings can also be opened and changed after the file is loaded. To do so, click on Document → Settings or  button.

Open/Load Taxonomy

Now that the document is loaded, and the default settings are set, a taxonomy for tagging the values needs to be selected and loaded (if not done in the Configuration Wizard yet).

Taxonomies are defined by entry points in the format of URIs. The entry point references a collection of schema files which determine the available elements to be used for tagging.

To open a taxonomy click on XBRL → Open/Load Taxonomy. XBRL Tagger offers to load the current ESEF taxonomy version. Click "yes" if you need to report ESEF, but if you want to load any other taxonomy, choose "No".

 

If you click "No", another dialog opens: insert the entry point URI of the desired taxonomy into the first text field. Then click open and the taxonomy will be loaded.

Change Taxonomy Language

To change the taxonomy language, go to "Settings→ Change Taxonomy Language" and select one of the available languages:


Document tagging

Getting ready to tag

Everything is set up for tagging values in a document. In the Screenshot below the different areas of the application are highlighted.


The content of the document is displayed on the left-hand side. Chapters can be selected from the "Chapter" drop-down. If a chapter contains tables, the tables of the selected chapter can be selected from the "Table" drop-down. After a table has been selected, it is displayed in the "Table Tagging" tab. Already tagged items in the example above are highlighted green. Click a table cell to view all meta information for the XBRL tag in the "Table Cell Properties" box below the table. All elements from the loaded taxonomy are displayed on the right-hand side, in the structure which has been defined in the taxonomy. 

PDF Table Tagging 

Information


These steps must be performed before tables in PDF files can be tagged. This step is not required for the other formats Word, ePub (InDesign) and XHTML.

The version 1.5 introduces the tagging of .pdf files. PDF tagging works a little bit different from the sources already being available in the Tagger. Due to technical reasons PDF tables cannot be automatically detected. Once you have opened up the Tagger and loaded the file you will be directed to the Preview tab. If you have a look at the Table Tagging tab, you will see that it is empty. The tables in the PDF file have to be defined once after opening the document. To do that, you need to open a PDF file and a taxonomy and perform the following steps:

  1. Switch to the Preview tab
  2. Select the page with the table to tag from the dropdown
  3. Mark and select the whole table in the Preview with the mouse cursor. Please use the little blue dots to move the selection if no accurate selection with the mouse cursor is possible. Ideally, the table is selected without headline, but including column headers.



  4. Drag and drop your desired abstract table concept from the Taxonomy onto the selection (yellow in the picture above). It is important to chose the first concept below the folder icon (with the label containing Placeholder  in English language), see picture below. The table is now marked as a whole with a blue frame:


  5. Switch back to Table Tagging. The table is now available:

Icons

this icon is used to add XBRL Extensions to selected cells

 this icon is used to add dimension members

this icon is used to add XBRL Extensions to all untagged cells

this icon is used to delete selected mappings / you can also select the cell and press DEL on the keyboard

this icon is used to delete all table mappings

this icon is used to tag footnotes

this icon is used to auto tag selected cells

 this icon is used to view table settings

Tables

Tagging a value in a table is a simple matter of drag and drop. Once the element from the XBRL taxonomy suiting a cell in the table has been identified, it can be dragged from the right part of the application onto the number which shall be tagged. After a successful tagging the cell will be highlighted green.

One element from the taxonomy can be mapped to different periods:

The Tagger tries to infer the period or date for the specific tag from the value in the first row of the column. In the example the value -45,456 is tagged with the period from 1st January 2018 to the 31st December of 2018, while the value -41,766 is tagged with these dates from the year 2017.

The tagging details can be checked under the "Tags" and "Table Cell Properties" tabs after clicking on a cell. The displayed values inherit their specific settings from the table; table settings default values are inherited from the document settings. Values can be changed in the "Table Cell Properties" dialog for individual values if needed. This tab can also be used for audit purposes: under "Audit" you can see last change date and time and the name of the user who made a change. Tags can be removed under "Tags".


Auto Tag 

After you click on the "Auto Tag Selected Cells" button , the whole table will be checked and if matches found, automatically tagged. 

The following message will be displayed after the tagging is finished:

With the help of Auto Tagger Strictness and Auto Tagger Mode options, users can define, how the auto tagging will be done: whether AI should be used and if the name comparison should be strict or not.

Two paged table tagging

Sometimes tables span over two pages, with the row labels only being available on the first page:



That leads to the table not being able to be tagged properly:



To mitigate this, two new options have been introduced into the Table Settings:

  • RowLabelColumnId: This can be used if the row labels of a table are not the first row of a table. Simply set the column Id (0 based) of the column containing the labels.
  • RowLabelTableId: Select a table from the dropdown that contains the row labels for this table (can be used in conjunction with RowLabelColumnId if necessary)



In the case of two page tables just select the table containing the labels:




Both tables MUST have the same amount of rows AND the row order MUST be the same.


When hovering over a row or looking at the cell details, the label taken from the first table will be shown:



It is also possible to tag the whole row including the first column:



Tagging of two tables on one page

Some tables represent two different tables as one "physical" table (example below: assets and liabilities). Some of the Tagger's mechanisms designed to make the life easier for customers can pose a problem here, for example the automatic detection of row labels and adjacent cells.

To mitigate that fact a new table setting has been introduced in the version 1.5.5: TwoInOneTableSplitColumnId


It can be used to define a second RowHeader column, containing row names for the cells of the following columns, effectively splitting the table in two.

Extensions and Anchoring

Extensions

Entity specific disclosures, which are not available in the standard taxonomy, must be reported as taxonomy extensions. 

The taxonomy extension is only allowed if the taxonomy does not contain a suitable item and if the core taxonomy element would lead to misrepresentation. A so-called "anchoring" must be used to specify the existing taxonomy positions with which the extension is semantically related.

To create a new extension for a line item, select the cell and click on the button ("Add XBRL Extensions to Selected Cells"). The cell will be highlighted yellow and a green cross is will appear beside the value. It is also possible to click the button (Add XBRL Extensions to All Untagged Cells): as a result all untagged cells will be highlighted yellow and furnished with a green cross (please keep in mind that it can be difficult to differentiate the cells that already have anchoring from those, which are not edited yet, since they all have the same highlight colour). 

Then go to the "Taxonomy Extension Properties" tab and select/add the corresponding attributes. The following attributes of the element are editable now: balance type; item type; label; name; period type; reason for extension. 

  • Balance Type: debit, credit or unknown

  • Element Name: technical name of the element (CamelCase)

  • Item Type: select type (monetary, per share, string, text block etc.)

  • Label of the Element: element label (is copied from the table)

  • Period Type: instant, duration or unknown

  • Reason for extension: here you can describe the reasons, why a standard taxonomy concept cannot be used

  • Summation Element: defines if element is the sum of other elements, in which case no anchors are needed. If the selected element is a total, "true" is displayed; changes automatically, when calculation is created.

Anchoring

Now the created extension needs to be linked to the core taxonomy. Extension taxonomy elements always have to be anchored to elements of the ESEF taxonomy, except for elements corresponding to subtotals (Summation Element: true). There are two options:

  • an extension taxonomy element has a narrower accounting meaning or scope than an element in the core taxonomy

  • an extension taxonomy element has a wider accounting meaning or scope than an element in the core taxonomy

For example, "Very specific AMANA paid in capital" in the table above is under section "Equity" in the table, so it can be anchored to "Total Equity" in the ESEF taxonomy. To anchor the element, drag & drop the corresponding core taxonomy items to the "Anchors" field.

Member Tagging

Tables with several columns require both line item tags and column tags (members). 

First tag the line items. After that, mark the column to be tagged, select the element from the XBRL taxonomy and drag it from the right part of the application onto the selected column. After a successful tagging the column will be highlighted.

Members are represented by a special icon in the ESEF taxonomy and have a label [member]:

To create a new extension for the selected column, select the column and click on the button ("Add Dimension Member"). Then select the role, hypercube and axis from the current taxonomy and add a member name.

Notes & mandatory elemets

Apart from tagging values in tables, it is also possible to tag text with the respective elements from the taxonomy. The AMANA XBRL Tagger allows the tagging of complete chapters/subchapters of the document. To continue with Textblock Tagging, select the tab with the same name on the left-hand side of the application. To tag a chapter with an element from the taxonomy, find the element in the taxonomy and then drag and drop it onto the selected chapter. After successful tagging the element name and label will be displayed beside the chapter name. If a chapter is tagged, all subchapters will be automatically part of the tag. 

ESEF may require tagging of individual words or sentences (e.g. name of the reporting entity). If the item is not available under "Textblock Tagging", there are two options to add it to the list:

create a content control or add a comment.

To create a content control:

  • open your Word file and go to the "Developer" tab.


If you cannot find the "Developer" tab, go to: File-> Options-> Customize Ribbon and then activate the "Developer" tab


  • Select the required text and insert a content control. If "Design Mode" is activated, content controls are always displayed.

  • Open your Word file in Tagger and switch to "Text Tagging" tab -> Text Content is displayed now.

Alternatively, you can simply add a comment in the Word file. Then the Tagger will also display the commented text.

"Preview" tab

"Preview" displays a preview of the HTML conversion for the currently selected chapter.

If you have loaded an EPUB or a PDF document you can mark the texts and tag them directly here.


Tagging of Footnotes

To tag footnotes (additional information for numbers or rows/columns in tables), the corresponding footnote text must be selected in the preview. Then the icon to manage the footnotes for the content has be be clicked . In the "Manage Footnote" dialogue, all cells related to the footnote have to selected by selecting the appropriate cell and then click on .

It is required to select multiple table cells for a footnote, which depends on the footnote position:

  • If a footnote is added to a single table value cell, only the table cell has to be selected.
  • If a footnote is added to a row header/label, all cells in the row have to be selected.
  • If a footnote is added to a column header/label, all cells in the column have to be selected.
  • If a footnote is added to the full table (e.g. on the table header), all cells of the table have to selected.


"Calculation" tab

Subtotals (summation element = true) are not anchored to an ESEF taxonomy concept. You can use the Calculation tab to define subtotal elements by defining the summands of the selected cell.

To add calculation, first select the subtotal, then activate summands ("Select Summands: on"). After that select the relevant cells and click on "Add Selection". The selected line items will be listed in the alphabetical order.

When all required summands are selected, click on Select Summands button again to change it to "off" and continue with other cells. 

Sign Logic (reporting of negative values)

Introduction

In some cases, the sign logic used in the report differs from the regulator's requirements. In general, XBRL taxonomies like the IFRS taxonomies require the reporting of positive numbers for certain item, like for "Cost of Sales" (ifrs-full:CostOfSales). If the item is presented as a negative number  on the face of a balance sheet, it might be required to invert its value in the XBRL report, but keeping it displayed as "negative". In some accounting systems (like SAP), all credit positions in the report have a negative sign, while the regulator expects those values to be reported with a positive sign.

Setting the proper Sign Logic in the Tagger is not always an easy task. Several factors add to choosing the right value. It is recommended to start off with this article from XBRL.org: https://www.xbrl.org/guidance/positive-and-negative-values/ (you need to be a member).

The main takeaway is: items may be displayed different from their value respective to the balance type. If a report displays -500 for a debit position (e.g. Cost of Sales), this usually means that the value is 500 (Cost) and just displayed with a minus to make its relation to other items in the report clearer without having to look at a tagged element's balance type. Negative cost would mean income, which for some items may be valid.

The following table explains the meaning of the balance attribute (also called BalanceType) according to their usage in different financial statements.

DebitAssetsExpenseCash inflow
CreditLiabilities/EquityIncomeCash outflow

Furthermore items like Profit (loss) explicitly allow negative values due to their concept meaning and the respective label. The default/positive meaning of this concept is a profit, but when a negative value is displayed it might just mean that there is a loss rather than a SignLogic error. Other examples are:

  • Profit (Loss)
  • Operating profit (Loss)
  • Profit (Loss) before tax
  • Gross Profit
  • Earnings (loss)
  • Earnings per share (loss)
  • Gain (loss)
  • Cash flows from (used in)
  • Cash inflows (outflows)
  • Income (expense)
  • Finance income (expense)
  • Increase (decrease)

Example

Let's look at an example:

  • Financial income is tagged with: ifrs-full:FinancialIncome (Credit)
  • Financial expenses is tagged with: ifrs-full:FinanceCosts (Debit)
  • Net financial items is an extension with a Credit BalanceType, could also be named Financial income (expenses)

Just looking at the table we can easily deduct that the company (in column 3) had a financial income of 394 monetary units, expenses of 1,184 monetary units leading to a total of 790 financial expenses. It is written the way it would be calculated: 394-1184=-790. Easy. It's also easy to see that there is an obvious mistake in the second column. 

If we would look at the same table in an XBRL Data view it would look like this:

It is obvious that we do have different signs in this table. While NetFinancialItems still has the minus sign, both FinancialIncome and FinanceCosts now are positive. If we look at the BalanceType property of those XBRL concepts, this makes sense again:

  • FinancialIncome is Credit, translating to +394M
  • FinanceCosts is Debit, translating to -1184M
  • NetFinancialItems is Credit, translating to -790M

With this in mind, we can do the same calculation as above. 

The SignLogic property

To connect the two views described above, XBRL knows a property called SignLogic. It tells the XBRL tools how to interpet the value displayed in the report. While this can in general be deducted from the concept itself, it is not something that can be completely automated. The real meaning of the displayed portion of a financial report can not be properly interpreted by just software (yet).

The XBRL Tagger offers multiple ways of tackle it by inverting the sign of an number.

When generating an iXBRL result document, it is possible to reverse the sign of values based on the balance attribute of the tagged element. For more information, see section Generate Inline XBRL File in XBRL File Generation.

In addition, it is possible to define a sign logic for a single cell. The sign logic applied to a selected cell is shown in the column "Sign logic" on the "Tags" tab.

The following values for SignLogic are possible:

  • None: no special sign logic will be applied. The sign can be overwritten, e.g. if the setting "Reverse sign of debit position" is active while generating the report and the tagged element has a debit balance.
  • As Reported: the value will always be added to the iXBRL document with the same sign as the sign in the report. Even if the setting "Reverse sign of debit position" is active while generating the report, the sign will not be changed, even if the tagged element has a debit balance.
  • Reverse: the sign will be reversed. Negative values will be reported as positive values in the iXBRL document and vice versa.
  • Always Positive: the value will always be reported with a positive sign.
  • Always Negative: the value will always be reported with a negative sign.

Let's look at the rows from our table:

FinanceIncomeCredit394AlwaysPositive394
FinanceCostsDebit-1184Reverse1184
NetFinancialItemsCredit-790AsReported-790

Calculation and Weight

The selected SignLogic is very important for the validation of calculation relationships. In this example the calculation would look like this:

Net financial items = Financial Income - Financial Expenses

The weight attribute is automatically set depending on the balance type of the items involved and should not be changed!

If we now look at the complete picture we have:

-790 * 1 (As Reported) = 394 * 1 (Always Positive) - (-1184 * -1 (Reverse)) ↔ -790 = 394 - 1184

If we do the same calculation for the second column, the calculation validation does not work out and we can again see the obvious mistake which we might have not seen yet but need to correct.

Status

To provide a better overview of the tagging process, it is possible to set one of the three available status levels to the tagged cells:

  • in edit (cell is highlighted red)

  • review pending (cell is highlighted yellow)

  • final (cell is highlighted green)

This can be done by right-clicking the tagged cell (or group of cells) and selecting the corresponding status under "Set status":

When the auto tag function is used ( Auto Tag Selected Cells ), all auto tagged cells are highlighted yellow. The status can be changed later manually. The same applies for extensions. 

AMANA XBRL Tagger allows users to define default status levels for manual taggings, extensions and automatic taggings. To change the default settings, go to Settings → Tagger Settings and select the status levels from the available dropdowns. 

Validate taggings

The XBRL Tagger has two types of validations:

  1. On-the-fly validations which can be executed while editing the document

          

        2. Report Generation validation which are automatically executed when creating a result document

          
         

Below is an overview of the different validations that you might encounter.

On-the-fly validations

Report Entity Identifier: LEI missing

image2020-2-20_17-58-44.png

A valid ESEF document needs the proper LEI of the filer: www.gleif.org

Warning for test,

Error for production!

No Table Element mapped

image2019-1-15_16-2-26.png

Every table with mappings needs a table element tagged.

Error

Cell status „in edit“ or „review pending“

image2020-2-21_8-48-39.png

Workflow only: Not all cells are in the final status.

Warning

Cell has no mapping

A cell in a table with table tag has no mapping. All cells in the PFS need to be tagged!

Warning for test,

Error for production!

Cell not part of calculation relationship

All tagged cells in the PFS need to be part of a calculation relationship

Warning for test,

Error for production!

Duplicate mapping

image2019-9-30_11-47-52.png

Tags can only appear twice in a document if the context is different or the value is equal

Error

Extension element has no anchors

image2020-2-21_9-40-2.png

Every extension needs at least one anchor, unless it is the total of a calculation relationship

Error

The reported total does not match the calculated total

The rounded total of a calculation relationship does not equal the rounded calculated total. Does not need to be valid!

Warning

The selected format is incompatible with tag

image2020-2-21_10-27-6.png

A wrong base format has been applied, e.g. a date format for a monetary value

Error

The value is not valid for the format

The selected format cannot be applied to the value of the tag.

Error

Tagging element not found in taxonomy

The tagged element was not found in the taxonomy. Different version of the taxonomy?

Error

Line item missing

image2019-9-25_16-10-13.png

A cell has dimension members tagged, but no line item.

Error

Dimensionally invalid

Each mapping in a table has to contain the same dimensions

Error

Report Generation validations

Empty XBRL taxonomy extension created

Does the report require a taxonomy extension?

Set the correct document setting.

All other types in Report generation folder

Errors during creation of the report.

If no validation errors during on-the-fly validation: Contact AMANA

XBRL Instance Dimension Specification

Invalid output file

If no validation errors during on-the-fly validation: Contact AMANA

Filing Rules Validation

The regulators filing rules are not satisfied.

Make sure the appropriate filing rules have been selected (e.g. ESMA for ESEF). Check the rules in the filing manual of the regulator.

XBRL Instance Specification 2.1

The converted XBRL file is not valid.

Ignore warnings (e.g. calculation relationship errors).

Contact AMANA if in doubt.

XBRL Taxonomy Specification 2.1

The extension taxonomy is not valid

Contact AMANA

XBRL Instance Formula 1.0 

Rules from the taxonomy are not satisfied

Ignore warnings if possible.

Correct errors if possible.

Contact AMANA if in doubt.

Save tagging

To save the tags click on the Save button in the main Tagger window:

 

If you work with a Word file, the tags are saved directly in the Word file. Next time when you open the tagged Word file in the Tagger, the tags are loaded automatically.

If you tag the PDF or ePub file and click on "Save", the tags are saved in a separate .mapping file:

As long as this file has the same name as your pdf file and is in the same folder, the tags will be loaded automatically, when you open the pdf file in the XBRL Tagger.

Export/Import tagging (roll forward)

There are several options to copy tags from one report to the other. Typical use-cases are:

  • Replacing an tagged PDF document with a newer version, with smaller changes (typos, changes in numbers). In this case, no special functionality is required, just keep the *.pdfmapping file in the same folder and replace the PDF. All tags should be restored.
  • Copy the tagging from a report to a new one in the next year (roll-forward). The Tagger is able to restore about 95% of the taggings, by using the "Backup/Restore Mapping" functionality. This is only required for PDF or ePub documents, in case of MS Word files, if the same word file is used, all tags are remaining in the Word document itself.
  • Copy taggings from one language version of the report to another. The Tagger is able to restore about 95% of the tags, if the document and table structure is not very different and by using the "Backup/Restore Mapping" functionality.
  • Copy taggings from one document format to another, e.g. from MS Word to PDF. This is possible on a per-table basis, using the clipboard manager.

In the following chapters a more detailed description of the functionality is provided.

Backup/Restore Mapping

After the report is tagged, you can save the tags in a separate file using the "Backup Mapping" option under "Document":

The tags are saved in a separate .ixbak file on your PC:

To restore the tags from the previous year, open the "clean" file in the Tagger and go to "Document" → "Restore Mapping":

Select the saved locally .ixbak file and click on "Open":

Please be aware that the restore process will be successful only if the document structure does not change drastically: the tables stay almost the same (values may change of course and if a new row is added, this also should be OK) and are displayed on the same pages of the file.

The tags are displayed in the new file:

If some tags cannot be restored, they are copied to the Clipboard Manager and can be assigned manually.

Clipboard Manager

If you want to copy the tags from e.g. Word to a PDF file or some of the tags do not get restored automatically when using the Backup/restore option, please use the Clipboard Manager.

If you want to copy the tags from a Word file to a PDF file:

  • Copy the tags in the tagged tables (you can select the whole table and press Ctrl+C). Do it table by table until everything is copied to the Clipboard Manager:

  • Save the clipboard file on your PC:

  • Open the PDF file in the Tagger
  • Select the table area and set the table tag:

  • Open the Clipoboard Manager and load the .tcf file:

  • Click on "Tag whole table" to copy all tags to the selected table. Confirm and proceed in the same way with other tables in your PDF file.

Replace the File

This option can be used if the tagging was performed in a PDF file, which needs some minor adjustments. 

If there are some minor changes to the PDF file and the tags need to be copied from the old tagged PDF to the new adjusted PDF file, just replace the old file with the new one. Please make sure that the name of the new file is the same as the name of the .mapping file (except ".mapping") and that both the new PDF and the .mapping file are in the same folder. Remove the old PDF.

Tagging of abstract hierarchies

Besides the annual report that can be looked at in a browser with ESEF every filer also creates its own taxonomy, complete with a presentation linkbase that should mirror the structure of the report and can be visualized with XBRL tools. 

In Tagger 1.5 users already had the possibility to tag abstract items to existing tags in order to create a structure like the one below for the statement of financial position:


This structure was limited to one level below the placeholder item. In Tagger version 1.6 it is possible to tag the complete structure. 

To achieve this, drag and drop the desired abstract to the range of cells you want to group:


In the dialog, click YES if you want to mirror the hierarchy from ESMA's presentation linkbase, or "Only Abstract" to create a structure as in Tagger v1.5:

The resulting presentation linkbase visualization from the same report will now look like this:

Parentheticals / Values in footnotes

Facts that belong to a table but are physically not part of it can either be tagged as footnotes or as parentheticals, meaning additional information attached to the table. This information also has to be disclosed. 

From Tagger 1.6 this can be achieved by simply marking the text containing in the Preview window and dragging and dropping the desired XBRL element onto the marked up text, as seen below:


In a second step, this element also has to be anchored to the table it belongs to. This can be achieved by simply  dragging and dropping the table tag onto the item: 


The resulting presentation linkbase for the example above will look like this:

Merge iXBRL documents

Version 1.5 of the Tagger introduces the possiblity to merge multiple documents of the iXBRL format into one, e.g. if:
  • Multiple users work on subsets of the original document
  • Only the PFS are tagged in a separate document and the remaining document is just attached
  • Several source documents have to be used, even if they have different filetypes


With the new feature it is possible to:

  • Merge documents from different source file types
  • Preserve the styles of the original documents, even if they differ a lot
  • Merge the taxonomies, e.g. if different documents only have subsets of the target taxonomy extension


Information


It is not possible to merge documents that have different extensions or base taxonomies.

To merge documents, follow these steps:

  1. Create iXBRL of all files that should be merged:


  2. Select the merging dialog:


2. Click on the Add button and select the documents of type .xhtml (generated in step 1) that should be merged:


3. Open the generated .xhtml file IN the output folder. The extension taxonomy MUST be in the folder structure the Tagger creates:

4. Click on Merge and Validate XBRL. For example, the result could look like this:

Document validation

The XBRL Tagger has two types of validations:

  1. On-the-fly validations which can be executed while editing the document

          

        2. Report Generation validation which are automatically executed when creating a result document

          
         

Below is an overview of the different validations that you might encounter.

On-the-fly validations

Report Entity Identifier: LEI missing

image2020-2-20_17-58-44.png

A valid ESEF document needs the proper LEI of the filer: www.gleif.org

Warning for test,

Error for production!

No Table Element mapped

image2019-1-15_16-2-26.png

Every table with mappings needs a table element tagged.

Error

Cell status „in edit“ or „review pending“

image2020-2-21_8-48-39.png

Workflow only: Not all cells are in the final status.

Warning

Cell has no mapping

A cell in a table with table tag has no mapping. All cells in the PFS need to be tagged!

Warning for test,

Error for production!

Cell not part of calculation relationship

All tagged cells in the PFS need to be part of a calculation relationship

Warning for test,

Error for production!

Duplicate mapping

image2019-9-30_11-47-52.png

Tags can only appear twice in a document if the context is different or the value is equal

Error

Extension element has no anchors

image2020-2-21_9-40-2.png

Every extension needs at least one anchor, unless it is the total of a calculation relationship

Error

The reported total does not match the calculated total

The rounded total of a calculation relationship does not equal the rounded calculated total. Does not need to be valid!

Warning

The selected format is incompatible with tag

image2020-2-21_10-27-6.png

A wrong base format has been applied, e.g. a date format for a monetary value

Error

The value is not valid for the format

The selected format cannot be applied to the value of the tag.

Error

Tagging element not found in taxonomy

The tagged element was not found in the taxonomy. Different version of the taxonomy?

Error

Line item missing

image2019-9-25_16-10-13.png

A cell has dimension members tagged, but no line item.

Error

Dimensionally invalid

Each mapping in a table has to contain the same dimensions

Error

Duplicate Label

A duplicate label warning or error is displayed, items with the same value are tagged to the same item, but with different names (labels). For instance, "ifrs-full:Equity" might be tagged in the balance sheet as "Total Equity", as well as in the Statement of changes in Equity with the label "Equity at 01.01.2019" and "Equity at 31.12.2019". In this case, three different labels are provided for the same tag. In order to differentiate the meaning of the different labels, its required to set its so called label role. The most common label roles are (samples in brakets):

  • Standard label (Equity)
  • Total label (Total Equity)
  • Period start / Period end label (Equity at beginning/ending of period).
  • Verbose label (Equity, as determined by nature).

It is important to align all labels used across the report for all values, that are tagged to the same element. Only one label per role is allowed. This also usually means to remove date references from the period start  and end label, "Equity at the end of period" instead of "Equity at 31.12.2019", because two period end labels (31.12.2019 and 31.12.2020 ) are not possible.

Error

Report Generation validations

Empty XBRL taxonomy extension created

Does the report require a taxonomy extension?

Set the correct document setting.

All other types in Report generation folder

Errors during creation of the report.

If no validation errors during on-the-fly validation: Contact AMANA

XBRL Instance Dimension Specification

Invalid output file

If no validation errors during on-the-fly validation: Contact AMANA

Filing Rules Validation

The regulators filing rules are not satisfied.

Make sure the appropriate filing rules have been selected (e.g. ESMA for ESEF). Check the rules in the filing manual of the regulator.

XBRL Instance Specification 2.1

The converted XBRL file is not valid.

Ignore warnings (e.g. calculation relationship errors).

Contact AMANA if in doubt.

XBRL Taxonomy Specification 2.1

The extension taxonomy is not valid

Contact AMANA

XBRL Instance Formula 1.0 

Rules from the taxonomy are not satisfied

Ignore warnings if possible.

Correct errors if possible.

Contact AMANA if in doubt.


Clipboard Manager

With the Clipboard Manager, we are introducing a powerful new tool which can be used to solve a multitude of tasks:
  • Cut, copy and paste of existing tags (including undo) using the keyboard shortcuts like Ctrl+c and Ctrl+v
  • Backup and reuse tags from other documents, especially extensions
  • Reassign backed up mappings that could not be restored
  • Restore mappings from another document type


To get started, simply open the Clipboard Manager:



All items that have been added to the clipboard so far, for example by using Ctrl+c, are listed here:

Restore tags

To restore tags from the clipboard, simply select the cell to restore the tag to and double click the tag in the clipbord.


If you want to restore a whole table or a group of cells, select all the cells you want to tag like in picture below and click on "Tag whole table" the respective group in the clipboard:

Click Yes to confirm and all the cells will be tagged with only one click.


Notice that groups can only be restored on selections of the same size. E.g. it is not possible to select four cells, copy the taggings with Ctrl+C and paste it onto a selection of six cells.

Remove tags

To remove one or more selected tags from the list, click on the Remove selected icon:

To remove all tags, click on the Remove all button right next to it.

Save tags

To save the current clipboard state to an tagger clipboard file (*.tcf), use the save button:

Use external files

With a click on Load existing mapping file, tags can also be loaded from external sources:


The sources are:

  • Files that have tags (.epub, .pdf, .word, .html)
  • Backed up tags (.etm, .ixbak)
  • Saved tagger clipboard files (.tcf)

This enables the Tagger to reuse tags already created in different documents, which comes in handy if want to reuse basic extensions. Simply create a base report or add all extensions to the clipboard and save the state to an external file. This is functionality also allows to restore tags from other formats (for example .word to .epub).

You can also filter the list by taxonomy extension elements:

Unresolved Mappings:

If there are unresolved mappings because the structure of the report changed too much, they can now be imported into the Clipboard Manager:


From there you can restore or delete them:

iXBRL Report generation

Save a Tagging State

The current state of tagged values and texts can be saved as additional data to the file. All settings, the selected taxonomy, tags and metadata will be part of the file. It is possible to edit the document after saving tagging information. If a document is loaded again into the application, all data will be restored. The tool also allows users to add lines and rows to already tagged tables. The tags remember the column and row name if provided and use this information to restore the mappings to the correct cells.

To save the current state to a document, click on File → Save File or click on the "Save Document" button.

Generate Inline XBRL File

Before creating the report, it is necessary to perform a validation check and make sure that the file contains no critical errors.

To do so, click on the "Validation" button:

After that click on the "Status" button in the lower left corner to view validation results. Correct errors if any.


To create a valid InlineXBRL file with all tagged data, click on XBRL → Generate iXBRL or the following button:

The following window opens:

Select the required settings and click on "Generate and Validate XBRL".

If you get the following error message, click on the "Status" button in the bottom left corner of the Tagger.

     

Correct all errors and then generate the file again. Results will be saved in the selected folder.


iXBRL Previewer Mode

To visualise the InlineXBRL content and information, it is possible to create a preview file. Once the file is created, a script allows the browser to display and highlight the XBRL information stored in the file. The preview file is not valid InlineXBRL and should not be forwarded to supervising authorities. To generate a preview, select the iXBRL Previewer Mode under Settings → iXBRL Previewer Mode. 

An additional .xhtml file will be displayed in the folder containing result documents. It allows you to preview the created report:

If you select "Light", a simple version of the preview will be generated. Here you can highlight all tags and see the basic information:

The "Full" version contains more details and offers additional functions:

Sign Logic

Using the option "Sign Logic", it is possible to adjust the sign of certain elements. This can be necessary if the report's sign logic differs from the regulator's requirements. E.g. in the report all credit positions have a negative sign, however the regulator expects that those values are reported with a positive sign. The following sign logic options can be set:

  • None: No special sign logic is applied.
  • Ignore mapping settings: It is also possible to define a sign logic for a single cell (for more information about this feature, see section Sign Logic in chapter Document Tagging). If those mapping settings should not be applied, you can select this option.
  • Reverse sign of debit position: Reverses the sign of all figures, whose tagged element has a debit balance.
  • Reverse sign of credit position: Reverses the sign of all figures, whose tagged element has a credit balance.
  • Report all values positive: All figures will be reported positive.

If a cell has a tagging with the assigned sign logic "As Reported", the settings mentioned above will not affect this cell.

Save Mapping Report

The "Mapping Report" fetches all tagged data and information from the document and creates an Excel file which lists detailed information for each mapping. This can be used to validate the tagged items.

To generate the Mapping report, click on Document → Mapping Report.


Backup and Restore Mapping

If a document needs to be restored, e.g. from a third-party system like SmartNotes, all created tags are no longer a part of that document. To preserve existing tags and information the Tagger allows to create an external backup file (.ixbak) which saves all the information separately from the file.

To create an external backup file, click on Document → Backup Mapping.

After loading the new document, information from the backup file can be restored to the new document by selecting the previously saved file. Please bear in mind that major changes in a document may not allow the Tagger to restore all information from the backup file.

To restore data from an external backup file, click on Document → Restore Mapping.


It is possible to select between the following cell restore modes if you need to restore the mapping:
  1. Row/Column Index and Name - if the structure and the language of the document generally stay the same.
  2. Row/Column Index - if e.g. the language changes, while the structure stays the same.
  3. Row/Column Name - if the structure changes, e.g. there are a lot of new rows in the table, while the names of the old rows stay the same.



Tagger Settings



Default Status for..: 
Sets the default status the Tagger will set a mapping to after executing the action.

Header/Footer Word rendering: 
If set to "showed" headers and footers of Word documents will also be displayed in the transformed XHTML output.

ePub XHTML output font-strech: 
If no font file is present in the cache for fonts used in epub files this selects the method to make the font extracted from the file more readable, meaning narrowing the width between characters.

GPU acceleration:
Disables or enables GPU acceleration in the built-in web browser for the preview. When there are side effects during hi-dpi monitor use this setting can mitigate the issues.

Zoom converted PDF:
Zoom ratio of the PDF document during HTML conversion

PDF output font format:
The output format of embedded fonts in the converted PDF document.

PDF unicode CMaps handling:
How to handle ToUnicode CMaps in the fonts embedded to the source PDF. A ToUnicode map may be provided for each font in PDF which indicates the 'meaning' of the characters. However often there is better "ToUnicode" info and sometimes the map provided is wrong.

If this value is set to Force, the map is always applied, if provided in PDF, and characters may not render correctly in HTML if there are collisions.
If set to Ignore a customized map is used such that rendering will be correct in HTML (visually the same), but you may not get correct characters by select & copy & paste.
If set to Auto, the Tagger would try its best to balance the two methods above.

Use autohints on fonts without hint:
Use fontforge autohint on fonts without hints​ in the source PDF. For more details see https://github.com/fontforge/fontforge/wiki/How-TT-Hinting-Works​ 



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