Inline XBRL and Reference File Download Link
https://eu2.contabostorage.com/00f3241116844f24b628f46d81abb929:st1/folder7/7248/1656286082_esma32_60_680_esef_conformance_suite_2020_11_30_-_Standar_Format.xlsx
2026-05-30 22:00:21 - Admin
<style> body { font-family: Arial, Helvetica, sans-serif; line-height: 1.6; margin: 0; padding: 0 15px; background-color: #f9f9f9; color: #333; } header { background-color: #004c97; color: #fff; padding: 20px 0; text-align: center; } h1, h2, h3 { margin-top: 1.2em; color: #004c97; } p { margin: 0.8em 0; } a { color: #0066cc; text-decoration: none; } a:hover { text-decoration: underline; } .content { max-width: 800px; margin: auto; background-color: #fff; padding: 20px; box-shadow: 0 2px 5px rgba(0,0,0,0.1); } ul { margin: 0.5em 0 0.5em 1.5em; } code { background:#eef; padding:2px 4px; font-family:monospace; } .example { background:#f0f8ff; border-left:4px solid #004c97; padding:10px; margin:1em 0; overflow-x:auto; } </style><header> <h1>Inline XBRL A Practical Overview</h1></header><div class="content"> <section> <h2>What Is Inline XBRL?</h2> <p>Inline XBRL (iXBRL) combines the humanreadable format of a regular HTML document with the machinereadable XBRL data tags embedded directly in the page. In other words, a single file can be opened in a browser to view a nicely formatted report, while the same file can be parsed by software to extract structured financial data.</p> </section> <section> <h2>Why It Matters</h2> <p>Traditional XBRL required two separate files: an XBRL instance (the data) and a separate document for presentation (usually PDF or HTML). This dualfile approach created extra work for preparers, regulators, and users. iXBRL eliminates the duplication by delivering both views together, leading to:</p> <ul> <li>Reduced filing costs.</li> <li>Faster regulatory review.</li> <li>Improved data quality the numbers displayed to humans are the same numbers read by machines.</li> <li>Better accessibility for investors, analysts, and the public.</li> </ul> </section> <section> <h2>Key Technical Concepts</h2> <h3>Tagging</h3> <p>Each financial fact is wrapped in an HTML element that carries an <code>ix:*</code> attribute set, for example:</p> <div class="example"><code><span ix:nonNumeric="true" ix:taxonomy="http://taxonomies.example.com/2024" ix:concept="us-gaap:Revenue">$12,345,000</span></code></div> <h3>Taxonomies</h3> <p>Taxonomies define the semantics of every concept (e.g., <code>us-gaap:Revenue</code>). iXBRL uses the same taxonomy files that classic XBRL uses, allowing regulators to reuse validation rules.</p> <h3>Contexts and Units</h3> <p>Contexts (period, entity, segment) and units (currency, shares) are expressed once per report and referenced by the facts. In iXBRL they appear as hidden <code>script</code> blocks or <code>ix:header</code> elements.</p> <h3>Validation</h3> <p>When a regulator receives an iXBRL filing, validation tools parse the embedded tags, apply taxonomy rules, and check for consistency. Errors are reported just as they would be for a traditional XBRL instance.</p> </section> <section> <h2>Regulatory Adoption</h2> <p>Since 2015, many jurisdictions have mandated iXBRL for public company filings. Notable examples include:</p> <ul> <li>United Kingdom Companies House requires iXBRL for annual accounts.</li> <li>European Union ESMA encourages iXBRL for listed companies.</li> <li>United States The SEC allows iXBRL as an alternative to the traditional EDGAR filing format.</li> </ul> <p>Adoption continues to grow as software vendors add iXBRL export capabilities to their reporting suites.</p> </section> <section> <h2>Preparing an iXBRL Report</h2> <ol> <li><strong>Gather Financial Data</strong> Use the accounting system to obtain numbers in a structured format (Excel, CSV, database).</li> <li><strong>Map to Taxonomy Concepts</strong> Align each line item with the appropriate XBRL concept (e.g., Revenue, Cost of Goods Sold).</li> <li><strong>Define Contexts</strong> Create periods (FY 2024, Q1 2024) and entity identifiers (LEI, reporting entity). </li> <li><strong>Generate HTML</strong> Lay out tables, narrative sections, and charts as you would for any web report.</li> <li><strong>Insert iXBRL Tags</strong> Use a tagging engine or software addon to embed the <code>ix:</code> attributes into the HTML elements that display the numbers.</li> <li><strong>Validate</strong> Run an iXBRL validator (e.g., Arelle, CoreFiling) to ensure tags are correct and the document conforms to the chosen taxonomy.</li> <li><strong>Submit</strong> Upload the single .html file to the regulators portal.</li> </ol> </section> <section> <h2>Benefits for Different Stakeholders</h2> <h3>Preparers</h3> <p>They no longer need to create separate XBRL instance files; the same report used for public viewing serves both purposes.</p> <h3>Regulators</h3> <p>Automated extraction of data becomes faster and less errorprone. Manual rekeying of numbers from PDFs is eliminated.</p> <h3>Investors & Analysts</h3> <p>Numbers can be copied directly from the web page into analytical models, while the surrounding narrative remains available for context.</p> <h3>Developers</h3> <p>Opensource libraries (Arelle, XBRLUS) can parse iXBRL files with standard XML parsers, making integration into financial platforms straightforward.</p> </section> <section> <h2>Common Challenges & How to Overcome Them</h2> <ul> <li><strong>Tagging Accuracy</strong> Mistagged concepts cause validation failures. Use taxonomyaware software that highlights mismatches during authoring.</li> <li><strong>Large Filings</strong> Very large reports may exceed browser memory limits. Split the filing into logical sections or use pagination with separate iXBRL files linked together.</li> <li><strong>Version Control</strong> Taxonomies are updated periodically. Keep a local copy of the version used for each filing to avoid future incompatibility.</li> <li><strong>Accessibility</strong> Ensure that the HTML layout follows WCAG guidelines so that the report is usable by screen readers as well as machines.</li> </ul> </section> <section> <h2>Future Outlook</h2> <p>iXBRL is expected to become the default filing format for most public disclosures. Emerging trends include:</p> <ul> <li><strong>Realtime Reporting</strong> Integration with continuous reporting platforms could allow companies to push updated iXBRL snippets as events unfold.</li> <li><strong>AIassisted Tagging</strong> Machinelearning models trained on historic filings can suggest tags, reducing manual effort.</li> <li><strong>Standardized Visualizations</strong> Extensions to iXBRL may embed chart metadata, enabling browsers to render interactive graphs directly from the tagged data.</li> </ul> <p>These developments will further close the gap between humanreadable narratives and machinereadable data, supporting faster, more transparent capital markets.</p> </section> <section> <h2>Getting Started Resources</h2> <ul> <li><a href="https://www.xbrl.org/inline-xbrl/">XBRL International Inline XBRL Overview</a></li> <li><a href="https://arelle.org/">Arelle Opensource iXBRL validator</a></li> <li><a href="https://www.corefiling.com/">CoreFiling Commercial iXBRL tooling</a></li> <li><a href="https://www.ifrs.org/issued-standards/list-of-standards/ifrs-taxonomy/">IFRS Taxonomy Latest version for global reporting</a></li> </ul> </section></div>