ESEF
Reporting Software
ESEF Plug & Play
Miten ESMA:n uudet ohjeet vaikuttavat yhtiööni?
Vuodesta 2020 lähtien kaikkien listayhtiöiden tilinpäätökset tulee raportoida uudessa muodossa (ESEF). Keskeisintä uudessa raportointimuodossa on se, että tilinpäätökset on jatkossa laadittava XHTML-muodossa, ja konsernitilinpäätöstiedot tulee merkitä, eli tägätä, XBRL-merkeillä.
Amanan käyttäjäystävälliset ohjelmistot tukevat uutta standardia. Tarjoamme kaksi erilaista ratkaisua XBRL-raportointiin.
Amanan XBRL Tagger on erillinen plug & play ratkaisu, jonka avulla sinun ei tarvitse tehdä merkittäviä muutoksia nykyisiin menetelmiisi. Käytät XBRL Tagger näin:
- Asenna plug & play Tagger työpöydällesi (rajaton käyttäjämäärä)
- Valitse asiakirja ja avaa se Wordissa, PDF-ohjelmassa tai InDesignissa
- Merkitse, eli tägää, asiakirja ja muunna se iXBRL-tiedostoksi
Toinen tarjoamamme ohjelmisto on SmartNotes, joka on hieman monimutkaisempi ’Disclosure Management’-ratkaisu. Se edistää tilinpäätösten lisäksi myös kaikkien muiden tekstipainotteisten raporttien automatisointia.
Kummassakin ratkaisussamme konsernitilinpäätöksen tilit merkitään automaattisesti. Merkitsemisen lisäksi ohjelmistomme tuo ja päivittää luvut lähdejärjestelemästä. Lukuisat sisäiset validoinnit varmistavat, että ESEF-edellytykset täyttyvät. Samalla säästät arvokasta aikaa.
ESEF:n raportointivaatimukset
- Kaikkien listayhtiöiden on raportoitava XHTML-muodossa vuoden 2020 tilinpäätöksistä lähtien.
- IFRS-konsernitilinpäätöstiedot on raportoitava iXBRL-muodossa.
- Päälaskelmat tulee merkitä vuodesta 2020 lähtien.
- Liitetiedot tulee merkitä block-tasolla vuodesta 2022 lähtien.
- Yhtiökohtaiset tiedot/tilit tulee raportoida taksonomiaan tehtävän laajennuksen avulla.
- Ankkurointi: Taksonomiaan saa tehdä laajennuksen, mikäli ESEF-taksonomiasta ei löydy tarkoituksenmukaista IFRS-muuttujaa. ”Yhtiökohtainen merkintä” on kuitenkin ankkuroitava IFRS-taksonomiaan.
XBRL tagger –
ESEF plug & play ilman käyttöönottoprojektia
generate (i)XBRL reports from Word, Excel, PDF and InDesign with the XBRL tagger
Helppokäyttöisen XBRL-serifioidun ohjelmistomme avulla luot ESEF:n vaatimukset täyttäviä raportteja alta aikayksikön. Voit aloittaa tilinpäätöksesi merkitsemisen välittömästi. Erillinen XBRL Taggerimme tunnistaa automaattisesti tiedoston tiedostomuodon, ja se käsittelee kaikki taksonomiat. Voit helposti kartoittaa IFRS-taksonomian muuttujat vastaaviin lukuihin/tileihin tilinpäätöksessä.
Ohjelmistolla voi muuntaa Word-, PDF-, HTML- ja In-Design-asiakirjoja, jonka ansiosta se on nopea- ja helppokäyttöinen. Kun kartoitus on tehty, merkinnät voidaan tallentaa seuraavan vuoden ESEF-raporttia varten.
XBRL Tagger on myös saatavilla Disclosure Management-työkalussamme SmartNotesissa, johon XBRL Tagger on integroitu. SmartNotes mahdollistaa XBRL-merkitsemisen lisäksi täydellisen päästä päähän-prosessin, jossa konsolidointijärjestelmästä tuodusta datasta luodaan hienosti muotoiltu tulostusvalmis raportti. Lue lisää täältä.
- Erillinen ratkaisu
- PDF / Word / InDesign-merkitseminen
- Plug & Play
- Kaikki taksonomiat ja kielet
- Automatisoitu merkitseminen ja kartoittaminen tekoälyn avulla
- Tulostusvalmis asiakirja
Disclosure Management SmartNotes
ESEF-raportointi päästä päähän-prosessina
Disclosure Management-ratkaisumme parantaa tilinpäätös- ja iXBRL-raportointisi tehokkuutta, jonka ansiosta säästät arvokasta aikaa. Ratkaisumme varmistaa myös, että raporttisi täyttävät ESEF-vaatimukset. Koska XBRL tagger on integroitu SmartNote siin, se on saatavilla ns. ”built-in”-versiona. XBRL-merkitsemisen lisäksi SmartNotes mahdollistaa tilinpäätöksen käsittelyn kaikissa työn vaiheissa, aina datan tuonnista esijärjestelmästä lopulliseen ulkomuotoon saakka.
Raportointiohjelmistomme tarjoaa monia muitakin ominaisuuksia työsi helpottamiseksi. Esimerkiksi tuontidatan päivityksen yhteydessä ohjelmisto päivittää automaattisesti kaikki ne kohdat tilinpäätöksessä, joihin uusi muuttunut data vaikuttaa, kaikissa kieliversioissa. Siten vältyt ylimääräiseltä manuaaliselta työltä, jonka pienikin muutos saattaisi muutoin vaatia.
Integroidulla ratkaisullamme, johon sisältyy täydellinen jäljitysketju, tarjoamme sinulle turvaa tilinpäätösprosessiin. Ratkaisumme on lisäksi muokattavissa yksilöllisten tarpeidesi mukaisesti. Kaikki tuontidata, merkinnät ja tekstit voidaan tallentaa seuraavaa raporttia varten. ESEF:n lisäksi voit valita muitakin tulostemuotoja, kuten Word-, PDF-, Excel-, InDesign-, XBRL- ja iXBRL-tiedostomuodot.
AMANAn ohjelmistot ESEF-raportointia varten
Riippumatta tiedostosi tiedostomuodosta ja siitä, onko se ”built-in”- tai ”bolt-on”-versio, integroitu XBRL-sertifioitu ohjelmistomme varmistaa, että saat hyväksytyn ESEF-tilinpäätöksen iXBRL-muodossa.
Erillinen XBRL Tagger tunnistaa kaikki tiedostomuodot ja käsittelee kaikki taksonomiat; käyttöönotto- ja asennusprojektit eivät ole tarpeen. XBRL Tagger on myös integroitu Disclosure Management-ratkaisuumme, SmartNotesiin. Sen avulla käsittelet tilinpäätöksesi kokonaisvaltaisesti kaikissa prosessin vaiheissa, datan tuonnista esijärjestelmästä lopulliseen ulkomuotoon saakka.
| XBRL Tagger | SmartNotes | |
|---|---|---|
| Desktop | Client/Server | |
| Number of concurrent users working on one report | 1 | ∞ |
| XBRL Functionalities | ||
| Certified (i)XBRL processor | x | x |
| Taxonomy extensions | x | x |
| Microsoft Word tagging | x | x |
| PDF | HTML | InDesign tagging | x | |
| AI supported auto tagger | x | x |
| Webpage-Ready-Export | x | x |
| XBRL tagging roll-forward | x | x |
| Disclosure Management Functionalities | ||
| Support for multilingual reports including number formatting | x | x |
| Integrated disclosure checklist | x | x |
| Content management based on Microsoft Office | x | |
| Report roll-forward (numbers, manual adjustments, notes & comments) | x | |
| Different types of output documents (e.g. Word, Excel, PowerPoint, HTML, iXBRL, XBRL, InDesign, etc.) | x | |
| Linking & automatic update of values from data sources ( e.g. SAP, HFM, LucaNet, etc.) | x | |
| Individual workflow system | x | |
| „Layout Robot“ for the automated production of glossy and ready-to-print reports | x | |
| Detailed authorisation system and full audit trail | x |
Vertaa XBRL Taggeria ja SmartNotesia – Löydä oikea ratkaisu juuri sinun yrityksellesi
Check and validate ESEF and iXBRL reports with the AMANA XBRL Auditor
The new ESEF regulation mandates listed companies to publish their annual financial reports in iXBRL digital format. In many EU countries, the ESEF reports also have to be audited or reviewed.
The main challenge of auditing iXBRL reports is the technical validation, checking of tags selected by the report creator and the comparison of the traditional format (PDF) with the new iXBRL format. Auditing iXBRL reports requires new knowledge for auditors and can only be done with a proper certified XBRL software.
The AMANA XBRL Auditor was developed on the basis of our many years of experience from hundreds of XBRL projects with a clear focus on the review and audit of iXBRL reports according to the ESEF regulation.
The AMANA XBRL Auditor supports you by:
✓ Automizing the technical validation in accordance with the ESMA Validation rules
✓ Checks for integrity of the machine readable and human readable document
✓ Supports the documentation with checklists
✓ Version control, by comparing and tracking changes from one version to the other
✓ Client communication with comments
✓ Four eyes and review function
The generic approach allows the auditor to load any iXBRL report, no matter which tool was used to create the report. Immediately, the machine-readable dataset is validated and displayed and can be compared to the "human-readable" XHTML. The compliance check of the report as described by the ESEF Reporting Manual as well as the regulation itself can be performed and confirmed with a single click without any technical or XBRL knowledge.
This allows auditors to focus on what’s important: The checking of the actual XBRL tags and line items, anchoring and calculation link base, which requires traditional IFRS knowledge. The tagging of the main financial statements can be checked or commented on a line-by-line basis from one version to the other.
The integrated checklist allows the complete audit to be performed, commented and documented (using file attachments) by multiple users at the same time.
An automatic and intelligent change detection for new versions of the report ESEF report as well as an XHTML and iXBRL comparison allows to quickly compare changed reports of clients without having to repeat already checked items.
A comprehensive Excel report with all validation results, the taxonomy, the machine-readable data set in multiple views as well as the documented check steps and comments can be extracted.
AMANA XBRL Auditor Functionalities
- Plug & Play on-premise installer for Windows Desktop, no IT or Server required
- API available for automation purposes
- Report Loading
- Open ZIP report packages, including taxonomy extensions
- Open iXBRL/XHTML reports
- Open XBRL files
- Open any taxonomy
- Preload ESEF taxonomy
- Certified validators by XBRL International:
- Core (XBRL 2.1 & Dimensions 1.0)
- Inline XBRL 1.1
- Table Linkbase 1.0
- Extensible Enumerations 1.0 & 2.0
- Formula 1.0
- Unit Registry
- ESEF Reporting Manual and RTS Validations (ESMA Conformance Suite passed)
- Custom validation rules and check list items
- Versioning of ESEF report version sent by clients
- XBRL comparer to show differences of tagging between two reports
- Full document XHTML comparer to visualize differences in track-changes mode (similar to MS Word)
- XBRL Data View based on extension taxonomy including Presentation, Calculation & Definition
- XBRL Table View for dimensional table (Statement of Changes in Equity)
- iXBRL Viewer to show tags in the XHTML document
- Validation results displayed on fact level
- Hidden fact viewer
- Reporting entity identity check
- Audit standard (PS410) based checklist with automatic, semi-auto and manual items
- Documentation of audit checks with comments and file attachments for each check list item
- Status-based workflow for each step, including audit trail (who/when)
- 4-eyes principle confirmation by different user
- Tick & tie each and every line item / fact
- Roll-forward of checklist items and audit results, in new report versions only changed facts have to be reviewed
- Automatic change detection and checksum calculation on files
- AI supported tagging peer-group comparison (coming 2021)
- Excel export for XBRL Data View and Table view, including Presentation, Calculation and Definition linkbase
- Excel report with table views for dimensional tables
- Full audit checklist export including comments, timestamps, etc.
- Customizable Auditors opinion export to Word
- Validation result report Excel export mode (similar to MS Word)
- Calculation & Definition each check list item only changed facts have to be reviewed again
- Calculation and Definition linkbase
Webinars
Disclosure Management SmartNotes: End-to-end process to the ESEF and ESG annual report
Our Disclosure Management SmartNotes increases the efficiency in the creation of annual reports and iXBRL reports and helps you to implement the ESEF requirements. Work with SmartNotes from the first data import, through the input of corrections, to the publication of the annual report in a print-ready layout without media discontinuity. Our Disclosure Management System relieves you of the manual work steps so that you can concentrate on essential content.
Referents: Björn Bielesch and Nina Schüller
ESEF text block tagging - Lessons Learned
According to the new ESEF Regulation, the tagging scope for the preparation of ESEF annual reports ending after 01.01.2022 has been significantly increased. The full notes to the financial statements have to be tagged with text block taggings, additionally to the main financial statements, which is a new challenge for preparers and audit firms.
In our webinar, the experiences from the first year of ESEF implementation will be presented, especially regarding text block tagging. In addition to the technical requirements, we will also discuss practical examples of our intelligent software solution SmartNotes.
Referents: Paul Beckmann and Catalina Ibanez
XHTML Table Tags – How to fulfill the auditors requirement of having table tags in PDF-based documents
In some countries auditors require that tables in ESEF reports have to be marked up as XHTML table tags, meaning that that each row and column of a table that is part of a text block tagging in the attachment is explicitly tagged with an XHTML element.
For PDF based reports this is a challenge because of their print-centric layout. It would in fact require companies to base their report for example on Word and thereby lose critical layout capabilities.
AMANA did however, find a solution to this challenge which enables you to keep working with PDF files as a source for your ESEF report while at the same time fulfilling the auditors requirements about XHTML table tags.
In our webinar, we will talk in more detail about this requirement and show you how you can use the XBRL Tagger to create a report that both looks the way you want and still satisfies your auditor.
Referents: Janis Steinmann
ESG Reporting with AMANA: Automated Data Flow and integrated XBRL Tagging
The current European Sustainability Reporting Standard (ESRS) exposure draft, as published by EFRAG defines 178 sector-agnostic disclosure requirements, sector specific disclosure requirements are not yet defined. Those disclosure requirements describe hundreds of single data points and narrative disclosures that must be reported in a human-readable report, as well as in a digital and machine-readable format.
It includes data points on water and energy consumption, Greenhouse Gas emissions, pollution, biodiversity as well as many social aspects like disclosures on workforce. Policies, targets, and specific action plans will have to be reported in order to see how companies are going to face the challenges of a changing world and climate change.
In our webinar, we are going to summarize the challenges regarding the actual reporting and publication process, which includes:
• How to calculate, collect and consolidate the required data points by using solutions from AMANA partners.
• Using disclosure management software to be able to work collaboratively on the sustainability statements.
• Automate the data flow from various sources into management reports in order to eliminate manual and error-prone process as well as to optimize the last-mile reporting process.
• Options how to handle formatting and the production of glossy and ready-to-print reports in Word or InDesign as well as online reports.
• Digital tagging of sustainability and financial statements with the ESRS or ISSB XBRL taxonomy.
• Auditing and publication of the final report.
Referents: Richard Bössen and Philipp Stampfuß
How to audit the upcoming ESEF text block taggings
The ESEF regulation mandates listed companies to publish their annual financial reports in iXBRL digital format. In many EU countries, the ESEF reports also have to be audited or reviewed. The main challenge of auditing iXBRL reports is the technical validation, checking of tags selected by the report creator and the comparison of the traditional format (PDF) with the new iXBRL format. Auditing iXBRL reports requires new knowledge for auditors and can only be done with a proper certified XBRL software.
Starting from 2022, the full notes to the financial statements have to be tagged with text block taggings, additionally to the main financial statements, which is a new challenge for preparers and audit firms. Various technical and business details have to be considered as part of the assurance.
In the webinar we explain the new rule, and show how the XBRL Auditor can used to face the challenge, and which new features have been implemented in the version 1.2 to facilitate the textblock tagging assurance.
The AMANA XBRL Auditor was developed on the basis of our many years of experience from hundreds of XBRL projects with a clear focus on the review and audit of iXBRL reports according to the ESEF regulation. Moreover, our software is already successfully used by numerous audit firms including Big Four firms .In our webinar, we will show you the features and benefits of the XBRL Auditor when auditing ESEF reports, as well as our experiences from the first year of ESEF.
Referents: Richard Bössen and Nina Schüller
Kontakta
- AMANA consulting GmbH
- T +49 201 94622 800
- info@amana.de
- Sebastian Sedeki
- T +46 765 26 26 79
- sebastian.sedeki@addedo.com
- addedo.com
- Minna Riihimäki
- T +358 40 532 2104
- minna.riihimaki@greenstep.fi
- greenstep.fi
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