New Features and Other Improvements

Clausion ESEF Reporting Tool 21.12 with Clausion FPM versions 20.1.1–21.11

Feature ID: FD-2072

FPM version 21.12 includes changes to Clausion ESEF Reporting Tool. The most critical change is the possibility to create the instance document with combination anchoring (extension element anchored to a narrower core taxonomy element in addition to a wider one). 

The Clausion ESEF Reporting Tool version may be used with also older Clausion FPM versions, the oldest supported FPM version being 20.1.1. Update to such an old version includes replacing the Clausion.ESEFReportingTool.AddIn.xlam file in the DR installation directory of the user's workstation with the new file. 

Clausion ESEF Reporting Tool: Additional labels, combination anchoring and abstract extension elements

Feature ID: FD-60

It is possible to define a row on the Extension sheet which has wording "/**Ref" in column A. This kind of a column is intended to be used in two cases:

  1. Define additional labels for a certain ElementName
  2. Create anchoring relationships for type "combination"

Examples for these two cases are below. It is recommended to leave all other columns empty for /**Ref rows, extension element dg:FlightEquipment is defined normally by filling in the required columns.

Example for combination anchoring:

 

ElementName

AnchoringWider

 

dg:FlightEquipment

ifrs-full:PropertyPlantAndEquipment

/**Ref

ifrs-full:ContractualCapitalCommitments

dg:FlightEquipment

/**Ref

ifrs-full:AuthorisedCapitalCommitmentsButNotContractedFor

dg:FlightEquipment

In the above example extension element dg:FlightEquipment is defined to be a combination of IFRS elements ifrs-full:ContractualCapitalCommitments and ifrs-full:AuthorisedCapitalCommitmentsButNotContractedFor. It is also a narrower in meaning and/or scope compared to ifrs-full:PropertyPlantAndEquipment.

Example for additional labels:

 

ElementName

Lang=en

Lang=fi

PreferredLabel

 

dg:FlightEquipment

Total flight equipment

Lentokalusto yhteensä

Total

/**Ref

dg:FlightEquipment

Flight equipment

Lentokalusto

Standard

/**Ref

dg:FlightEquipment

The fleet and other machinery
directly associated with aviation

Laivasto ja muut koneet, jotka
ovat suoraan yhteydessä
lentämiseen

Documentation

In the above example the extension element dg:FlightEquipment is only presented as a line with total wording, so it requires a standard label as well (to comply ESEF RTS). The reporter has additionally defined more information about the contents of the element in a documentation label.

In addition it is now widely possible to create instance without abstract extension elements as recommended by ESMA. In previous version the Clausion ESEF Reporting Tool required in some cases defining these abstract elements, and validation e.g. in Arelle gave feedback on that these SHOULD NOT be included.

Corrected Known Issues

Issue ID

Issue

Resolution

FD-2447

An empty unit list for an open breakdown cannot be reported

Previously it was not possible to create a valid instance document for entry point TOLT, if any of the tables were empty (no units to be generated to the list).

The issue has now been fixed. Validation for the selected unit has been removed and the user can save open breakdown without selecting the unit. Thereafter the XBRL instance document can be generated. The XBRL instance document can also be generated for other generate types, in which no unit is generated.

FD-1627

Clausion FPM Web Client: Save to file option not working after drill-down by rows

Previously, saving to file after row drill-down from a report sheet did not work. The issue has now been fixed, and the Save to File option after drilling down to rows from the report sheet is working fine.