Consolia XBRL Reporting

Inline XBRL Reports
European Single Electronic Format, ESEF

Regulations implementing applicable legislation

Inline XBRL Reports
European Single Electronic Format, ESEF

10 lat doświadczenia w technologii XBRL

EU REGULATIONS

Directive 2004/109/EC (Transparency) in art. 4 sec. 7

Since the 1st of January 2020 the issuers in the European Union  shall be required to provide annual reports in the European Single Electronic Format (ESEF).

According to the above provisions, European Securities and Markets Authority (ESMA) shall be responsible for regulations and publications of the standard in the area of EU.

 

POLISH REGULATIONS

Act of the 26th of January 2018 on amendment of the Act on National Court Register (KRS)

“Financial statements to be prepared in accordance with IAS are drawn up in a logical structure and format if they are to be made available in the Public Information Bulletin (BIP) on the subject website of the office serving the minister competent for the public finance” art. 10 section 1 item 1h

 

Provisions of the applicable EU regulations are binding for issuers

  1. all annual statements are to be submitted in XHTM format with the possibility of opening and viewing in a standard web browser
  2. CFS prepared in accordance with IFRS are to be tagged using the XBRL language. Statements in XHTML are to be visualized using the Inline XBRL standard
  3. The taxonomy developed by the IFRS Foundation is obligatory
  4. From the 1st of January 2020, the basic elements of the consolidated financial statements, such as: the statement of financial position, profit and loss account and total income statement, cash flow statement, statement of changes in equity, are to be tagged in detail. From the 2nd of January 2022 at the latest, additional information of the FS will be tagged collectively (in blocks).

Publication of the statements on the WSE and submission of annual statements to the National Court Register Reporting according to IAS/IFRS

 ANNUAL REPORTQUARTERLY REPORTS
Since when?FormatStructureFormat / Structure
WSEIFSsince the 1st of January 2020 main components of FS
notes since the 1st of January 2022
XHTML? / XBRL? / XBRL
CFSXHTMLInline XBRL? / XBRL
National Court Register (KRS)
IFSat any time after publication of the logic structures in BIP by MF? _ _? / XBRL_ _
CFS? _ _? / XBRL_ _

XBRL Software

Consolia XBRL Reporting is a separate program

  • Data import from Trial balance
  • Data import from Excel files
  • Data entry directly in program
  • Other data sources

Consolia XBRL Reporting

Potential for integration
with Consolia BI Consolidation
or other programs

Modules of Consolia XBRL Reporting program

XBRL Viewer & Prezenter

XBRL Mapper

Consolia
XBRL Reporting

MODULES

XBRL Edytor

XBRL Reader

XBRL Mapper

By mapping elements e.g. from Consolia (table, concept) to xbrl tags, we will be able to acquire values, i.e. get XBRL Instance. Mapping is made to individual tags (concept) and to block tags (table)

XBRL Reader

XBRL tag values are acquired for a given period based on the map Each value includes tags defining its attributes (period, currency, rounding, etc.). The XBR Instance is the result

XBRL Edytor

allows manual editing of the XBRL Instances, i.e. xbrl tag values. Values can be imported e.g. from Consolia using Value reader or can be entered manually. The value editor shall allow manual editing of individual tags for basic tables displayed in the form of a table

XBRL Viewer & Prezenter

Inline XBRL is prepared based on xbrl Instance and xbrl Taxonomy

XBRL terminology

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XBRL Taxonomy

set of requirements, contains mainly XBRL tags (keys) for the analysis by IT tools of financial statements. It consists of the following two elements: Definition of XBRL tags (keys) and Metadata, which define tags presentation method.

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Inline [XBRL]

the only document required by the Polish Financial Supervision Authority (KNF) in XHTML format, for viewing in a browser, which also contains XBRL Tags for reading with IT tools using XBRL Taxonomy Metadata. The XBRL Instance file can be achieved from this file.

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Individual element of the statements

a single table cell that can contain a numerical value mapped to an XBRL Taxonomy element.

R

The block element of the statements

complex information (table, text, single value, photo, graph, …) mapped to the XBRL Taxonomy element.

R

XBRL tag

technical name of an individual element or block element of XBRL taxonomy. XBRL tags are placed in an Inline document and based on them one can extract an XBRL instance from this document.

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XBRL or iXBRL instance

a file containing XBRL Tags and their corresponding values (numeric, block, …) and additional tagging attributes (period, rounding, currency, etc.). This is an XML file that is used for the analysis by computer programs and is not suitable for direct reading by people. An XBRL instance must always have a reference to the XBRL Taxonomy, according to which it has been prepared and according to which it can be validated and presented.

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Styling

adding styles to an Inline document in XHTML format that determines the appearance of the document (colors, fonts and their size, appearance of the table,…)

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Universal identifier

of an element in Consolia, allowing to unequivocally identify a table (both basic tables and sets), and a single cell in the basic table.

Consolia Software

Consolia XBRL Reporting

Inline XBRL Reports
European Single Electronic Format, ESEF

Consolia BI Consolidation

Full reporting service
of Capital Groups

Consolia e-Sprawozdanie

Program for electronic Financial
statements prepared in XML format

Consolia e-Kancelaria

Web program for signing the reports
and management of XML and PDF files

Customers App Trend – They trusted us

Contact

Poznań – registered office of the company

The Management Board Office of
App Trend Spółka z o. o.
ul. Poznańska 62 lok. 4, 60-853 Poznań

Tel.:+48 534 222 224

siedziba w Poznaniu

Dane rejestrowe

Sąd Rejonowy Poznań - Nowe Miasto i Wilda w Poznaniu
VIII Wydział Gospodarczy Krajowego Rejestru Sądowego
NR KRS 0000344621
NIP 779-236-92-78
REGON 301336052
Kapitał zakładowy 100.000 zł całkowicie opłacony

Bydgoszcz –
– Office II

App Trend Sp. z o.o.
ul. Sobieszewska 3/ B203-212
85-713 Bydgoszcz

Tel.: +48 883 343 715

siedziba w Bydgoszczy

App Trend Sp. z o.o.
ul. Poznańska 62 lok. 4
60-853 Poznań

Contact with us