Consolia XBRL Reporting
Inline XBRL Reports
European Single Electronic Format, ESEF
Regulations implementing applicable legislation
Inline XBRL Reports
European Single Electronic Format, ESEF
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
- all annual statements are to be submitted in XHTM format with the possibility of opening and viewing in a standard web browser
- 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
- The taxonomy developed by the IFRS Foundation is obligatory
- 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 REPORT | QUARTERLY REPORTS | ||||
|---|---|---|---|---|---|
| Since when? | Format | Structure | Format / Structure | ||
| WSE | IFS |  since the 1st of January 2020 main components of FSnotes since the 1st of January 2022 | XHTML | ? / XBRL | ? / XBRL |
| CFS | XHTML | Inline XBRL | ? / XBRL | ||
| National Court Register (KRS) | IFS | at 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
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.
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.
Individual element of the statements
a single table cell that can contain a numerical value mapped to an XBRL Taxonomy element.
The block element of the statements
complex information (table, text, single value, photo, graph, …) mapped to the XBRL Taxonomy element.
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.
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.
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,…)
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
Registration data
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
App Trend Sp. z o.o.
ul. Poznańska 62 lok. 4
60-853 Poznań
Contact with us
