Disclosure Management - SAP...SAP.DM.XBRL.MappingInline.PreviewWeb.Plugin.dll Note: on SMP the...

Disclosure Management

iXBRL for ESEF

DISCLOSURE MANAGEMENT – IXBRL FOR ESEF (V1.0)

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TABLE OF CONTENT

Introduction ................................................................................................................................................ 3Setup .......................................................................................................................................................... 4Components ................................................................................................................................................ 4Plugins ........................................................................................................................................................ 4Report types ................................................................................................................................................ 6Taxonomies ................................................................................................................................................. 9Instance document......................................................................................................................................14Operational documents ...............................................................................................................................18Operational Process .................................................................................................................................19Mapping in Excel ........................................................................................................................................19Mapping in Word .........................................................................................................................................26Generating the iXBRL instance ...................................................................................................................31View the files ..............................................................................................................................................34Useful Resources and KBAs ....................................................................................................................36


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Introduction

Since Stack 1400 (https://blogs.sap.com/2019/03/27/dm-stack-1400-available/ ) the Disclosure Managementapplication supports the creation of iXBRL instances for the ESMA regulator.

This European Single Electronic Format (ESEF) will require all public companies across Europe to submittheir Annual Financial Reports digitally as Inline XBRL documents and in accordance with the IFRSstandards

For more information, see https://www.xbrl.org/news/esef-becomes-european-law/

This document will outline the setup of ESEF in SAP Disclosure Management.


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Setup

ComponentsFor iXBRL, there are 2 additional components needed (besides the usual server and client

- XBRL mapper- Task Engine

Plugins

For ESEF iXBRL reporting, there are 2 plugins required, which can be downloaded from the SAP SoftwareCenter

SAP.DM.XBRL.MappingInlineCreate.Plugin.dllSAP.DM.XBRL.MappingInline.PreviewWeb.Plugin.dll

Note: on SMP the inline creation plugin is named “UK HMRC IXBRL CREAT. PLG 10.1”

After uploading, you should have these two entries in the plugin setup.


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Report types

Besides the ‘normal’ report types (for Excel data cache, and Word documents), you need two specific reporttypes:- Taxonomies- iXBRL Instance

For the taxonomy, create a report type with Report Category set to “XBRL Taxonomy” and Standard outputformat = “None”

The chapter content needs to be set to “XBRL (zip)” and there is no Output format needed.


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For the iXBRL instance, create a report type with Report Category set to “XBRL - Mapping inline - Create”and Standard output format = “XBRL”

The Chapter Content is left blank, and the “output format” needs to be set as follows (note: if the plugins are


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not registered, these options will not appear)


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Taxonomies

Disclosure Management will require both the ESMA ESEF taxonomy files (referred to as “base”) andthe customer specific extension files (the “extended” taxonomy) to be uploaded in the systemDo not download the base directly from the ESMA site (e.g. https://www.esma.europa.eu/document/esma-esef-taxonomy-2017 ) as this file is (for DM) incomplete and also does not have the required structure.

You can download the base from this note: 2827882 - How to get ESEF taxonomy files

For creation and maintenance of the extended taxonomy, SAP recommend using the Fujitsu XWand tool(http://www.fujitsu.com/global/products/software/middleware/applicationinfrastructure/interstage/solutions/xbrl/ ).Note: this tool is also available on SMP

First, create a report in the appropriate period with the report type created in previous section.

Second, create two chapters in this report (commonly named, base and extension), both of Content Type =“XBRL Taxonomy”


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You should end up with something like this:


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On the base, go to the “Upload” tab, select the Base Taxonomy.zip file and upload it (click “Add document”)NOTE: set the Taxonomy Type to “Base Taxonomy”

After uploading you should see this message:

On the extended chapter, select the “Upload” tabSelect the extended zip file and set the Taxonomy Type = ‘Extended Taxonomy”

An extended taxonomy needs to be linked to a base-taxonomy (the chapter just created)In the dialog box, select the corresponding base period/report/chapter


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Note: the zip file should contain:- Schema file (.xsd)- Label Linkbase (<name_space>-date_lab.xml)- Reference Linkbase (<name_space>-date _ref.xml) - Optional- Calculation Linkbase (<name_space>-date _cal.xml)- Definition Linkbase (<name_space>-date_def.xml)- Presentation Linkbase (<name_space>-date_pre.xml)

(see https://en.wikipedia.org/wiki/XBRL#XBRL_Taxonomy on explanation of these)


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After clicking ‘add’ the file will be uploaded

On the extended chapter, go to the “Taxonomy Entry Points”After the initial upload, the Status will be “New”


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Select the entry point and click “Import Entry Point”

Instance document

The instance document will form the basis of the iXBRL file (.html) that will be submitted to the regulator.First, create a report with the ‘report type’ that was defined in the first section

If you open this report, it will already have the chapters created. These are pre-defined and no manualchapters need to be added.


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For the report and each chapter, some settings need to be defined.

Note: see https://www.sec.gov/structureddata/xbrl-glossary for some commonly used terminology.

1. Main report, tab “Configuration”

Specify the Dimension Container (use “Segment”) and the encoding needs to be set to UTF-8The document name will be the name of the iXBRL instance file that DM will generate – an often-usednaming convention is <company>-<date>

2. Chapter XBRL Units, tab “XBRL Units”Here you define the units that will be reported in the iXBRL instance


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Note: most units are pre-defined, see http://www.xbrl.org/utr/2013-05-17/utr.xmlIn DM, you would define a pre-defined code as follows (e.g. USD, EUR)

You can create your own units.

3. Chapter XBRL Contexts, tab “XBRL Contexts”Contexts define the entity, e.g., company or individual, to which the fact applies, the period the factis relevant etc.A typical setup of a duration (e.g. CY, CYQTR etc.)

Note: setting the URI code to http://standards.iso.org/iso/17442 is a common best practice

4. Chapter XBRL Taxonomy, tab “XBRL Taxonomy”In here, you link the Instance document to the taxonomy you want to use. Select the period, report, andtaxonomy chapter (note: these were defined in previous chapter)

Click on “save” so that the status is set as “Imported”


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5. Chapter XBRL Footnotes, tab “XBRL Footnotes”This is not applicable for iXBRL


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Operational documents

In the report settings of the operational documents (e.g. Annual report, Quarterly report, data cache etc.) youneed to link these to the correct iXBRL instance document.With this, any mapping made in these documents will be included in the iXBRL instance.

For example, in the Excel (data cache)

For example, in the Word report(s)


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Operational ProcessOnce all components have been installed and configured, the operational part can start. The goal is to tagthe data and then generate the “instance document”For more information on the XBRL Mapper, please also check section “4.10.7 Using the SAP DisclosureManagement XBRL Mapper” of the SAP Disclosure Management User GuideThe instance document that DM generates will include all the tagged data as ‘facts’ and references thetaxonomy that has been defined.

Note: all examples and screenshots come from SAP’s 2017 annual report, see:

https://www.sap.com/docs/download/investors/2017/sap-2017-integrated-report.pdf

Mapping in Excel

Each Excel report that is linked to the XBRL instance can be opened and used by the XBRL mapperStart by checking out the chapter/report (via Edit)

Start the SAP XBRL Mapper


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On the left, all the concepts in the taxonomy are listed (note: it is best practice to start the concepts with theLevel number). Expand the concept tree to see the individual concept. Place the cursor in the cell thatrepresents the value of the fact and tick the concept. The cell will turn “yellow”


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Note: make sure the highlighting is enabled

Next, go to the “Context” tab in the Mapper and select the appropriate context.Note: the contexts that are shown are the ones defined on the iXBRL instance document.

Note that the XBRL Mapper checks “period” in both Taxonomy and Defined context.Therefore, if the context is ‘duration’ in the taxonomy….


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…only contexts with ‘duration’ can be selected in the tool.

The 3rd step is the “unit” (again, pre-defined in the iXBRL instance document)Once the unit has been selected, the cell will turn ‘green’, indicating that the fact is complete.


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The 4th tab are the dimensions.Dimensions provide a way to express complex or multidimensional relationships in disclosures. They allowyou to further describe reported information by associating the information with more than one characteristic.Dimensions are comprised of Tables, Axis, Domains, Members and Line ItemsIt depends on the taxonomy whether a concept has been defined with dimensions or without.

The DM XBRL mapper is aware of this and will show the dimension values only if they are present.


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Once all parts are defined, the tab “mapping overview” shows all the selected items (the Reference is thesheet/cell number in Excel)


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Note: you can remove mappings (or individual context, concept etc.) by de-selecting the tick box, or use theoptions below in the ribbon

Once the tagging is complete, please use the “apply changes” of the DM client, to check the chapter back in.

Final remark: technically, the mappings are stored on a sheet called “DM_Variables”See: 2397126 - DM - How to show DM_Variables sheet for more details.


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Mapping in Word

In Word, you would add the mapping of notes – the concepts for these are text blocks that will appear astags in the iXBRL instance. You can also map the DEI information directly in Word.

When you open a Word chapter which contains data-linked tables (or formula fields) that have been taggedin Excel, you will see these tags in Word as well

The tags show as brackets [ ] around the tagged values.

If tagging changes in Excel, you simply need to run a ‘content refresh’ to see the updated information inWord.

If you start the XBRL mapper, you will see all the information as you do in Excel (and cells will be highlightedif that option is set)

The actual tagging of text in Word is similar to ExcelFirst, you need to select the text you want to tag – simply by selecting it with your cursor…


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Then, tick the concept

Note: the tagged text will appear ‘green’ instantly – there is no 2 step (yellow/green) approach in Wordtagging.

If you tag text 2x (or multiple), the color changes (the colors show the ‘nesting’). Note: that it is best practiceto tag level-up (i.e. start at the lowest)The colors used are green/blue/purple/grey


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After this, you add the context.

Note : you will rarely add a unit, as you are tagging text blocks (notes), not individual numbers.

Technically, the tagged text is stored as a “bookmark” (starting with DM_Map*)


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Once complete, don’t forget to apply the changes.

If all tagging is done, you must create the report at the top level, as this will be the report that will beconverted to iXBRL (html)

In this example, the annual report consists of several chapters.


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The Consolidated Financial Statement contains the tagged Excel tables (data-links to the Cache) and theNotes contains the Word tags.

Create the report at top level


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Generating the iXBRL instance

The final step is generating the iXBRL instanceIn the iXBRL instance report, select the option “create”

The option to generate the “preview file” is optional, but it is recommended to tick this, so that checking theiXBRL file is easier.

You should get this message. Note: the instance is created by the Task Engine, so this component needs tobe running

Once the task completes, you should see this message


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In the instance, go to the revisions tab


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View the files

You can view the generated file, with any HTML editor, or simply Notepad

You will see the various tags and all created facts

However, it is far easier to view the generated preview file with a browser that has an iXBRL pluginWith this, each tagged fact can be clicked on, and the details will show.

Examples of Chrome and IE


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Useful Resources and KBAs

SAP Disclosure Management User Guide

2216987 - After roll-forward, import of entry points in extended taxonomy fails

2274705 - DM - XBRL import entry point errors

2820522 - Message "Error while import of taxonomy. No labels available"

2825506 - Unable to download XBRL Instance revision

2779653 - XBRL Mapper does not load taxonomy

2305886 - Error when starting XBRL mapper

2452614 - No data when generating XBRL instance

2827882 - How to get ESEF taxonomy files

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