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Field test on ESEF

Field test on ESEF

As part of the process leading up to the publication of the Final Report on the RTS on ESEF, ESMA was required to assess through a field test whether the technical specifications proposed were practicable. On the basis of the lessons learnt during such field test,  ESMA refined and finalised its draft proposals on ESEF

Structure of the field tests

In the field tests, ESMA supported 25 volunteer issuers to transform their IFRS consolidated financial statements to Inline XBRL using software tools made available by volunteer software providers.

The field tests consisted of the following stages:

1.    Publication of a call for volunteer issuers and software vendors. The software vendors were requested to provide software tools adapted to the draft ESEF specifications and to the core taxonomy;

2.    Selection of participating issuers and software tools;

3.    Participating issuers mapped their IFRS consolidated financial statements to the IFRS Taxonomy; 

4.    Workshops lasting 1.5 days in which participating issuers were supported by ESMA to transform their IFRS consolidated financial statements to Inline XBRL;

5.    A survey of participating issuers on the field tests and analysis of the lessons learned.


Further information on the design, outcome and conclusions of the field tests are included in the ESMA Field Tests Report that is included in the Final Report on the RTS on ESEF as Annex IV.

Inline XBRL reports

To allow market participants to familiarise themselves with Inline XBRL, ESMA makes available a number of the Inline XBRL reports created in the field tests.

When viewing and consuming these reports, the following has to be considered:

  • Only limited effort was made to style and design the human readable XHTML presentation layer as the focus of the field tests lay on the transformation of the financial information to the machine readable XBRL format. XHTML allows significantly better designed reports, but such styling and presentation matters were not in the scope of the field test. 
  • This published documents are intended solely for the purposes of the field testing. In particular, ESMA publishes this material in order to inform the public of how ESEF will work and to provide the opportunity for feedback on matters relating to the development of ESEF.
  • Accordingly, the published material is not intended to provide investors or any other parties with information with regard to the issuer concerned or any transactions or other matters of a financial or any other nature. The material should not be relied upon for such purposes.
  • Neither ESMA nor the issuer whose financial information is included in this document in Inline XBRL format accept responsibility or liability with regard to the published material.
  • As the field test was, amongst others used to determine how the ESEF draft specifications could be further improved, the final requirements for the European Single Electronic Format differ from the draft rules that were applied to transform the issuer’s financial statements to Inline XBRL. Therefore, the published material is not and may not be considered to provide guidance on or interpretation of any rules or regulations of any source whatsoever, including as regards compliance with Article 4(7) of Directive 2004/109/EC, and no party should infer from the published material or the manner of its presentation how financial statements, annual financial reports or regulated information should be prepared.

How can the human readable representations of the Inline XBRL reports be accessed?

The published Inline XBRL reports are packages that consist of the following content:

  • The main report file in Inline XBRL, which has the suffix .xhtml in which the XBRL data is hidden in the XHTML code. The file can be opened using any recent standard internet browser.
  • In order to visualise the XBRL mark ups and the related meta data for users of the reports, each package contains also a file with an embedded Inline XBRL viewer (Copyright 2015-2017 XBRL International. All Rights Reserved). This file has the suffix ‘iXBRLviewer’ and can also be opened using any recent standard internet browser. Please note that the Inline XBRL viewer is still under development and is subject to change. Users should be aware that there are a range of known limitations. Contact for more information. In order to visualize the tagging, mouse click on the tagged content. The ESEF field test packages contain an Inline XBRL viewer exclusively for the purpose of facilitating visualisation of the XBRL mark-ups applied during the Field Test, but such viewer must not be included in the submission package of ESEF filers since the inclusion of executable code may cause security issues (see Guidance 2.5.1 of the ESEF Reporting Manual).

In addition to the human readable files mentioned above, the packages contain:

  • a file with the suffix .xbrl, which can be opened in XBRL software to view the data
  • file folders, ‘images’, ‘meta-inf’ and ‘’ containing the extension taxonomy, machine-readable technical information regarding the location of the entry points, taxonomy version, etc.
Issuer Inline XBRL report
Air France KLM AirFranceKLM_2016

Bank Zachodni WBK S.A.

Bone Therapeutics BoneTherapeutics2016
Comarch SA Comarch2016
Enel Enel2016
Erste Group Bank AG ErsteGroup2016
Ferrovial Ferrovial2016
Generali Generali2016
Genomic Vision GenomicVision2016
Imerys Imerys2016
Komercni banka Komerchibanka2016

Landesbank Hessen-Thüringen (Helaba)

Leo Express A.S. LeoExpress2016
Molgroup MolGroup2016
Nelja Energia AS Nelja2016
National Bank of Greece NationalBankofGreece2016
Ontex Ontex2016
Orange Polska S.A. OrangePolska2016
Siemens Siemens2016
UNIQA Insurance Group AG UNIQA2016
UPM-Kymmene Corporation UPM2016
Valmet Oyj Valmet2016