Missing Abstract from Financial Statements

Rule function

This rule is intended to identify those cases where the company reports a financial statement but does not include an abstract element that indicates what type of financial statement the role applies to. The ESEF taxonomy requires that each of the following statements use a statement abstract as the root element:

This rule checks that at least one of the above abstract elements appears as the root element in the presentation tree. The rule reports an error if it cannot find these elements as a root element somewhere in a presentation role. Only these elements are checked as the filers must report each of these statements in the ESEF submission.

Problem solved by the rule

This rule makes sure that it is possible to identify which financial statement each role represents. This allows other rules to run on specific roles based on what type of financial statement it is. The ESEF taxonomy also requires that fileres identify the financial statements by using these abstract items.

Example rule message

The filing does not report either the element IncomeStatementAbstract or StatementOfComprehensiveIncomeAbstract in any presentation linkroles. According to ESMA filing rules this abstract item must be reported as the root element of a Income Statement or StatementOfComprehensiveIncomeAbstract appearing in the filing.

Rule Element ID: 9840
Rule version: 18.0.0RC1

For Developers

The Global Rule Logic document contains general guidelines for implementation of rules.

The rule message template contains text and parametric reference to arguments of the rule operation, using the syntax ${parameter} to indicate that insertion of a parameter’s value is to occur.

Message template

The filing does not report either the element IncomeStatementAbstract or StatementOfComprehensiveIncomeAbstract in any presentation linkroles. According to ESMA filing rules this abstract item must be reported as the root element of a Income Statement or StatementOfComprehensiveIncomeAbstract appearing in the filing.

Rule Element ID: {$rule_id}
Rule version: {$ruleVersion}

Rule element ID index

The rule element id is used to identify unique elements or combinations of elements tested in the rule.