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258x Filetype XLSX File size 0.21 MB Source: www.esma.europa.eu
Filetype Excel XLSX | Posted on 26 Jun 2022 | 3 years ago
# validation group source entry point formula type formula id variables test expression severity error message [en] reference
1 Context validations ESEF taxonomy esef_cor.xsd Value Assertion con_ComparativeReportingPeriodMustB $endDate ID: gv_003 count(distinct-values($endDate)) ge 2 warning According to the IAS 1, comparative information International Accounting Standard 1: Presentation
ePresentDuration Expression: (//xbrli:endDate) must be disclosed in respect of the previous of Financial Statements / Comparative information
[bindAsSequence] period for all amounts reported in the financial
2 Context validations ESEF taxonomy esef_cor.xsd Value Assertion con_ComparativeReportingPeriodMustB $instant ID: gv_004 count(distinct-values($instant)) ge 2 warning According to the IAS 1, comparative information International Accounting Standard 1: Presentation
statements, both on the face of the financial
ePresentInstant Expression: (//xbrli:instant) must be disclosed in respect of the previous of Financial Statements / Comparative information
statements and in the notes, unless another
[bindAsSequence] period for all amounts reported in the financial
standard requires otherwise. Please make sure
3 Context validations ESEF taxonomy esef_cor.xsd Value Assertion con_IdentifierSchemeMustBeLEI $identifier ID: gv_001 xfi:identifier-scheme($identifier) eq error invalidIdentifierFormat: According to the Draft Regulatory Technical Standards on European
statements, both on the face of the financial
that XBRL context period end date is provided
Expression: (//xbrli:identifier) "http://standards.iso.org/iso/17442" Regulatory Technical Standards on European Single Electronic Format / Annex IV: Marking up
statements and in the notes, unless another
with at least two unique date values.
Single Electronic Format, all issuers shall identify and filing rules / Paragraph 2
standard requires otherwise. Please make sure
4 Context validations ESEF taxonomy esef_cor.xsd Value Assertion con_IdentifierValueMustBeIdentical $identifier ID: gv_002 count(distinct-values($identifier)) eq 1 error multipleIdentifiers: According to the Regulatory Draft Regulatory Technical Standards on European
themselves using ISO 17442 legal entity identifiers +
that XBRL context instant period is provided with
Expression: (//xbrli:identifier) Technical Standards on European Single Electronic Single Electronic Format / Annex IV: Marking up
on the XBRL context entity identifiers and ESEF Reporting Manual / Guidance 2.1.1: Use of
at least two unique date values.
[bindAsSequence] Format, all issuers shall ensure that the Inline and filing rules / Paragraph 1
schemes. Please make sure all XBRL context entity the LEI to identify the issuer
5 Context validations ESEF taxonomy esef_cor.xsd Value Assertion con_ReportingPeriodMustUseYYYYMMD $endDate ID: gv_006 not(matches(string($endDate),'T')) warning periodWithTimeContent: According to the ESEF Reporting Manual / Guidance 2.1.2:
XBRL instance document contains data of a single +
identifier schemes are provided with the value
DFormatDurationEnd Expression: (//xbrli:endDate) Guidance 2.1.2 of ESEF Reporting Manual, it is Formatting of the period element in the context of
issuer. Therefore all entity identifiers in contexts ESEF Reporting Manual / Guidance 2.1.4: The
"http://standards.iso.org/iso/17442".
recommended to present the period element in the XBRL instance document
shall have identical content. Please make sure all Inline XBRL instance document should only
6 Context validations ESEF taxonomy esef_cor.xsd Value Assertion con_ReportingPeriodMustUseYYYYMMD $startDate ID: gv_005 not(matches(string($startDate),'T')) warning periodWithTimeContent: According to the ESEF Reporting Manual / Guidance 2.1.2:
the YYYY-MM-DD format without the time
XBRL context entity identifiers are provided with contain data of the issuer
DFormatDurationStart Expression: (//xbrli:startDate) Guidance 2.1.2 of ESEF Reporting Manual, it is Formatting of the period element in the context of
component. Please make sure that XBRL context
the identical value.
recommended to present the period element in the XBRL instance document
period end date is provided with a date value
7 Context validations ESEF taxonomy esef_cor.xsd Value Assertion con_ReportingPeriodMustUseYYYYMMD $instant ID: gv_007 not(matches(string($instant),'T')) warning periodWithTimeContent: According to the ESEF Reporting Manual / Guidance 2.1.2:
the YYYY-MM-DD format without the time
following the recommended format.
DFormatInstant Expression: (//xbrli:instant) Guidance 2.1.2 of ESEF Reporting Manual, it is Formatting of the period element in the context of
component. Please make sure that XBRL context
recommended to present the period element in the XBRL instance document
period start date is provided with a date value
8 Context validations ESEF taxonomy esef_cor.xsd Value Assertion con_SegmentContainerMustNotBeUsedI $segment ID: gv_008 count($segment) eq 0 warning segmentUsed: According to the Guidance 2.1.3 of ESEF Reporting Manual / Guidance 2.1.2: Use of
the YYYY-MM-DD format without the time
following the recommended format.
nXBRLContext Expression: (//xbrli:segment) ESEF Reporting Manual, it is recommended to use segment and scenario containers in the context
component. Please make sure that XBRL context
[bindAsSequence] only scenario container in context elements of elements of XBRL instance documents
instant period is provided with a date value
9 Fact and footnote ESEF taxonomy esef_cor.xsd Value Assertion fac_BaseAttributeMustNotBeUsedInXBRL $baseAttr ID: if (not(empty($footnoteArc))) then warning nonStandardRoleForFootnote: According to the ESEF Reporting Manual / Guidance 2.3.1:
report. Please make sure that @xml:base attribute
validations rdArcrole gv_011 Expression: ($footnoteArc eq Guidance 2.3.1 of ESEF Reporting Manual, it is Appropriate use of XBRL footnotes in the reports
is not present in XBRL report.
data(//link:footnoteArc/@xlink:arcrole) "http://www.xbrl.org/2003/arcrole/fact- recommended to use standard XBRL 2.1 roles and
11 Fact and footnote ESEF taxonomy esef_cor.xsd Value Assertion fac_FootnoteElementMustUseStandardR $footnote ID: gv_010 if (not(empty($footnote))) then warning nonStandardRoleForFootnote: According to the ESEF Reporting Manual / Guidance 2.3.1:
footnote") else true() arcroles while defining footnotes in a report.
validations ole Expression: ($footnote eq Guidance 2.3.1 of ESEF Reporting Manual, it is Appropriate use of XBRL footnotes in the reports
Please make sure that @xbrl:arcrole attribute on
data(//link:footnote/@xlink:role) "http://www.xbrl.org/2003/role/footnot recommended to use standard XBRL 2.1 roles and
each footnoteArc element is populated with
12 Fact and footnote ESEF taxonomy esef_cor.xsd Value Assertion fac_FootnoteLinkElementMustUseStanda $footnoteLink ID: if (not(empty($footnoteLink))) then warning nonStandardRoleForFootnote: According to the ESEF Reporting Manual / Guidance 2.3.1:
e") else true() arcroles while defining footnotes in a report.
"http://www.xbrl.org/2003/arcrole/fact-footnote"
validations rdRole gv_009 Expression: ($footnoteLink eq Guidance 2.3.1 of ESEF Reporting Manual, it is Appropriate use of XBRL footnotes in the reports
Please make sure that @xbrl:role attribute on
value.
data(//link:footnoteLink/@xlink:role) "http://www.xbrl.org/2003/role/link") recommended to use standard XBRL 2.1 roles and
each footnote element is populated with
13 Fact and footnote ESEF taxonomy esef_cor.xsd Value Assertion fac_FootnoteLinkMustOnlyHaveForseenC $documentation ID: empty($documentation) warning nonStandardContentForFootnote: According to ESEF Reporting Manual / Guidance 2.3.1:
else true() arcroles while defining footnotes in a report.
"http://www.xbrl.org/2003/role/footnote" value.
validations hildElements gv_014 Expression: the Guidance 2.3.1 of ESEF Reporting Manual, it is Appropriate use of XBRL footnotes in the reports
Please make sure that @xbrl:role attribute on
//link:footnoteLink/link:documentation recommended that footnoteLink element has no
each footnoteLink element is populated with
14 Fact and footnote ESEF taxonomy esef_cor.xsd Value Assertion fac_FootnoteMustBeLinkedToAtLeastOne $footnoteArc ID: if (not(empty($footnoteLink))) then warning unusedFootnote: According to the Guidance 2.3.1 ESEF Reporting Manual / Guidance 2.3.1:
children other than link:loc, link:footnote and
"http://www.xbrl.org/2003/role/link" value.
validations Fact gv_016 Expression: (not(empty($footnoteArc))) else true() of ESEF Reporting Manual, it is recommended that Appropriate use of XBRL footnotes in the reports
link:footnoteArc. Please make sure that
//link:footnoteLink/link:footnoteArc footnote element must be linked to at least one
link:documentation element is not used for any of
15 Fact and footnote ESEF taxonomy esef_cor.xsd Value Assertion fac_FractionMustNotBeUsedInXBRLInsta $fraction ID: fv_012 false() warning fractionElementUsed: According to the Guidance ESEF Reporting Manual / Guidance 2.4.1: Inline
fact. Please make sure that all footnotes are linked
the footnoteLink elements present in XBRL report.
validations nce ID: dt_002 2.4.1 of ESEF Reporting Manual, it is XBRL constructs that should be avoided
$footnoteLink ID: to at least one fact in XBRL report with use of
Data Type: QName recommended to not use fraction items in a
gv_015 Expression: //link:footnote link:footnoteArc element.
16 Fact and footnote ESEF taxonomy esef_cor.xsd Value Assertion fac_NumericFactsMustNotUsePrecisionA $numericFact ID: fv_011 false() warning precisionAttributeUsed: According to the ESEF Reporting Manual / Guidance 2.2.1:
('http://www.xbrl.org/2003/instance' , report. Please make sure that no fact with
validations ttribute ID: dt_001 Guidance 2.2.1 of ESEF Reporting Manual and Attributes to define the accuracy of numeric facts
'fractionItemType') [not strict] fractionItemType or with type derived from
Data Type: QName Section 2.8.11 of Financial Reporting Instance
fractionItemType is present in XBRL report.
17 Fact and footnote ESEF taxonomy esef_cor.xsd Value Assertion fac_TextFactMustBeAssignedWithOrInhe $textFact ID: fv_013 if (not(empty($langAttribute))) then warning undefinedLanguageForTextFact: According to the ESEF Reporting Manual / Guidance 2.5.2:
('http://www.w3.org/2001/XMLSchema' , Standards 1.0, it is recommended to use
validations ritedLangAttribute [bindAsSequence] (count($textFact) ge 0) else Guidance 2.5.2 of ESEF Reporting Manual, it is Indication of the language used in textual mark
'decimal') [not strict] @decimals attribute rather than the @precision
ID: dt_003 (count($textFact) eq 0) recommended that a language attribute is ups
ID: ge_001 Test attribute on numeric facts to define their accuracy.
18 Fact and footnote ESEF taxonomy esef_cor.xsd Value Assertion fac_TupleMustNotBeUsedInXBRLInstance $tuple ID : fv_014 count($tuple) eq 0 warning tupleElementUsed: According to the Guidance ESEF Reporting Manual / Guidance 2.4.1: Inline
Data Type: QName assigned to all textual facts. Please make sure that
Expression: @precision Please make sure that @precision attribute is not
validations ID : 2.4.1 of ESEF Reporting Manual, it is XBRL constructs that should be avoided
('http://www.w3.org/2001/XMLSchema' , xml:lang attribute is inherited or assigned to each
used on any of the numeric facts in the XBRL
sg_001 Substitution Group : xbrli:tuple recommended to not use tuples in a report.
'string') [not strict] textual fact
instance document.
19 Mandatory mark-up ESEF taxonomy esef_cor.xsd Existence Assertion man_AddressOfRegisteredOfficeOfEntity $man ID: fv_001 . > 0 warning missingMandatoryMarkups: According to the Draft Regulatory Technical Standards on European
[not strict] Please make sure that tuple element is not
ID: ge_002 Test
validation Concept: Address of entity's registered Regulatory Technical Standards on European Single Electronic Format / Annex II: Mandatory
Expression: not(@xml:lang) present in XBRL report.
office Single Electronic Format, the element "Address of markups / Paragraph 2
20 Mandatory mark-up ESEF taxonomy esef_cor.xsd Existence Assertion man_CountryOfIncorporation $man ID: fv_002 . > 0 warning missingMandatoryMarkups: According to the Draft Regulatory Technical Standards on European
$langAttribute ID: entity's registered office" is part of the mandatory
validation Concept: Country of incorporation Regulatory Technical Standards on European Single Electronic Format / Annex II: Mandatory
gv_017 Expression: list of tags that must be applied if corresponding
Single Electronic Format, the element "Country of markups / Paragraph 2
data(//xbrli:xbrl/@xml:lang) information is present in a report. Please make
21 Mandatory mark-up ESEF taxonomy esef_cor.xsd Existence Assertion man_DescriptionOfNatureOfEntitysOper $man ID: fv_003 . > 0 warning missingMandatoryMarkups: According to the Draft Regulatory Technical Standards on European
incorporation" is part of the mandatory list of tags
sure that you applied this tag in your report.
validation ationsAndPrincipalActivities Concept: Description of nature of entity's Regulatory Technical Standards on European Single Electronic Format / Annex II: Mandatory
that must be applied if corresponding information
operations and principal activities Single Electronic Format, the element "Description markups / Paragraph 2
is present in a report. Please make sure that you
22 Mandatory mark-up ESEF taxonomy esef_cor.xsd Existence Assertion man_DomicileOfEntity $man ID: fv_004 . > 0 warning missingMandatoryMarkups: According to the Draft Regulatory Technical Standards on European
of nature of entity's operations and principal
applied this tag in your report.
validation Concept: Domicile of entity Regulatory Technical Standards on European Single Electronic Format / Annex II: Mandatory
activities" is part of the mandatory list of tags that
Single Electronic Format, the element "Domicile of markups / Paragraph 2
must be applied if corresponding information is
23 Mandatory mark-up ESEF taxonomy esef_cor.xsd Existence Assertion man_ExplanationOfChangeInNameOfRep $man ID: fv_005 . > 0 warning missingMandatoryMarkups: According to the Draft Regulatory Technical Standards on European
entity" is part of the mandatory list of tags that
present in a report. Please make sure that you
validation ortingEntityOrOtherMeansOfIdentificatio Concept: Explanation of change in name Regulatory Technical Standards on European Single Electronic Format / Annex II: Mandatory
must be applied if corresponding information is
applied this tag in your report.
nFromEndOfPrecedingReportingPeriod of reporting entity or other means of Single Electronic Format, the element markups / Paragraph 2
present in a report. Please make sure that you
24 Mandatory mark-up ESEF taxonomy esef_cor.xsd Existence Assertion man_LegalFormOfEntity $man ID: fv_006 . > 0 warning missingMandatoryMarkups: According to the Draft Regulatory Technical Standards on European
identification from end of preceding "Explanation of change in name of reporting entity
applied this tag in your report.
validation Concept: Legal form of entity Regulatory Technical Standards on European Single Electronic Format / Annex II: Mandatory
reporting period or other means of identification from end of
Single Electronic Format, the element "Legal form markups / Paragraph 2
preceding reporting period" is part of the
25 Mandatory mark-up ESEF taxonomy esef_cor.xsd Existence Assertion man_NameOfParentEntity $man ID: fv_007 . > 0 warning missingMandatoryMarkups: According to the Draft Regulatory Technical Standards on European
of entity" is part of the mandatory list of tags that
mandatory list of tags that must be applied if
validation Concept: Name of parent entity Regulatory Technical Standards on European Single Electronic Format / Annex II: Mandatory
must be applied if corresponding information is
corresponding information is present in a report.
Single Electronic Format, the element "Name of markups / Paragraph 2
present in a report. Please make sure that you
Please make sure that you applied this tag in your
26 Mandatory mark-up ESEF taxonomy esef_cor.xsd Existence Assertion man_NameOfReportingEntityOrOtherMe $man ID: fv_008 . > 0 error missingMandatoryMarkups: According to the Draft Regulatory Technical Standards on European
parent entity" is part of the mandatory list of tags
applied this tag in your report.
report.
validation ansOfIdentification Concept: Name of reporting entity or Regulatory Technical Standards on European Single Electronic Format / Annex II: Mandatory
that must be applied if corresponding information
other means of identification Single Electronic Format, the element "Name of markups / Paragraph 2
is present in a report. Please make sure that you
27 Mandatory mark-up ESEF taxonomy esef_cor.xsd Existence Assertion man_NameOfUltimateParentOfGroup $man ID: fv_009 . > 0 warning missingMandatoryMarkups: According to the Draft Regulatory Technical Standards on European
reporting entity or other means of identification"
applied this tag in your report.
validation Concept: Name of ultimate parent of Regulatory Technical Standards on European Single Electronic Format / Annex II: Mandatory
is part of the mandatory list of tags that must be
group Single Electronic Format, the element "Name of markups / Paragraph 2
applied if corresponding information is present in
28 Mandatory mark-up ESEF taxonomy esef_cor.xsd Existence Assertion man_PrincipalPlaceOfBusiness $man ID: fv_010 . > 0 warning missingMandatoryMarkups: According to the Draft Regulatory Technical Standards on European
ultimate parent of group" is part of the mandatory
a report. Please make sure that you applied this
validation Concept: Principal place of business Regulatory Technical Standards on European Single Electronic Format / Annex II: Mandatory
list of tags that must be applied if corresponding
tag in your report.
Single Electronic Format, the element "Principal markups / Paragraph 2
information is present in a report. Please make
29 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_Discontinued_operations_CashFlow $non-dim Concept : Cash $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
place of business" is part of the mandatory list of
sure that you applied this tag in your report.
validations esef_all.xsd sFromUsedInFinancingActivitiesContinuin flows from (used in) financing activities, economic concept are not equal 2019 / Fact equivalence validations
tags that must be applied if corresponding
gOperations continuing operations information is present in a report. Please make
30 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_Discontinued_operations_CashFlow $non-dim Concept : Cash $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
sure that you applied this tag in your report.
validations esef_all.xsd sFromUsedInFinancingActivitiesDiscontin flows from (used in) financing activities, economic concept are not equal 2019 / Fact equivalence validations
$dim Concept : Cash
uedOperations discontinued operations
flows from (used in) financing activities
31 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_Discontinued_operations_CashFlow $non-dim Concept : Cash $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
Dimension :
validations esef_all.xsd sFromUsedInInvestingActivitiesContinuin flows from (used in) investing activities, economic concept are not equal 2019 / Fact equivalence validations
$dim Concept : Cash
Continuing and discontinued operations
gOperations continuing operations
flows from (used in) financing activities
[axis] Member : Continuing operations
32 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_Discontinued_operations_CashFlow $non-dim Concept: Cash $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
Dimension :
[member]
validations esef_all.xsd sFromUsedInInvestingActivitiesDiscontin flows from (used in) investing activities, economic concept are not equal 2019 / Fact equivalence validations
$dim Concept : Cash
Continuing and discontinued operations
uedOperations discontinued operations
flows from (used in) investing activities
[axis] Member : Discontinued operations
30 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_Discontinued_operations_CashFlow $non-dim Concept: Cash $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
Dimension :
[member]
validations esef_all.xsd sFromUsedInOperatingActivitiesContinui flows from (used in) operating activities, economic concept are not equal 2019 / Fact equivalence validations
$dim Concept: Cash
Continuing and discontinued operations
ngOperations continuing operations
flows from (used in) investing activities
[axis] Member : Continuing operations
31 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_Discontinued_operations_CashFlow $non-dim Concept: Cash $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
Dimension:
[member]
validations esef_all.xsd sFromUsedInOperatingActivitiesDiscontin flows from (used in) operating activities, economic concept are not equal 2019 / Fact equivalence validations
$dim Concept: Cash
Continuing and discontinued operations
uedOperations discontinued operations
flows from (used in) operating activities
[axis] Member: Discontinued operations
32 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_Discontinued_operations_IncomeFr $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
Dimension:
[member]
validations esef_all.xsd omContinuingOperationsAttributableToO Income from continuing operations economic concept are not equal 2019 / Fact equivalence validations
$dim Concept: Cash
Continuing and discontinued operations
wnersOfParent attributable to owners of parent
flows from (used in) operating activities
[axis] Member: Continuing operations
33 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_Discontinued_operations_IncomeFr $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
Dimension:
[member]
validations esef_all.xsd omContinuingOperationsAttributableToO Income from continuing operations economic concept are not equal 2019 / Fact equivalence validations
$dim Concept: Profit
Continuing and discontinued operations
wnersOfParent_2 attributable to owners of parent
(loss)
[axis] Member: Discontinued operations
34 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_Discontinued_operations_IncomeFr $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
Dimension:
[member]
validations esef_all.xsd omContinuingOperationsAttributableToO Income from continuing operations economic concept are not equal 2019 / Fact equivalence validations
$dim Concept: Profit
Continuing and discontinued operations
wnersOfParent_3 attributable to owners of parent
(loss), attributable to owners of parent
[axis] Member: Continuing operations
35 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_Discontinued_operations_IncomeFr $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
Dimension:
[member]
validations esef_all.xsd omDiscontinuedOperationsAttributableT Income from discontinued operations economic concept are not equal 2019 / Fact equivalence validations
$dim Concept: Profit
Continuing and discontinued operations
Dimension:
oOwnersOfParent attributable to owners of parent
(loss) from continuing operations
[axis] Member: Continuing operations
Components of equity [axis] Member:
36 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_Discontinued_operations_IncomeFr $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
Dimension:
[member]
Equity attributable to owners of parent
validations esef_all.xsd omDiscontinuedOperationsAttributableT Income from discontinued operations economic concept are not equal 2019 / Fact equivalence validations
$dim Concept: Profit
Components of equity [axis] Member:
[member]
oOwnersOfParent_2 attributable to owners of parent
(loss)
Equity attributable to owners of parent
37 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_Discontinued_operations_IncomeFr $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
Dimension:
[member]
validations esef_all.xsd omDiscontinuedOperationsAttributableT Income from discontinued operations economic concept are not equal 2019 / Fact equivalence validations
$dim Concept: Profit
Continuing and discontinued operations
oOwnersOfParent_3 attributable to owners of parent
(loss), attributable to owners of parent
[axis] Member: Discontinued operations
38 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_Discontinued_operations_ProfitLoss $non-dim Concept: Profit $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
Dimension:
[member]
validations esef_all.xsd FromContinuingOperationsAttributableTo (loss) from continuing operations economic concept are not equal 2019 / Fact equivalence validations
$dim Concept: Profit
Continuing and discontinued operations
Dimension:
NoncontrollingInterests attributable to non-controlling interests
(loss) from discontinued operations
[axis] Member: Discontinued operations
Components of equity [axis] Member:
39 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_Discontinued_operations_ProfitLoss $non-dim Concept: Profit $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
Dimension:
[member]
Equity attributable to owners of parent
validations esef_all.xsd FromContinuingOperationsAttributableTo (loss) from continuing operations economic concept are not equal 2019 / Fact equivalence validations
$dim Concept: Profit
Components of equity [axis] Member:
[member]
NoncontrollingInterests_2 attributable to non-controlling interests
(loss)
Equity attributable to owners of parent
40 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_Discontinued_operations_ProfitLoss $non-dim Concept: Profit $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
Dimension:
[member]
validations esef_all.xsd FromContinuingOperationsAttributableTo (loss) from continuing operations economic concept are not equal 2019 / Fact equivalence validations
$dim Concept: Profit
Continuing and discontinued operations
NoncontrollingInterests_3 attributable to non-controlling interests
(loss), attributable to non-controlling
[axis] Member: Continuing operations
41 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_Discontinued_operations_ProfitLoss $non-dim Concept: Profit $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
interests
[member]
validations esef_all.xsd FromDiscontinuedOperationsAttributable (loss) from discontinued operations economic concept are not equal 2019 / Fact equivalence validations
$dim Concept: Profit
Dimension:
Dimension:
ToNoncontrollingInterests attributable to non-controlling interests
(loss) from continuing operations
Continuing and discontinued operations
Components of equity [axis] Member:
42 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_Discontinued_operations_ProfitLoss $non-dim Concept: Profit $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
Dimension:
[axis] Member: Continuing operations
Non-controlling interests [member]
validations esef_all.xsd FromDiscontinuedOperationsAttributable (loss) from discontinued operations economic concept are not equal 2019 / Fact equivalence validations
$dim Concept: Profit
Components of equity [axis] Member:
[member]
ToNoncontrollingInterests_2 attributable to non-controlling interests
(loss)
Non-controlling interests [member]
43 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_Discontinued_operations_ProfitLoss $non-dim Concept: Profit $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
Dimension:
validations esef_all.xsd FromDiscontinuedOperationsAttributable (loss) from discontinued operations economic concept are not equal 2019 / Fact equivalence validations
$dim Concept: Profit
Continuing and discontinued operations
ToNoncontrollingInterests_3 attributable to non-controlling interests
(loss), attributable to non-controlling
[axis] Member: Discontinued operations
44 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_Impairment_of_assets_ImpairmentL $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
interests
[member]
validations esef_all.xsd ossRecognisedInOtherComprehensiveInc Impairment loss recognised in other economic concept are not equal 2019 / Fact equivalence validations
$dim Concept: Profit
Dimension:
Dimension:
omeIntangibleAssetsOtherThanGoodwill comprehensive income, intangible assets
(loss) from discontinued operations
Continuing and discontinued operations
Components of equity [axis] Member:
45 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_Impairment_of_assets_ImpairmentL $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
other than goodwill
Dimension:
[axis] Member: Discontinued operations
Non-controlling interests [member]
validations esef_all.xsd ossRecognisedInOtherComprehensiveInc Impairment loss recognised in other economic concept are not equal 2019 / Fact equivalence validations
Components of equity [axis] Member:
[member]
omePropertyPlantAndEquipment comprehensive income, property, plant
$dim Concept:
Non-controlling interests [member]
46 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_Impairment_of_assets_ImpairmentL $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
and equipment
Impairment loss recognised in other
validations esef_all.xsd ossRecognisedInProfitOrLossGoodwill Impairment loss recognised in profit or economic concept are not equal 2019 / Fact equivalence validations
comprehensive income
loss, goodwill
$dim Concept:
Dimension:
47 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_Impairment_of_assets_ImpairmentL $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
Impairment loss recognised in other
Classes of assets [axis] Member:
validations esef_all.xsd ossRecognisedInProfitOrLossIntangibleAs Impairment loss recognised in profit or economic concept are not equal 2019 / Fact equivalence validations
$dim Concept:
comprehensive income
Intangible assets other than goodwill
setsOtherThanGoodwill loss, intangible assets other than
Impairment loss recognised in profit or
Dimension:
[member]
48 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_Impairment_of_assets_ImpairmentL $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
goodwill
loss
Classes of assets [axis] Member:
validations esef_all.xsd ossRecognisedInProfitOrLossPropertyPla Impairment loss recognised in profit or economic concept are not equal 2019 / Fact equivalence validations
Dimension:
Property, plant and equipment [member]
ntAndEquipment loss, property, plant and equipment
$dim Concept:
Classes of assets [axis] Member:
49 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_Impairment_of_assets_ReversalOfI $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
Impairment loss recognised in profit or
Goodwill [member]
validations esef_all.xsd mpairmentLossRecognisedInOtherCompr Reversal of impairment loss recognised in economic concept are not equal 2019 / Fact equivalence validations
$dim Concept:
loss
ehensiveIncomeIntangibleAssetsOtherTh other comprehensive income, intangible
Impairment loss recognised in profit or
Dimension:
anGoodwill assets other than goodwill
loss
Classes of assets [axis] Member:
Dimension:
Intangible assets other than goodwill
$dim Concept: Reversal
Classes of assets [axis] Member:
[member]
of impairment loss recognised in other
Property, plant and equipment [member]
comprehensive income
Dimension:
Classes of assets [axis] Member:
Intangible assets other than goodwill
[member]
50 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_Impairment_of_assets_ReversalOfI $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
validations esef_all.xsd mpairmentLossRecognisedInOtherCompr Reversal of impairment loss recognised in economic concept are not equal 2019 / Fact equivalence validations
ehensiveIncomePropertyPlantAndEquip other comprehensive income, property,
51 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_Impairment_of_assets_ReversalOfI $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
ment plant and equipment
validations esef_all.xsd mpairmentLossRecognisedInProfitOrLoss Reversal of impairment loss recognised in economic concept are not equal 2019 / Fact equivalence validations
IntangibleAssetsOtherThanGoodwill profit or loss, intangible assets other
$dim Concept: Reversal
52 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_Impairment_of_assets_ReversalOfI $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
than goodwill
of impairment loss recognised in other
validations esef_all.xsd mpairmentLossRecognisedInProfitOrLoss Reversal of impairment loss recognised in economic concept are not equal 2019 / Fact equivalence validations
comprehensive income
PropertyPlantAndEquipment profit or loss, property, plant and
$dim Concept: Reversal
Dimension:
53 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_Insurance_contracts_ContractualSer $dim Concept : $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
equipment
of impairment loss recognised in profit or
Classes of assets [axis] Member:
validations esef_all.xsd viceMargin Insurance contracts liability (asset) economic concept are not equal 2019 / Fact equivalence validations
loss
Property, plant and equipment [member]
$dim Concept: Reversal
Dimension:
54 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_Biological_Assets_Current $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
$non-dim Concept :
of impairment loss recognised in profit or
Classes of assets [axis] Member:
validations esef_all.xsd BiologicalAssets Current biological assets economic concept are not equal 2019 / Fact equivalence validations
Contractual service margin
loss
Intangible assets other than goodwill
Dimension :
Dimension:
[member]
55 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_Biological_Assets_Noncurr $non-dim Concept: Non- $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
$dim Concept: Biological
Insurance contracts by components [axis]
Classes of assets [axis] Member:
validations esef_all.xsd entBiologicalAssets current biological assets economic concept are not equal 2019 / Fact equivalence validations
assets
Member : Contractual service margin
Property, plant and equipment [member]
Dimension:
[member]
56 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_Categories_of_Financial_I $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
$dim Concept: Biological
Biological assets [axis] Member: Current
validations esef_all.xsd nstruments_DerivativeFinancialAssets Derivative financial assets economic concept are not equal 2019 / Fact equivalence validations
assets
biological assets [member]
Dimension:
57 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_Categories_of_Financial_I $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
$dim Concept: Financial
Biological assets [axis] Member: Non-
validations esef_all.xsd nstruments_FairValueOfInvestmentsInEq Investments in equity instruments economic concept are not equal 2019 / Fact equivalence validations
assets
current biological assets [member]
uityInstrumentsDesignatedAsMeasuredA designated at fair value through other
Dimension:
58 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_Categories_of_Financial_I $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
tFairValueThroughOtherComprehensiveI comprehensive income
Classes of financial assets [axis] Member:
validations esef_all.xsd nstruments_FinancialAssetsAtAmortised Financial assets at amortised cost economic concept are not equal 2019 / Fact equivalence validations
ncome Derivatives [member]
Cost $dim Concept: Financial
59 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_Categories_of_Financial_I $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
$dim Concept: Financial
assets
validations esef_all.xsd nstruments_FinancialAssetsAtFairValueT Financial assets at fair value through economic concept are not equal 2019 / Fact equivalence validations
assets
Dimension:
hroughOtherComprehensiveIncome other comprehensive income
Dimension:
Categories of financial assets [axis]
60 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_Categories_of_Financial_I $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
Categories of financial assets [axis]
Member: Investments in equity
validations esef_all.xsd nstruments_FinancialAssetsAtFairValueT Financial assets at fair value through economic concept are not equal 2019 / Fact equivalence validations
$dim Concept: Financial
Member: Financial assets at amortised
instruments designated at fair value
hroughProfitOrLoss profit or loss
assets
cost, category [member]
through other comprehensive income
61 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_Categories_of_Financial_I $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
Dimension:
[member]
validations esef_all.xsd nstruments_FinancialAssetsAtFairValueT Financial assets at fair value through economic concept are not equal 2019 / Fact equivalence validations
$dim Concept: Financial
Categories of financial assets [axis]
hroughProfitOrLossClassifiedAsHeldForTr profit or loss, classified as held for
assets
Member: Financial assets at fair value
62 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_Categories_of_Financial_I $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
ading trading
Dimension:
through other comprehensive income,
validations esef_all.xsd nstruments_FinancialAssetsAtFairValueT Financial assets at fair value through economic concept are not equal 2019 / Fact equivalence validations
Categories of financial assets [axis]
category [member]
hroughProfitOrLossDesignatedAsUponIni profit or loss, designated upon initial
$dim Concept: Financial
Member: Financial assets at fair value
63 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_Categories_of_Financial_I $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
tialRecognition recognition or subsequently
assets
through profit or loss, category
validations esef_all.xsd nstruments_FinancialAssetsAtFairValueT Financial assets at fair value through economic concept are not equal 2019 / Fact equivalence validations
Dimension:
[member]
hroughProfitOrLossMandatorilyMeasure profit or loss, mandatorily measured at
$dim Concept: Financial
Categories of financial assets [axis]
64 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_Categories_of_Financial_I $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
dAtFairValue fair value
assets
Member: Financial assets at fair value
validations esef_all.xsd nstruments_FinancialAssetsAvailablefors Financial assets available-for-sale economic concept are not equal 2019 / Fact equivalence validations
Dimension:
ale through profit or loss, classified as held
$dim Concept: Financial
Categories of financial assets [axis]
for trading, category [member]
65 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_Categories_of_Financial_I $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
$dim Concept: Financial
assets
Member: Financial assets at fair value
validations esef_all.xsd nstruments_FinancialAssetsMeasuredAtF Financial assets measured at fair value economic concept are not equal 2019 / Fact equivalence validations
assets
Dimension:
through profit or loss, designated upon
airValueThroughOtherComprehensiveInc through other comprehensive income
Dimension:
Categories of financial assets [axis]
initial recognition or subsequently,
66 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_Categories_of_Financial_I $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
ome Categories of financial assets [axis]
Member: Financial assets at fair value
category [member]
validations esef_all.xsd nstruments_FinancialLiabilitiesAtAmortis Financial liabilities at amortised cost economic concept are not equal 2019 / Fact equivalence validations
$dim Concept: Financial
Member: Financial assets available-for-
edCost through profit or loss, mandatorily
assets
sale, category [member]
measured at fair value, category
67 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_Categories_of_Financial_I $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
$dim Concept: Financial
Dimension:
[member]
validations esef_all.xsd nstruments_FinancialLiabilitiesAtFairValu Financial liabilities at fair value through economic concept are not equal 2019 / Fact equivalence validations
liabilities
Categories of financial assets [axis]
eThroughProfitOrLoss profit or loss
Dimension:
Member: Financial assets measured at
68 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_Categories_of_Financial_I $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
Categories of financial liabilities [axis]
fair value through other comprehensive
validations esef_all.xsd nstruments_FinancialLiabilitiesAtFairValu Financial liabilities at fair value through economic concept are not equal 2019 / Fact equivalence validations
$dim Concept: Financial
Member: Financial liabilities at amortised
income, category [member]
eThroughProfitOrLossClassifiedAsHeldFor profit or loss that meet definition of held
liabilities
cost, category [member]
69 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_Categories_of_Financial_I $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
Trading for trading
Dimension:
validations esef_all.xsd nstruments_FinancialLiabilitiesAtFairValu Financial liabilities at fair value through economic concept are not equal 2019 / Fact equivalence validations
Categories of financial liabilities [axis]
eThroughProfitOrLossDesignatedAsUpon profit or loss, designated upon initial
$dim Concept: Financial
Member: Financial liabilities at fair value
70 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_Categories_of_Financial_I $non-dim Concept: Held- $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
InitialRecognition recognition or subsequently
liabilities
through profit or loss, category
validations esef_all.xsd nstruments_HeldtomaturityInvestments to-maturity investments economic concept are not equal 2019 / Fact equivalence validations
Dimension:
[member]
$dim Concept: Financial
Categories of financial liabilities [axis]
71 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_Categories_of_Financial_I $non-dim Concept: Loans $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
$dim Concept: Financial
liabilities
Member: Financial liabilities at fair value
validations esef_all.xsd nstruments_LoansAndReceivables and receivables economic concept are not equal 2019 / Fact equivalence validations
assets
Dimension:
through profit or loss that meet
Dimension:
Categories of financial liabilities [axis]
definition of held for trading, category
72 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_Defined_Benefit_Plans_D $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
$dim Concept: Financial
Categories of financial assets [axis]
Member: Financial liabilities at fair value
[member]
validations esef_all.xsd efinedBenefitObligationAtPresentValue Defined benefit obligation, at present economic concept are not equal 2019 / Fact equivalence validations
assets
Member: Held-to-maturity investments,
through profit or loss, designated upon
value
Dimension:
category [member]
initial recognition or subsequently,
73 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_Defined_Benefit_Plans_Pl $non-dim Concept: Plan -$non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
Categories of financial assets [axis]
category [member]
validations esef_all.xsd anAssetsAtFairValue assets, at fair value economic concept are not equal 2019 / Fact equivalence validations
$dim Concept: Net
Member: Loans and receivables,
defined benefit liability (asset)
category [member]
74 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_IA_BrandNames $non-dim Concept: Brand $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
$dim Concept: Net
Dimension:
validations esef_all.xsd names economic concept are not equal 2019 / Fact equivalence validations
defined benefit liability (asset)
Net defined benefit liability (asset) [axis]
Dimension:
Member: Present value of defined
75 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_IA_BrandNames_2 $non-dim Concept: Brand $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
$dim Concept: Intangible
Net defined benefit liability (asset) [axis]
benefit obligation [member]
validations esef_all.xsd names economic concept are not equal 2019 / Fact equivalence validations
assets other than goodwill
Member: Plan assets [member]
Dimension:
76 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_IA_ComputerSoftware $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
$dim Concept: Intangible
Classes of intangible assets other than
validations esef_all.xsd Computer software economic concept are not equal 2019 / Fact equivalence validations
assets and goodwill
goodwill [axis] Member: Brand names
Dimension:
[member]
77 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_IA_ComputerSoftware_2 $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
$dim Concept: Intangible
Classes of intangible assets and goodwill
validations esef_all.xsd Computer software economic concept are not equal 2019 / Fact equivalence validations
assets other than goodwill
[axis] Member: Brand names [member]
Dimension:
78 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_IA_CopyrightsPatentsAnd $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
$dim Concept: Intangible
Classes of intangible assets other than
validations esef_all.xsd OtherIndustrialPropertyRightsServiceAnd Copyrights, patents and other industrial economic concept are not equal 2019 / Fact equivalence validations
assets and goodwill
goodwill [axis] Member: Computer
OperatingRights property rights, service and operating
Dimension:
software [member]
79 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_IA_CopyrightsPatentsAnd $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
rights
Classes of intangible assets and goodwill
validations esef_all.xsd OtherIndustrialPropertyRightsServiceAnd Copyrights, patents and other industrial economic concept are not equal 2019 / Fact equivalence validations
[axis] Member: Computer software
OperatingRights_2 property rights, service and operating
$dim Concept: Intangible
[member]
80 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_IA_Goodwill $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
rights
assets other than goodwill
validations esef_all.xsd Goodwill economic concept are not equal 2019 / Fact equivalence validations
Dimension:
$dim Concept: Intangible
Classes of intangible assets other than
81 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_IA_IntangibleAssetsOtherT $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
$dim Concept: Intangible
assets and goodwill
goodwill [axis] Member: Copyrights,
validations esef_all.xsd hanGoodwill Intangible assets other than goodwill economic concept are not equal 2019 / Fact equivalence validations
assets and goodwill
Dimension:
patents and other industrial property
Dimension:
Classes of intangible assets and goodwill
rights, service and operating rights
82 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_IA_IntangibleAssetsUnder $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
$dim Concept: Intangible
Classes of intangible assets and goodwill
[axis] Member: Copyrights, patents and
[member]
validations esef_all.xsd Development Intangible assets under development economic concept are not equal 2019 / Fact equivalence validations
assets and goodwill
[axis] Member: Goodwill [member]
other industrial property rights, service
Dimension:
and operating rights [member]
83 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_IA_IntangibleAssetsUnder $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
$dim Concept: Intangible
Classes of intangible assets and goodwill
validations esef_all.xsd Development_2 Intangible assets under development economic concept are not equal 2019 / Fact equivalence validations
assets other than goodwill
[axis] Member: Intangible assets other
Dimension:
than goodwill [member]
84 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_IA_IntangibleExplorationA $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
$dim Concept: Intangible
Classes of intangible assets other than
validations esef_all.xsd ndEvaluationAssets Intangible exploration and evaluation economic concept are not equal 2019 / Fact equivalence validations
assets and goodwill
goodwill [axis] Member: Intangible assets
assets
Dimension:
under development [member]
85 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_IA_IntangibleExplorationA $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
Classes of intangible assets and goodwill
validations esef_all.xsd ndEvaluationAssets_2 Intangible exploration and evaluation economic concept are not equal 2019 / Fact equivalence validations
$dim Concept: Intangible
[axis] Member: Intangible assets under
assets
assets other than goodwill
development [member]
86 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_IA_LicencesAndFranchises $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
Dimension:
validations esef_all.xsd Licences and franchises economic concept are not equal 2019 / Fact equivalence validations
$dim Concept: Intangible
Classes of intangible assets other than
assets and goodwill
goodwill [axis] Member: Intangible
87 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_IA_LicencesAndFranchises $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
$dim Concept: Intangible
Dimension:
exploration and evaluation assets
validations esef_all.xsd _2 Licences and franchises economic concept are not equal 2019 / Fact equivalence validations
assets other than goodwill
Classes of intangible assets and goodwill
[member]
Dimension:
[axis] Member: Intangible exploration
88 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_IA_MastheadsAndPublishi $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
$dim Concept: Intangible
Classes of intangible assets other than
and evaluation assets [member]
validations esef_all.xsd ngTitles Mastheads and publishing titles economic concept are not equal 2019 / Fact equivalence validations
assets and goodwill
goodwill [axis] Member: Licences and
Dimension:
franchises [member]
89 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_IA_MastheadsAndPublishi $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
$dim Concept: Intangible
Classes of intangible assets and goodwill
validations esef_all.xsd ngTitles_2 Mastheads and publishing titles economic concept are not equal 2019 / Fact equivalence validations
assets other than goodwill
[axis] Member: Licences and franchises
Dimension:
[member]
90 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_IA_OtherIntangibleAssets $non-dim Concept: Other $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
$dim Concept: Intangible
Classes of intangible assets other than
validations esef_all.xsd intangible assets economic concept are not equal 2019 / Fact equivalence validations
assets and goodwill
goodwill [axis] Member: Mastheads and
Dimension:
publishing titles [member]
91 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_IA_OtherIntangibleAssets_$non-dim Concept: Other $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
$dim Concept: Intangible
Classes of intangible assets and goodwill
validations esef_all.xsd 2 intangible assets economic concept are not equal 2019 / Fact equivalence validations
assets other than goodwill
[axis] Member: Mastheads and
Dimension:
publishing titles [member]
92 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_IA_RecipesFormulaeMode $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
$dim Concept: Intangible
Classes of intangible assets other than
validations esef_all.xsd lsDesignsAndPrototypes Recipes, formulae, models, designs and economic concept are not equal 2019 / Fact equivalence validations
assets and goodwill
goodwill [axis] Member: Other intangible
prototypes
Dimension:
assets [member]
93 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_IA_RecipesFormulaeMode $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
Classes of intangible assets and goodwill
validations esef_all.xsd lsDesignsAndPrototypes_2 Recipes, formulae, models, designs and economic concept are not equal 2019 / Fact equivalence validations
$dim Concept: Intangible
[axis] Member: Other intangible assets
prototypes
assets other than goodwill
[member]
94 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_IP_InvestmentPropertyCo $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
Dimension:
validations esef_all.xsd mpleted Investment property completed economic concept are not equal 2019 / Fact equivalence validations
$dim Concept: Intangible
Classes of intangible assets other than
assets and goodwill
goodwill [axis] Member: Recipes,
95 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_IP_InvestmentPropertyUn $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
$dim Concept:
Dimension:
formulae, models, designs and
validations esef_all.xsd derConstructionOrDevelopment Investment property under construction economic concept are not equal 2019 / Fact equivalence validations
Investment property
Classes of intangible assets and goodwill
prototypes [member]
or development
Dimension:
[axis] Member: Recipes, formulae,
96 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_PPE_Aircraft $non-dim Concept: $non-dim eq $dim warning Reported values for alternative tagging of same Using the IFRS Taxonomy / Formula Linkbase -
Types of investment property [axis]
models, designs and prototypes
validations esef_all.xsd Aircraft economic concept are not equal 2019 / Fact equivalence validations
$dim Concept:
Member: Investment property
[member]
Investment property
completed [member]
97 Fact equivalence IFRS taxonomy esef_cor.xsd Value Assertion equ_SFP_and_PPE_Buildings $non-dim