How to “Tag” the JSON file

Open Source xBRL Generation

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How to “Tag” the JSON file

NOTE: Links to Schemas/Folders only work withing github. See this file in the docs/engine_guides/ folder on GitHub to use the links!

Where to put the tags
Composition of the “AppliedTag” Object
Examples for differnet Data Types
Conclusion

Where to put the tags

The JSON Schema located here are a great starting point to understand the general structure of the Input Object (also called wrapperin the schema). Every key for every object has a description on the function and content of the key.

Each Input Object can carry multiple report Objects, which each represent a part of a XHTML/XBRL Instance document. Each Report Object carries (next to other information) 3 relevant keys for the tagging:

xhtml: Determines if it will be inline xBRL/xHTML or if it will be a xBRL instance
namespaces: Every concept used for tagging (and some other things like transformations, more on that later) is identified by the tuple of namespace and name, Each of the namespace values consists of a URI (caution: no URL but same format, must not be a real “website”) identifing the defintion context of the concept. An example: http://example-company-or-org.com/xbrl/2024 (created by an example organization in 2024). The namespaces object will assign a prefix for every namespace-URI in a object:
- Example: { “http://example-company-or-org.com/xbrl/2024”: “example” }
- Caution: the prefix should only consist of characters and must be unique in the namespaces object.
- Every namespace used for tagging must be part of this object except for the namespace of extension concepts created in the report. This will be generated and added automatically.
content: A list of content objects of differnt types. Some of them (like LIST or Table) can include further lists of content objects. Please see the schemas for the different content types here. Each content has one or more tag properties (please see echema defintions for exact placement) which carry a list of AppliedTag objects. Updating this list is the essence of the tagging procedure.

Composition of the “AppliedTag” Object

The AppliedTag object is defined in this Schema. Please use it as a reference.

Examples

Here are some examples of the AppliedTag object for differnt data types. The list of AppliedTag elements can be any amount, from 0 to n tags for the content. The nesting and beaking, contiuations and other complex things are handeled automatically. Just include the information what should be tagged!

Numeric Data (all quantitative Data types)

Example text in a ContentItem of type PARAGRAPH:

My Intangible Assets are -23.4 K EUR for non-controlling interests.

The number should be tagged with the concept ifrs-full:IntangibleAssetsOtherThanGoodwill from the 2022 IFRS Taxonomy:

{
    // start and end index (first index AFTER the value) of the provided content string
    // if the whole structure should be tagged, set both to null or omi them
    // for numeric values please make sure only digits, spaces, dots and commas are part of the string
    // on some structures only tags without these attributes will be considered. Please check with the JSON Schema of the respective content element
    "start_index": 26,
    // the end index can also be -1, which leads to the end of the content of the structure 
    "end_index": 30,

    // the namespace of the 2022 IFRS taxonomy in which the concept is defined
    // make sure that this is included in the `namespaces` property of the report json
    "namespace": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
    // the name of the defined concept - Attention! Not the "id" attrubte of the definition.
    "name": "IntangibleAssetsOtherThanGoodwill",

    // the identitifier of the company the value refers to, must not be a LEI
    "entity": "254900OPPU84GM83MG36",
    // the standard (scheme) under which the identifier is issued, in this case the LEI
    "entity_scheme": "http://standards.iso.org/iso/17442",

    // start and end dates, both in the format "YYYY-MM-DD"
    // the end date must always be given and refers to the end of the given day
    // the start date must only be given for duration values, refers to the start of the day. For instant values, omit this key or set to null
    "end_date": "2024-12-31",
    "start_date": null,

    // 0 to n dimension can be added to the fact
    // every added dimension conains one axis concept and one member concept
    // for explicit axis elements, omit the "typed_member_value" or set to null
    // for typed axis elements, provide the typed axis value (string) additionally to axis and member.
    "dimensions": [
        {
            "axis": {
                // make sure that this is included in the `namespaces` property of the report json
                "namespace": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
                "name": "ComponentsOfEquityAxis"
            },
            "member": {
                // make sure that this is included in the `namespaces` property of the report json
                "namespace": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
                "name": "NoncontrollingInterestsMember"
            },
            "typed_member_value": null
        }
    ],

    // attributes define the meta information tied to every fact
    "attributes": {

        // this value is in thousands and must be multiplied with 10 ^ 3
        "scale": 3,

        // the value multiplied by the scale is accurate to 2 digits BEFORE the decimal point:
        "decimals": -2,

        // Units are made up form a numerator unit and an optional denominator unit
        // the numerator unit must be set
        // the denominator is optional, for exaple for EUR per Share
        // in this case it is only EUR
        "unit": {
            "numerator": {
                // make sure that this is included in the `namespaces` property of the report json
                "namespace": "http://www.xbrl.org/2003/iso4217",
                "name": "EUR"
            },
            "denominator": null
        },

        // the format of the number. In this case the decimal seperator is a comma
        "format": {
            // make sure that this is included in the `namespaces` property of the report json
            "namespace": "http://www.xbrl.org/inlineXBRL/transformation/2020-02-12",
            "name": "num-comma-decimal"
        },

        // all tagged values in iXBRL must tagged withoug any prefixed sign
        // this attribute is used to mark the value to be negative IN REGARDS TO THE USED CONCEPT DEFINITION.
        "sign": false
    }
}

Unformatted Text-Based Data (TextBlock, String)

Example text in a ContentItem of type PARAGRAPH:

My Intangible Assets are -23.4 K EUR for non-controlling interests. This has not changes in the prior year.

The whole paragraph should be tagged with the textBlock concept ifrs-full:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory from the 2022 IFRS Taxonomy:

{
    // no indexes will be provided to tag the whole content of the ContentItem
    "start_index": null,
    "end_index": null,
    
    // the namespace of the 2022 IFRS taxonomy in which the concept is defined
    // make sure that this is included in the `namespaces` property of the report json
    "namespace": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
    // the name of the defined concept - Attention! Not the "id" attrubte of the definition.
    "name": "DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory",

    // the identitifier of the company the value refers to, must not be a LEI
    "entity": "254900OPPU84GM83MG36",
    // the standard (scheme) under which the identifier is issued, in this case the LEI
    "entity_scheme": "http://standards.iso.org/iso/17442",

    // start and end dates, both in the format "YYYY-MM-DD"
    // the end date must always be given and refers to the end of the given day
    // the start date must only be given for duration values, refers to the start of the day. For instant values, omit this key or set to null
    "end_date": "2024-12-31",
    "start_date": "2024-01-01",

    // 0 to n dimension can be added to the fact
    // every added dimension conains one axis concept and one member concept
    // for explicit axis elements, omit the "typed_member_value" or set to null
    // for typed axis elements, provide the typed axis value (string) additionally to axis and member.
    "dimensions": [],

    // attributes define the meta information tied to every fact
    "attributes": {
        // for tagging unformatted text information only the escape attribute is relevant. Please do not provide more attributes
        // if this is true, the html structures will be contained in the tag, if not it will be a simple string according to the iXBRL Specification
        "escape": true
    }
},

Formatted Text-Based Data (Boolean, Enumerations, Date, etc.)

Lets take the ContentItem from the above example:

My Intangible Assets are -23.4 K EUR for non-controlling interests. This has not changes in the prior year.

The second sentence should be tagged with the boolean concept extension-prefix:IntangibleAssetsHaveChanged defined in the extension taxonomy json provided next to the report:

{
    // The start and end index of the second sentence
    "start_index": 68,
    "end_index": 107,
    
    // no namespace will be provided, since it will use the provided extension taxonomy namespace
    "namespace": null,
    // the value of the "name" attribute of the element definition in the "elements" attribute of the provided extension taxonomy json
    "name": "IntangibleAssetsHaveChanged",

    // the identitifier of the company the value refers to, must not be a LEI
    "entity": "254900OPPU84GM83MG36",
    // the standard (scheme) under which the identifier is issued, in this case the LEI
    "entity_scheme": "http://standards.iso.org/iso/17442",

    // start and end dates, both in the format "YYYY-MM-DD"
    // the end date must always be given and refers to the end of the given day
    // the start date must only be given for duration values, refers to the start of the day. For instant values, omit this key or set to null
    "end_date": "2024-12-31",
    "start_date": "2024-01-01",

    // 0 to n dimension can be added to the fact
    // every added dimension conains one axis concept and one member concept
    // for explicit axis elements, omit the "typed_member_value" or set to null
    // for typed axis elements, provide the typed axis value (string) additionally to axis and member.
    "dimensions": [],

    // attributes define the meta information tied to every fact
    "attributes": {
        // only the transforamtion rule will be set
        // in this cas the transformation to a false boolean value
        "format": {
            // make sure that this is included in the `namespaces` property of the report json
            "namespace": "http://www.xbrl.org/inlineXBRL/transformation/2020-02-12",
            "name": "fixed-false"
        },
    }
},

Lets take the above example ContentItem again for a example of enumeration.

The whole paragraph should be tagged with the EnumerationSet concept esrs:TargetCoverage with the single selected value esrs:GeographiesMember defined in the 2024 ESRS taxonomy:

{
    // no indexes will be provided to tag the whole content of the ContentItem
    "start_index": null,
    "end_index": null,
    
    // the namespace of the 2024 ESRS taxonomy in which the concept is defined
    // make sure that this is included in the `namespaces` property of the report json
    "namespace": "https://xbrl.efrag.org/taxonomy/draft-esrs/2023-07-31",
    // the name of the defined concept - Attention! Not the "id" attrubte of the definition.
    "name": "TargetCoverage",

    // the identitifier of the company the value refers to, must not be a LEI
    "entity": "254900OPPU84GM83MG36",
    // the standard (scheme) under which the identifier is issued, in this case the LEI
    "entity_scheme": "http://standards.iso.org/iso/17442",

    // start and end dates, both in the format "YYYY-MM-DD"
    // the end date must always be given and refers to the end of the given day
    // the start date must only be given for duration values, refers to the start of the day. For instant values, omit this key or set to null
    "end_date": "2024-12-31",
    "start_date": "2024-01-01",

    // 0 to n dimension can be added to the fact
    // every added dimension conains one axis concept and one member concept
    // for explicit axis elements, omit the "typed_member_value" or set to null
    // for typed axis elements, provide the typed axis value (string) additionally to axis and member.
    "dimensions": [],

    // attributes define the meta information tied to every fact
    "attributes": {
        // 1 to n enumeration values have to be applied for EnumerationSets
        // limited to 1 value for simple Enumerations
        "enumeration_values": [
            {
                // the namespace of the enumeration value concept
                // make sure that this is included in the `namespaces` property of the report json
                "namespace": "https://xbrl.efrag.org/taxonomy/draft-esrs/2023-07-31",
                // the value of the "name" attribute of the enumeration value concept
                "name": "GeographiesMember"
            }
        ]
    }
},

How to “Tag” the JSON file

Table of Contents

Where to put the tags

Composition of the “AppliedTag” Object

Examples

Numeric Data (all quantitative Data types)

Unformatted Text-Based Data (TextBlock, String)

Formatted Text-Based Data (Boolean, Enumerations, Date, etc.)