Full translations of ESEF taxonomy to 23 languages

The European Commission and the IFRS Foundation publish identical labels for English, whereas the European Commission publishes the labels for the other 22 languages.

In the ESEF taxonomy 2017, the label linkbase defines 4610 labels, plus another 547 labelRoles that are qualified for particular Roles:

label4610terseLabel19 negatedTerseLabel 22
periodEndLabel 37negatedLabel 186 netLabel 39

However, the ESEF 2017 taxonomy has defined the label-Role combinations for English only, but not for the other 22 local languages. In XBRL, when a label is missing for a particular Role, the label is presented in the default language (English usually). The presentation linkbase (indicating which label is to be used for each item in each statement) in a non-English local language fills the missing Roles with English labels, as is these independent cases in French (“negatedLabel") or Greek (“totalLabel”)

Treasury presentation (French) Non-current assets presentation (Greek)

How to get the full translation?

The ESEF 2017 Label Roles Generator for Languages (other than English) describe each Role, case by case, with the recommended solution. The last part is the Instructions Handbook for the open source ESEF Label Linkbase Generator Program, which takes the 23 ESEF label linkbase files and generates a directory with the 22 non-English label linkbase files, including the missing label Roles, properly generated as described.

The final step is the ESEF 2017 Illustrated Taxonomy, oriented to users, with 23 languages in an Excel workbook, inspired in the IFRS Taxonomy Illustrated.

All these materials have been developed with the encouragement of XBRL Spain, and were publicly presented at the 25th November 2019 briefing | ESEF, the standard format for financial statements in Europe.

What is next?

easyESEF data entry, combining Excel (financial statements) with Word (declarative text) into a valid ESEF iXBRL annual report. Very soon here.

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