In the last two years, the public companies, obliged to produce financial statements in ESEF, had to tag only “the four main forms“. These are the Statement of financial position, the Statement on the comprehensive income, the Cash-flow statement and the Statement for changes in equity.

According to the ESMA guidance, updated in July, the public companies shall adhere to further requirements concerning the financial years, starting on or after 1 January 2022.

The new challenge is the so-called tagging of text blocks of the notes, which significantly affects the process of reporting. For fiscal years, starting on or after 1 January 2022, the tagging of text blocks is already mandatory.

The new version of AMANA XBRL Tagger completely takes into account the additional requirements, introduced by the ESMA Guidance.

The new functionalities in the last version of the certified XBRL solution include:

  • Transfer of tags of text blocks from a statement in Word into a statement in PDF​;
  • An improved functionality for transferring text tags in a new version of the statement in PDF;
  • Continuation assistance function​;
  • Change of scope of an already tagged area​;
  • Detailed information upon detecting positions, which appear calculations, amongst the four main forms;
  • Аutomatic tagging of tables​;
  • Changed appearance of the document Default settings.


AMANA XBRL Tagger can tag the text blocks in AFS from the last year, in order to be used as a basis for development of AFS for 2022.

By starting as early аs possible with preparing their ESEF statements, the companies are able to get familiar in details with the new functionalities of the instrument.

More about AMANA XBRL Tagger you may find here >