XBRL and ESEF Tagging Plan Template (iXBRL, SEC Inline XBRL)

Regime and taxonomy version, tagging scope, Annex II elements, extensions and anchoring, tag review, validation, auditor review, filing timeline

Finanzen, Anlage & RechnungswesenStandardESEF RTS Delegated Reg (EU) 2019/815 as amended; ESEF Reporting Manual; SEC Inline XBRLxbrl esef tagging planAktualisiert 29.10.2026

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Anleitung: Use it when a listed issuer plans its ESEF or SEC Inline XBRL annual filing. Fill the regime and taxonomy row first, then the extension list. The main pitfall is tagging against last year's taxonomy or adding extensions for items the core taxonomy already covers.

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XBRL and ESEF Tagging Plan: [Issuer name], [Financial year]

Working plan for preparing the annual financial report in the European Single Electronic Format (ESEF), or an Inline XBRL filing with the US SEC: taxonomy version, tagging scope, extension and anchoring policy, review, validation, sign-off and filing. Based on Commission Delegated Regulation (EU) 2019/815 (ESEF RTS) as amended, the ESMA ESEF Reporting Manual and, for US filers, SEC Inline XBRL rules (Release No. 33-10514, 2018) and the EDGAR Filer Manual. Replace every [bracketed] value and every row marked Example. This is a documentation format, not legal, audit or financial advice; check the current official text and a qualified professional.

Document control

Field	Value
Document ID	[XBRL-YYYY-NNN] Example: XBRL-2026-001
Issuer and LEI	[Name, LEI] Example: Tarnwick Components SE, LEI [20-character LEI]
Regime	[ESEF / SEC Inline XBRL / UK DTR] Example: ESEF
Financial year	[YYYY] Example: FY2026, year ending 2026-12-31
Taxonomy	[Version] Example: ESEF taxonomy 2025 (package esef_taxonomy-2025_12_31), check the version required for FY2026
Tagging tool or vendor	[Name]
Version	[0.1]
Status	[Draft / Approved / Filed]
Owner	[@group-reporting-lead]
Approvers/reviewers	[@group-financial-controller], [@external-auditor-contact]
Last updated	YYYY-MM-DD
Classification	[Internal]

Approvals

Role	Name	Decision	Date
Group reporting lead	[@name]	[Prepared]	YYYY-MM-DD
Group financial controller	[@name]	[Approve]	YYYY-MM-DD
Chief financial officer	[@name]	[Approve filing]	YYYY-MM-DD

Revision history

Version	Date	Author	Change summary
0.1	YYYY-MM-DD	[@name]	First plan for the year
1.0	YYYY-MM-DD	[@name]	Example: Extension list approved

1. Regulatory basis and taxonomy

Under the ESEF RTS, issuers on EU regulated markets prepare the whole annual financial report in XHTML and mark up IFRS consolidated financial statements with Inline XBRL using the ESEF taxonomy. ESMA updates the RTS each year to bring in the latest IFRS Accounting Taxonomy; the Commission then adopts the amendment. ESMA publishes the consolidated RTS, the ESEF Reporting Manual (latest edition listed 2025-10-14, reference ESMA32-60-254), the taxonomy package and a conformance suite on its electronic reporting page. Confirm which taxonomy is mandatory for your financial year, as adoption dates of annual updates vary.

Regime	Rule source	Taxonomy	Notes
ESEF (EU)	Delegated Regulation (EU) 2019/815 as amended; ESEF Reporting Manual	ESEF taxonomy based on the IFRS Accounting Taxonomy	Detailed tagging of primary statements; block tagging of notes since financial years from 2022
SEC (US)	Release No. 33-10514 (2018-06-28); EDGAR Filer Manual	US GAAP Financial Reporting Taxonomy (2026 version accepted by the SEC in March 2026), SEC Reporting Taxonomy, DEI; or IFRS taxonomy for foreign private issuers	Cover page tagging on 10-K, 10-Q, 20-F, 40-F and 8-K
UK	FCA Disclosure Guidance and Transparency Rules, DTR 4.1 structured reporting rules; FCA technical note on taxonomies	UK-approved ESEF and FRC taxonomies	Check the current FCA Handbook and technical note

2. Tagging scope

Tag the primary statements in detail: every number in the statement of financial position, profit or loss and other comprehensive income, changes in equity and cash flows. Tag each note with a text block at the level of detail the RTS requires, and the accounting policies as separate blocks. Tag the mandatory entity information listed in Annex II of the RTS.

Area	Tagging level	Owner	Status
Statement of financial position (Example)	Detailed	[@name]	Done
Statement of profit or loss and OCI (Example)	Detailed	[@name]	Done
Statement of changes in equity (Example)	Detailed, with equity component dimensions	[@name]	In progress
Statement of cash flows (Example)	Detailed	[@name]	Done
Notes 1 to 34 (Example)	Text blocks per note and per policy	[@name]	In progress
Annex II mandatory elements (Example)	Detailed	[@name]	Done
Sustainability statement (Example)	Not tagged until marking-up rules apply	[@name]	Not applicable

3. Extensions and anchoring

Create an extension element only when no core element has the right accounting meaning. Anchor each extension in the primary statements to the core element with the closest wider meaning, and to narrower elements where they exist. Give each extension a standard label in the language of the report.

Ext ID	Extension element	Reason	Anchored to	Approved
EXT-001 (Example)	tarn:ToolingRecoveriesFromCustomers	Line item specific to the business model	Wider: ifrs-full:Revenue	[@name]
EXT-002 (Example)	tarn:RestructuringProvisionFactoryConsolidation	Separate line in the balance sheet	Wider: ifrs-full:OtherProvisions	[@name]

Example: 2 extensions out of 412 tagged facts in the primary statements (0.5%), down from 5 in FY2025.

4. Quality review

Review every tag for accounting meaning, sign, period, scale, dimensions and calculation consistency. Review a rendered view of the XHTML against the signed report for layout and text. Track each issue to closure.

Check	Method	Owner
Element meaning	Reviewer compares each tag with the taxonomy definition	[@name]
Sign and scale	Values positive unless the element meaning is reversed; scale matches the presentation	[@name]
Period and context	Instant versus duration, comparative period	[@name]
Calculation consistency	Totals add up in the calculation linkbase	Tool
Text blocks	Each block starts and ends at the right note	[@name]
Visual fidelity	XHTML matches the approved PDF	[@name]

5. Validation, sign-off and filing

Milestone	Date
Taxonomy and extension plan approved (Example)	2026-10-15
Dry run on Q3 interim figures (Example)	2026-11-30
Full tagging of draft annual report (Example)	2027-02-20
Auditor review complete (Example)	2027-03-10
Filing (Example)	2027-03-18

Check whether the auditor issues an opinion on ESEF compliance under national law, and agree the format and timing early. For SEC filers, test the submission in the EDGAR test environment and confirm cover page tags match the cover page.

6. References

Reference	Version or date
Commission Delegated Regulation (EU) 2019/815 (ESEF RTS), as amended	Consolidated version and annual amendments on ESMA's electronic reporting page: https://www.esma.europa.eu/issuer-disclosure/electronic-reporting
ESEF Reporting Manual, ESMA32-60-254	Edition listed 2025-10-14
ESEF taxonomy package 2025	esef_taxonomy-2025_12_31, listed 2026-04-21
SEC Inline XBRL, Release No. 33-10514	Adopted 2018-06-28: https://www.sec.gov/data-research/structured-data/inline-xbrl
FASB 2026 GAAP Financial Reporting Taxonomy	Released December 2025, accepted by the SEC March 2026

Standard and licence note

Based on Commission Delegated Regulation (EU) 2019/815 as amended, the ESMA ESEF Reporting Manual, SEC Inline XBRL rules and the EDGAR Filer Manual, cited by name and summarised in original words. XBRL and Inline XBRL are specifications of XBRL International; taxonomy element names are shown only as examples. Check the current official texts and taxonomy versions before use. Tarnwick Components SE and every figure are fictional. This template is original text and is not legal, audit or financial advice; check the current official text and a qualified professional. Template licence: MIT.