# 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.

<!--
Guidance: How to use this template
- Purpose: one plan per annual filing that tells the reporting team,
  the tagging vendor and the auditor which taxonomy, which rules and
  which dates apply, and how every tag is reviewed.
- Start in the first month of the financial year: the taxonomy for the
  year is known early, and extension decisions take longer than
  tagging.
- The worked example uses the fictional Tarnwick Components SE, an
  IFRS reporter with shares on an EU regulated market, financial year
  2026, filing in spring 2027.
- Related templates: Financial Statement Disclosure Checklist
  (`finance/financial-statement-disclosure-checklist`), Month-End Close
  Checklist (`finance/month-end-close-checklist`), Consolidation and
  Intercompany Reconciliation
  (`finance/consolidation-and-intercompany-reconciliation`), Audit
  Committee Report (`finance/audit-committee-report`) and IFRS 18
  Transition Plan (`finance/ifrs-18-transition-plan`).
-->

## Document control

<!-- Guidance: Record the filing regime and taxonomy version up front. Most late-stage rework comes from tagging against the wrong taxonomy. -->

| 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

<!-- Guidance: State exactly which rules and taxonomy version apply to this year. Common pitfall: using last year's taxonomy because the vendor template was not updated. -->

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

<!-- Guidance: List each statement and note block and the tagging level. Common pitfall: missing the mandatory Annex II elements, such as the name of the reporting entity and the domicile, that sit outside the statements. -->

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

<!-- Guidance: Use a core element whenever its meaning fits. For each extension, record the reason and the anchor. Common pitfall: creating extensions for items the core taxonomy already covers with a slightly different label. -->

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

<!-- Guidance: Plan the review of tags, not only the validation run. A file can pass every technical rule and still use the wrong element. -->

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

<!-- Guidance: Run the ESMA conformance rules and the officially appointed mechanism's checks before the auditor's final review. Common pitfall: a late change in the annual report after the iXBRL file was frozen. -->

```mermaid
flowchart LR
  A["Draft annual report"] --> B["Tagging and extension review"]
  B --> C["Validation against ESEF rules"]
  C --> D["Auditor review of the ESEF file"]
  D --> E["Board approval of the report"]
  E --> F["Final file and report package"]
  F --> G["Filing with the officially appointed mechanism"]
```

| 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.