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*ESEF Tagging of Financial Statements or Level 1 ESRS Tagging or ISSB Tagging
Annexure A – Service description
A.1 ESEF Tagging of Financial Statements: The Scope of Services covers a range of actions and their associated Deliverables which are required for the successful tagging of Financial Statements and Notes to Financial Statements, within Annual Financial Reports, in accordance with the ESEF mandate.
Please see ANNEXURE C for a detailed breakdown of the process.
A.2 ESRS Tagging: The Scope of Services covers a range of actions and their associated Deliverables which are required for the successful tagging of ESRS disclosures in accordance with the ESEF mandate.
Please see ANNEXURE C for a detailed breakdown of the process.
A.3 IBBS Tagging: The Scope of Services covers a range of actions and their associated Deliverables which are required for the successful tagging of ISSB disclosures in accordance with the relevant mandate.
Please see ANNEXURE C for a detailed breakdown of the process.
A.4 GRI Tagging: The Scope of Services covers a range of actions and their associated Deliverables which are required for the successful tagging of GRI disclosures in accordance with the most recent GRI guidance.
Please see ANNEXURE C for a detailed breakdown of the process.
A.5 iXBRL Tagging for HMRC: The Scope of Services covers a range of actions and their associated Deliverables which are required for the successful tagging of Accounts in accordance with the HMRC mandate.
Please see ANNEXURE D for a detailed breakdown of the process.
A.6 iXBRL Tagging for Companies House: The Scope of Services covers a range of actions and their associated Deliverables which are required for the successful tagging of Accounts in accordance with the Companies House mandate.
Please see ANNEXURE D for a detailed breakdown of the process.
A.7 iXBRL Tagging for Irish Revenue: The Scope of Services covers a range of actions and their associated Deliverables which are required for the successful tagging of Accounts in accordance with the Irish Revenue mandate.
Please see ANNEXURE D for a detailed breakdown of the process.
Annexure B – Deliverables
B.1 ESEF Tagging of Financial Statements:
- A ZIP folder containing the xHTML Document, with embedded iXBRL information, and issuer - specific XBRL Extension taxonomy, if applicable, as per the specifications set out by the ESEF regulation.
- An xHTML “preview” Document. This document has an iXBRL viewer built into it, meaning that the iXBRL content can be reviewed without the need to install any other software.
- An Excel Report, detailing all tags, and corresponding dimensions, that have been applied.
A.2 ESRS Tagging:
- A ZIP folder containing the xHTML Document, with embedded iXBRL information, and issuer - specific XBRL Extension taxonomy, if applicable, as per the specifications set out by the ESEF regulation.
- An xHTML “preview” Document. This document has an iXBRL viewer built into it, meaning that the iXBRL content can be reviewed without the need to install any other software.
- An Excel Report, detailing all tags, and corresponding dimensions, that have been applied.
A.3 ISSB Tagging:
- A ZIP folder containing the xHTML Document, with embedded iXBRL information, and issuer - specific XBRL Extension taxonomy, if applicable, as per the specifications set out by the relevant regulation.
- An xHTML “preview” Document. This document has an iXBRL viewer built into it, meaning that the iXBRL content can be reviewed without the need to install any other software.
- An Excel Report, detailing all tags, and corresponding dimensions, that have been applied.
A.4 GRI Tagging:
- A ZIP folder containing the xHTML Document, with embedded iXBRL information, and issuer - specific XBRL Extension taxonomy, if applicable, as per the specifications set out by the GRI guidance.
- An xHTML “preview” Document. This document has an iXBRL viewer built into it, meaning that the iXBRL content can be reviewed without the need to install any other software.
- An Excel Report, detailing all tags, and corresponding dimensions, that have been applied.
A.5 iXBRL Tagging for HMRC:
- iXBRL document with iXBRL tags embedded.
- Annotated HTML document, showing all tags applied in a human-readable format
- An Excel file detailing all the tags applied in the iXBRL document and their corresponding dimensions.
A.6 iXBRL Tagging for Companies House:
- iXBRL document with iXBRL tags embedded.
- Annotated HTML document, showing all tags applied in a human-readable format
- An Excel file detailing all the tags applied in the iXBRL document and their corresponding dimensions.
A.7 iXBRL Tagging for Irish Revenue:
- iXBRL document with iXBRL tags embedded.
- Annotated HTML document, showing all tags applied in a human-readable format
- An Excel file detailing all the tags applied in the iXBRL document and their corresponding dimensions.
Annexure C - Example Work Schedule for ESEF, ESRS, ISSB and GRI iXBRL Reporting
Stage |
Who |
Step |
Tagging Analysis |
{Customer Name} |
{Customer Name} to identify the best document in PDF, ePub (fixed-format with fonts) or Word format for Tagging Analysis. This would either be the prior year Annual Report, or a draft of the new Annual Report. {Customer Name} would upload this to ARKK’s secure web portal. |
Tagging Analysis |
ARKK |
ARKK will pre-tag the document, by applying the relevant iXBRL tags to it, using the relevant taxonomy. The following outputs will be created and uploaded back to the secure web portal:
|
Tagging Analysis |
{Customer Name}, ARKK |
The {Customer Name} has 20 working days to review the tagging and feedback any points raised (either by them, or by a relevant Third Party). These should be collated and discussed by all relevant parties and if applicable ARKK will generate updated outputs.
Additional changes and feedback on tagging decisions outside of this one-month review period are chargeable in line with the Additional Service Fees.
At the end of this process the {Customer Name} must confirm with the Supplier that they agree with the tagging applied. |
Final Tagging of Annual Report for submission |
{Customer Name} |
{Customer Name} to upload PDF, ePub (fixed-format with fonts) or Word format document to ARKK’s secure web portal. This will be the full, final Annual Report. |
Final Tagging of Annual Report for submission |
ARKK |
ARKK will import the tags agreed upon in the ‘pre-tagging’ phase to the final PDF. At this stage ARKK will also apply any additional tags required, should there be new line-items in the Annual Report. The same output documents will be produced and uploaded back to the secure web portal. This will be completed and returned to {Customer Name} within 24 hours of receipt. |
Final Tagging of Annual Report for submission |
{Customer Name} |
Upon review by the {Customer Name}, should there be any review points raised (either by them, or by a relevant Third Party) then discussions will be had with all relevant parties and if applicable, ARKK will generate updated outputs. Feedback from the customer and third parties should be collated for ease of communication. The {Customer Name} must confirm with the Supplier that they agree with the final tagging applied. |
Final Tagging of Annual Report for submission |
{Customer Name} |
Final document is ready for submission to the regulator and to be published on the {Customer Name}’s website. |
Annexure D – Example Work Schedule for HMRC, Companies House and Irish Revenue iXBRL Reporting
Stage |
Who |
Step |
Accounts Tagging for Submission |
{Customer Name} |
{Customer Name} to upload a Word, Excel or PDF document to ARKK’s secure web portal. This will be the final report, containing the disclosures for submission. |
Accounts Tagging for Submission |
ARKK |
ARKK will apply the relevant iXBRL tags to the document, using the relevant taxonomy. The following outputs will be created and uploaded back to the secure web portal:
This will be completed and returned to {Customer Name} within 15 working days of receipt. |
Review of Tagging for Submission |
{Customer Name}, ARKK |
The {Customer Name} has 20 working days to review the tagging and feedback any points raised (either by them, or by a relevant Third Party). These should be collated and discussed by all relevant parties and if applicable ARKK will generate updated outputs.
Additional changes and feedback on tagging decisions outside of this one-month review period may be chargeable.
|
Submission of Tagged Accounts. |
{Customer Name} |
When tags have been agreed, the document is ready for submission to the regulator. |