CoreFiling is naturally following the evolution of ESEF reporting and has already taken the opportunity to analyse some of the published filings. One area of interest is how companies are extending the taxonomy using the anchoring mechanism. This type of analysis can be used by filers, IFRS and ESMA to improve or add additional guidance on how to tag and use specific parts of the taxonomy.

The following statistics are taken from the CoreFiling TNDP APIs. All available filings have been considered, as published by European OAMs, excluding those with fundamental technical problems. This is a total of 430 filings.

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Table 1 shows the IFRS concepts most commonly used as an anchor to create entity specific line items.

  • All of the top 5 represent additional breakdown of this item over that included in the IFRS taxonomy. In general, grouping of line items is much less common than providing additional items.
  • The area where companies most often find they need to include additional breakdowns are in the Cash Flow Statement.
  • Within the Cash Flow Statement, companies that provide additional breakdown for one activity, tend to provide additional breakdown for others.
Concept used as anchorNumber of filings (% of total)
CashFlowsFromUsedInInvestingActivities162 (38%)
CashFlowsFromUsedInFinancingActivities152 (35%)
CashFlowsFromUsedInOperatingActivities121 (28%)
ProfitLossFromOperatingActivities118 (27%)
EquityAttributableToOwnersOfParent117 (27%)
Table 1. Most commonly anchored taxonomy elements

Table 2 shows the IFRS concepts that have most commonly been combined with others to give a new, less granular line item.

We can see from the table that there are groups of concepts from the base taxonomy that are often aggregated. The top five represent two of these groups, one is the aggregation of different Investing activities, the other is the aggregation of Retained Earnings and Other Reserves.

Concept used as anchorNumber of filings (% of total)
PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities77 (18%)
RetainedEarnings76 (18%)
PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities74 (17%)
OtherReserves63 (15%)
ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivitie63 (15%)
Table 2. Most commonly combined elements