Filing an ESEF report involves many steps that must be completed correctly. This comprehensive checklist guides you through the entire process from preparation to submission, ensuring nothing is missed.
Key Takeaways
- Start preparation 8-12 weeks before deadline
- Validate early and often
- Keep audit documentation ready
- Test submission to OAM portal
- Maintain version control throughout
Pre-Filing Preparation
8-12 weeks before deadline:
☐ Download latest ESEF taxonomy
☐ Review prior year tagging
☐ Identify new requirements
☐ Plan extension taxonomy
☐ Set up validation tools
☐ Schedule review milestones
Tagging Phase
4-8 weeks before deadline:
☐ Complete element mapping
☐ Create extension elements
☐ Implement anchoring
☐ Tag primary statements
☐ Apply block tags to notes
☐ Internal review
Validation Phase
2-4 weeks before deadline:
☐ Run XBRL technical validation
☐ Check ESEF-specific rules
☐ Review calculation consistency
☐ Verify all mandatory elements
☐ Test rendering in viewer
☐ Address all errors and warnings
Package Creation
1-2 weeks before deadline:
☐ Create report package ZIP
☐ Validate package structure
☐ Check META-INF files
☐ Verify file encoding
☐ Final validation run
☐ Auditor review
Submission
On filing day: Test upload to OAM portal early. Keep multiple team members available. Have backup copies ready. Document the submission timestamp. Save the portal confirmation. Monitor for any rejection notices.
Checklist
- Latest taxonomy package installed
- Extension taxonomy validated
- All anchoring complete
- Primary statements tagged
- Notes block tagged
- No validation errors
- Warnings documented
- Package structure valid
- Auditor sign-off received
- OAM portal tested
- Submission documented