XBRL taxonomy for annual financial statements

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• General Information
• XBRL taxonomy in accordance with HGB 6.8
• Banks taxonomy extension
• Federal Gazette annual financial statement XHTML
• XBRL taxonomy in accordance with IFRS (as of 2006-08-15)
• XBRL Taxonomy for U.S.GAAP (as of 2005-02-28)
• Individual extensions of XBRL taxonomies in accordance with HGB and IFRS

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General information

You can submit annual financial statements and financial reports to the Federal Gazette and the company register via XBRL, a semantic file structure especially for annual financial statements.

You may find general information regarding the submission of annual financial statements/financial reports in XBRL format in a documentation:

Download “Documentation” (PDF 858.7 kB).

At „XBRL programm“ a software for the structured compilation and transmission of your financial data on basis of Microsoft Office and the XBRL taxonomy of XBRL Germany incorporated society is available for you.

There are separate taxonomies for the different balance standards.
The Federal Gazette publisher accepts

• HGB,
• IFRS and
• US-GAAP

XBRL files for the balancing standards.

To allow additional formattings of continuous texts, not supported by XBRL, you may use an additional schema. This schema may be used for certain areas of the annual financial statements.

In line with publisher-specific regulations, the acceptance of individual taxonomy expansions of the balancing standards HGB and IFRS is supported.

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Banks taxonomy extension

Credit institutions in Germany are required to prepare their annual accounts in accordance with the standards of the German Commercial Code. The "Regulation on Accounting for Banks and Financial Services Institutions (RechKredV)" should also be observed in relation to the structure of the annual accounts and each balance sheet item. The banks taxonomy extension for HGB taxonomy was created by the Working Group of XBRL Taxonomy AG Germany e.V. For more information, see https://de.xbrl.org/

Possible applications:

Medium:

Federal Gazette

Section:

Accounting/financial reports

Category:

annual financial statements/annual financial reports

Publication types:

annual financial statement/annual financial report

Balance standard:

HGB

Category:

further financhial reports

Publication types:

Semi-annual financial report, quarterly-annual financial report

Medium:

Company register

Section:

Accounting/financial reports

Category:

published annual, semi-annual and quarterly-annual financial reports

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Federal Gazette annual financial statement XHTML

The Federal Gazette publisher has, as addition to XBRL (balancing standard: HBG, IFRS and US-GAAP) developed another XML schema, which enables the author of an annual financial statement to integrate simple design information in XBRL, like breaks and lists etc. XBRL itself does not take such design information into account.

This design information needs to be integrated in the XBRL footnotes in a redundant text, with the appropriate XBRL fact. Those footnotes will be displayed as designed content elements in the Federal Gazette and Company register.

Attention:

If relevant XBRL footnotes can not be validated against this schema, the publisher does not accept the XBRL file as manuscript. This means: XBRL files cannot be transmitted to the publisher with invalid XHTML fragments.

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XBRL Taxonomy in accordance with IFRS (as of 2006-08-15)

The XBRL taxonomy in accordance with IFRS (International Financial Reporting Standards) is an international standard for the submission of consolidated financial statements. The IFRS taxonomy is created by the International Accounting Standards Committee Foundation and made available to the public.

Further information can be found at https://www.xbrl.org/ or https://www.ifrs.org/.

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XBRL Taxonomy in accordance with U.S. GAAP (as of 2005-02-28)

XBRL Taxonomy for U.S. GAAP (United States Generally Accepted Accounting Principles) is the standard of the United States of America for the submission of annual accounts. The U.S. GAAP taxonomy was created by the U.S. XBRL consortium and made available to the public.

For more information, see https://www.xbrl.org/.

application:

Medium:

Federal Gazette

Range:

accounting/financial reports

Category:

annual accounts/annual financial reports

Publication types:

annual accounts/annual financial report

Accounting standard:

HGB

Category:

other financial reports

Publication types:

half-year financial report, quarterly financial report

Medium:

Company Register

Range:

accounting/financial reports

Category:

published annual and half-yearly and quarterly financial reports

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Individual extensions of XBRL taxonomies in accordance with the HGB and IFRS

For HGB and IFRS accounting standards' individual extensions may be filed with the Federal Gazette in the context of certain rules. These include:

• taxonomy extensions (changing or adding new balance sheet positions – concepts),
• label link bases (names of concepts – legend),
• Presentation link bases (positioning of the concepts - hierarchy information).

not accepted:

• extensions of the General Common Documents (GCD)
• Newly added report components (extensions may only be carried out in existing parts of the report ).

Validation is carried out with the adoption of XBRL instances and their extension files. Here, the following criteria must be met:

• a corresponding label link base must exist for the specified publication platform on the language of publication (publication language) (or * de * s).
• Any concept present in the XBRL instance must therefore have a label in the label link base (at least a terse or standard label).
• Any concept present in the XBRL instance must therefore have a position in the presentation link base.

no data received which referred to relative paths with directory information, i.e. references to Internet URLs (for example, xlink:href="http:// www.firma.com/Erweiterung.xsd #Position") or internal references to the lower or upper directories (for example, <import namespace="http://www.firma.com/hgbextension" schemaLocation=".../hgbextension/hgbextension.xsd"/>)

The exception of the references of the standard setters HGB, IFRS, etc W3.org. (For example xmlns:de-gcd="http://www.xbrl.de/de/gcd/2006-12-01").

Only the local path on the XBRL instance level is possible (for example xmlns:de-gaap-ci="Erweiterung.xsd"). The prerequisite is that these files are uploaded in addition to the XBRL instance.

In this regard, all xlink: href attributes in the submitted XML schema documents should be validated as well as the import and include elements in the XML schema.

Different identfiers will be made available in the label link of an XBRL concept. At least a terse or standard label of a concept in the language of publication must be present. The priority list described here shows the ranking, which is accessed in the interpretation (if 1. is not available no. 2 will be accessed, etc.):

• Terse-Positive/-Negative/-Zero (short identifier of the positive value and negative value, zero value)
• Terse (short identifier without a value statement - negative value is then reported with a minus)
• Positive-/Negative-/Zero-Label (long identifier of the positive value and negative value, zero value)
• standard label (long identifier without a value statement - negative value is then reported with a minus)

Additional information is also provided by Verein XBRL Deutschland e.V.

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