Amelkis XBRL

Amelkis XBRL is a cloud solution to automatically convert your reference document to Inline XBRL without changing the process. The application allows you to convert PDF, Word, Indesign, etc. documents without any loss of quality. Tagging is applied automatically according to the mapping you have defined. The creation of taxonomy extensions is facilitated. And for issuers who want it Amelkis takes care of the complete production of your Inline XBRL report.

First of all, the success of this project depends on a full-scale test of 2020 document filling. We will detail the steps that make this possible. We will then present the steps to follow in 2022.

We start with the steps to be carried out in 2021.

Step 1: The 2020 mapping.

This step consists of mapping the 2020 financial statements. The mapping allows you to reconcile your primary financial statements with the taxonomy. It also allows extensions to be defined when reconciliation is not possible. Most of our clients entrust this mapping to an accounting firm which formalizes it in the form of an Excel file.

Step 2: Setting up the 2020 taxonomy.

This step consists of setting up a taxonomy in accordance with this mapping in the Amelkis XBRL application. This task is most often performed by an Amelkis consultant. It is nevertheless quite simple. It consists of reformatting the Excel mapping in order to import it directly into the Amelkis XBRL application. This Excel import function automatically creates a taxonomy in accordance with your mapping. If you want to know more, Amelkis has produced a video training, here is the link:

Step 3: Tagging the 2020 UNIVERSAL REGISTRATION DOCUMENT.

This step consists of tagging the 2020 UNIVERSAL REGISTRATION DOCUMENT. To do this, a tagging file must be created which specifies the tag to be applied to each amount. This file is then loaded into the Amelkis XBRL software; the user only has to select the tables to trigger the automatic tagging. Amelkis sets up the tagging file for all customers to validate the entire process. The video training allows users to have the control very easily and update it if necessary.

Step 4: Checking compliance rules.

This step consists of checking that the taxonomy and tagging are in accordance with the rules defined by the Esef. The Amelkis XBRL application can generate this report directly. This report is systematically commented by Amelkis in order to facilitate the understanding of possible anomalies. These anomalies sometimes require issuers to review their mapping. In this case, Amelkis makes the desired changes.

Step 5: Exporting XBRL files.

This step consists of exporting the 2 mandatory XBRL files.
- Firstly, the Universal Registration Document in html format. This document allows the reader to view the tags. This document is essential for checking the completeness and consistency of the tagging. It also allows the quality of the HTML conversion to be checked.
- Secondly, the XBRL ZIP Files. This ZIP Files contains all the mandatory files. The taxonomy and the xhtml file.

Let’s move to the steps to be taken in 2022.

Step 1: The 2021 mapping.

This step will involve analyzing the 2021 consolidated financial statements as soon as possible.
If new lines appear, you will need to complete the 2020 mapping file by inserting the new lines. You should then send this file to the firm that carried out the 2020 mapping and ask them to map the new lines. To facilitate this work, you should also send them your 2021 consolidated statements.
Attention do not forget in this step to update the footnotes mapping. If you plan to add this type of information, you must define a mapping.

Step 2: The 2021 taxonomy setup.

This step will consist of updating your taxonomy in the Amelkis XBRL software. If you have not modified your mapping, you can use the same taxonomy as for tagging the Universal Registration Document 2020.
To update your taxonomy, you have two possibilities.
- First possibility. Send your new mapping to Amelkis. Amelkis will update your taxonomy file, test it and validate it.
- Second possibility. Do this work yourself. To help you, you have access to the support hotline as well as to the training videos.

Step 3: Tagging the consolidated accounts 2021.

This step will consist of tagging an extract of the Universal Registration Document containing the consolidated financial statements as soon as this part is available. Amelkis recommends not to wait for the final UNIVERSAL REGISTRATION DOCUMENT to test your tagging. Especially if the taxonomy has changed regarding 2020.

You have two possibilities to perform this test:
- 1st possibility. Send to Amelkis your consolidated financial statements in Word or PDF format. Amelkis updates your tagging file, tags your document, generates the XBRL files and sends you a documented compliance report.
- Second possibility. Do the work yourself. To help you, you have the Amelkis video training materials as well as the Amelkis Hotline support.

Step 4: Tagging the Universal Registration Document 2021 (version 1).

This step will consist of tagging the complete Universal Registration Document as soon as a first version is available.
This test will be very quick since the consolidated accounts will already have been tagged and validated.
This test will validate the HTML conversion of the document, ensure that the graphical elements are converted and that the tagging does not cause any problems. This test will allow you to tag the descriptive information that was not present in the consolidated accounts.
You will have two options for completing this test.
- First option, send your Universal Registration Document PDF to Amelkis. Amelkis will tag your document, generate the XBRL files and send you a commented compliance report.
- Second option, do this work yourself, possibly with the help of the support and the numerous training videos available.

Step 5: Tagging the final 2021 Universal Registration Document.

This step will consist of tagging, checking, and submitting the final document to the authority.

You will have two possibilities.

• First possibility, send Amelkis your Universal Registration Document PDF. Amelkis will tag your document, generate the XBRL files and send you a commented compliance report.
• Second possibility: carry out this work yourself possibly with the help of the support and the many training videos available.

We also take advantage of this training to re-emphasize the descriptive information and footnotes.

As you have seen, this presentation allows you to prepare well for the tagging of tables. The problem often stems from the tagging of footnotes and descriptive information. It very often happens that new footnotes appear at the last moment without having been documented in the mapping. You should therefore remember to update your mapping as soon as these footnotes appear.

The second problem comes from the tagging of descriptive information. This tagging is manual, it consists in selecting a text at a precise location in the document and the tag that corresponds to it. Very often the groups have not been precise enough which can waste a lot of time for the people doing the tagging.

You have two possibilities to facilitate the work of the person in charge of the tagging:

• Fill out the “Esef descriptive data” form, precisely indicating the texts to be tagged and their location. Knowing that you cannot tag the same text twice.
• Include a table in your UNIVERSAL REGISTRATION DOCUMENT as below which presents all the information. From experience, we recommend the second solution.

This presentation is now over, the whole Amelkis XBRL team remains at your disposal and wishes you a very good Esef 2021 campaign.