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XBRL & ESEF

XBRL tagging

Also known as: Markup · Marking up · Opmærkning

Associating a reported value with a taxonomy concept (and its context) so it becomes a machine-readable XBRL fact.

What it means

XBRL tagging is the process of associating reported values with taxonomy concepts (and dimensions) so they become machine-readable facts. It is also called markup (the ESEF rules speak of “marking up”; Danish guidance uses opmærkning).

How a figure becomes a tagged fact

Reported value e.g. €1,250,000 in the income statement.
Taxonomy concept Revenue, from the ESEF/IFRS taxonomy.
Tagged fact Machine-readable, with period, entity and currency context.
Detailed tagging marks up each value individually; block tagging marks up a whole section as one fact.

How it relates to nearby concepts

Tagging produces Inline XBRL. It spans detailed tagging (value by value, used for ESEF primary statements) and block tagging (whole sections, used for the notes). Where no concept fits, the preparer creates an extension and anchors it.

Common misunderstandings

  • Tagging always means value-by-value: It covers both detailed tagging and block tagging: coarser, section-level markup is still tagging.

Statera keeps tagging consistent with the numbers in the report. See the ESEF framework:

ESEF Digital Filing →
XBRL Inline XBRL (iXBRL) Block tagging Anchoring All glossary terms

Sources

Last reviewed: 19 June 2026

See how Statera handles this in practice

Statera carries structure, controls and filing evidence through every reporting cycle. Request a demo to see it end to end.

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