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Error: ESEF.RTS.Annex.IV.Par.4.2.monetaryConceptWithoutBalance

  • Error location 

This error message is located in Taxonomypackage Check:


  • Error explanation

This error message is triggered when your report includes an extension that does not have a balance attribute (debit or credit). 


Extract from ESMA ESEF Reporting Manual (updated July 2024):


1.6 Use of positive and negative values (signage) - last paragraph:


It should be noted that there are some limited scenarios where numeric elements (specifically elements of monetaryItemType) need to be defined without a balance attribute because of the restrictions on calculation weights and balances, such as for Net cash flows from (used in) operations. ESMA deems that these should be assessed on a case-by-case basis and, provided that the no balance attribute is appropriate, they should be deemed acceptable. 

  • How to solve it

This error message needs to be assessed on a case-by-case basis, but can generally be disregarded, as it is not a blocking error.

If your report has been tagged by ParsePort, it is a deliberate choice by our technical team in the context of your other financial statement line items.