Multi-tagging allows you to apply multiple tags in your ESEF report for the same text or word.
Depending on the level of granularity that you want to achieve, you will need to combine two or more elements.
If you need to know how to combine the elements in our template, you can follow this link.
To replicate the example above, present in ESMA's Reporting Manual, you will have to structure the hypertags as follows:
1. To tag the header "Notes to the consolidated IFRS Financial Statements" you will need only one element: pp://Notes/Disclosure of notes and other explanatory information[taxonomy=ESEF]
2. To tag the second section, you will need to combine the previous element with the "Disclosure of significant accounting policies":
pp://Accounting policies/Disclosure of significant accounting policies[taxonomy=ESEF]+Notes/Disclosure of notes and other explanatory information[taxonomy=ESEF]
3. For the third section, you will need to use three elements. Adding to the two above, the "Disclosure of basis of preparation of financial statements": pp://Notes/Disclosure of basis of preparation of financial statements[taxonomy=ESEF]+Accounting policies/Disclosure of significant accounting policies[taxonomy=ESEF]+Notes/Disclosure of notes and other explanatory information[taxonomy=ESEF]
4. Lastly, for the fourth highlighted section, we follow the same logic described in the previous point by adding the "Disclosure of accounting judgments and estimates" instead of "Disclosure of basis of preparation of financial statements: pp://Notes/Disclosure of accounting judgements and estimates[taxonomy=ESEF]+Accounting policies/Disclosure of significant accounting policies[taxonomy=ESEF]+Notes/Disclosure of notes and other explanatory information[taxonomy=ESEF]
Consider that the level of granularity that you will need to apply to your report will be decided by your auditors.