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  2. Errors, Warnings and Inconsistencies

Error Message: ESEF 3.3.1 extensionConceptsNotAnchored

If you get the error message [ESEF 3.3.1 extensionConceptsNotAnchored] it means that a taxonomy extension was used but not anchored or linked to any wider or narrower elements. However, this may just be a warning and not a blocking error.

The ESMA manual specifies that it is not necessary to anchor an extension if the extension element is a subtotal where all elements leading up to the subtotal are expressed as either standard elements or anchored extensions.

As long as the element in question is a subtotal with no extra financial information, the warning can be disregarded.