ESEF 2025 and members anchoring

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Krzysztof Garbacz

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Feb 5, 2026, 7:44:06 AMFeb 5

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Hi!

Do you have an example of a correctly anchored Member element in the definition layer according to the 2025 reporting manual? One that would be visible in Arelle's Anchoring tab and not violate the ESEF.3.1.1 and ESEF.3.2.1 rules?

Best regards!

Krzysztof

Gregorio Mongelli

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Feb 6, 2026, 5:50:19 AMFeb 6

to Arelle-users

Hello,

Have a look at https://filings.xbrl.org/ !

I have randomly chosen https://filings.xbrl.org/filing/969500LCBOG12HXPYM84-2025-08-31-ESEF-FR-0

It contains 23 extensions of which some have the anchors you are looking for!

By the way, as far as I have seen, there is no longer an ESE.3.2.1 guidance in the latest version of the reporting manual.

Do not worry if it is still based on the ESEF 2022 taxonomy. Nothing significant has changed with respect to the anchoring.

Best regards,

Greg

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