[ESEF.2.2.6.textContentOrdering]

[Julija Dvorski]

Hello,

I have a  few questions related to validation message [ESEF.2.2.6.textContentOrdering] of ESEF Reporting.

Firstly, I would like to check the reason of showing this validation message only if you validate with unconsolidated disclosure system check.

Secondly, we have an misunderstanding with this validation message so it would be great if someone could help us clarify this situation.
We have a problem that during conversion of document from PDF to HTML some parts of text are divided in separate divs that are intertwined so we get a following warning in arelle:
[ESEF.2.2.6.textContentOrdering] The text content of tagged fact should have same order as human-readable report, ix:continuation elements out of order:  ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory - orderingtwo-2022-12-31-hr.xhtml 6839

The thing is that tagged text is stretched through several pages and has some tables in it that are in separate div which comes after the div with text, but after formating is applied it is positioned between two texts in human-readable report. So to get fact value ordered as in human-readable report we have to tag first part of text, then table (which is in second div) in first ix:continuation part and after that second part of text (from first div) in second ix:continuation part.

https://prnt.sc/0jgBztQrYpDW - picture of html structure
https://prnt.sc/zvpzudQ4jYPL - picture of fact value and human-readable report

If we tag text in the way that we first tag all elements from first div and after that we tag elements from next div we don't get that warning in arelle, but fact value doesn't have the same ordering as human-readable report.

https://prnt.sc/KbZcbwnf9F_Q - picture of html structure
https://prnt.sc/JG48QnYai4yX - picture of fact value and human-readable report - table text is before second part of text so it's not same as human-readable report

What would be advice on this occasion, how to handle this and is there any solution for this message?

Thanks,

Julija

[Gregorio Mongelli]

Hello Julija,

Are you sure that the message only appears with unconsolidated disclosure system check? From the code I have read, we do the checks for inline XBRL documents, which require the consolidated disclosure system checks.

From what I have understood of the screenshots you have provided, the first way of tagging the continuations is definitely  the correct one.

The problem stems from the fact that the DIV elements are not displayed in the same order as they are generated in the XBRL file. From the screenshot I do not know if you use absolute positioning or  "::before"/"::after" pseudo elements.  I think you use absolute positioning, but buried in some CSS class. For that case, we have an heuristic that is ineffective in your case: we do not test for the correct ordering of continuations if we find "position:absolute" in the HTML element. Thus, try to add a style attribute with "position:absolute" to deactivate the test.

If you think that the ESEF 2022 plug-in should be improved, do not hesitate to file a problem report at  https://github.com/Arelle/Arelle/issues. The best would be to enclose a sample inline XBRL document that exhibits the problem.

Best regards,

Gregorio Mongelli