2999347 - DM - ESEF Validation issues

How to resolve ESEF validation errors reported in Disclosure Management ?

ESMA errors are listed here: https://www.esma.europa.eu/document/esef-validation-rules 

Disclosure Management 10.1

Errors 1. [ESEF.3.2.1.extensionTaxonomyElementNameDoesNotFollowLc3Convention] Extension taxonomy element name SHOULD follow the LC3 convention 2. [ESEF.3.3.1.extensionConceptsNotAnchored] Extension concepts SHALL be anchored to concepts in the ESEF taxonomy: 3. [ESEF.2.6.1.reportIncorrectlyPlacedInPackage] Document file not in correct place in report package: 4. [ESEF.2.5.1.executableCodePresent] Inline XBRL documents MUST NOT contain executable code: script 5. [ESEF.2.2.3.transformRegistry] ESMA recommends applying the latest available version of the Transformation Rules Registry marked with 'Recommendation' status for these elements 6. [ESEF.3.4.6.UsableConceptsNotAppliedByTaggedFacts] All usable concepts in extension taxonomy relationships MUST be applied by tagged facts 7. [ESEF.RTS.Annex.II.Par.2.missingMandatoryMarkups] Mandatory elements to be marked up are missing 8. [xbrl.5.2.5.2:calcInconsistency] Calculation inconsistent from ifrs-full:Revenue in link role http://www.sap.com/role/StatementConsolidatedIncomeStatement reported sum XXX,XXX computed sum XXX,XXX context CYTD unit EUR 9. [utre:error-NumericFactUtrInvalid] Unit EUR disallowed on fact ifrs-full:BasicEarningsLossPerShareFromContinuingOperations of type perShareItemType 10. [formula:assertionUnsatisfied] man_CountryOfIncorporation - http://www.esma.europa.eu/taxonomy/2019-03-27/esef_cor-for.xml 20529 11. [ESEF.RTS.III.1.G1-7-1.customUnitInUtr] Custom measure SHOULD NOT duplicate a UnitID of UTR: shares - sap-2019-12-31.html 1 12. [formula:assertionUnsatisfied] positive, $pos: ifrs-full:InterestPaidClassifiedAsFinancingActivities context CYTD
- sap-2020-12-31.xhtml 7870, http://www.esma.europa.eu/taxonomy/2019-03-27/esef_cor-for.xml 11079 13. [ESEF.RTS.Annex.III.Par.1.invalidInlineXBRL] RTS on ESEF requires valid XBRL instances, 155 errors were reported. - ../../IXDS sap-2020-12-31.xhtml 14. message:lei-identifier-scheme] The entity identifier scheme associated with this fact ('https://standards.iso.org/iso/17442') is not the standard LEI scheme ('http://standards.iso.org/iso/17442') 15. [html:syntaxError] Html error No declaration for attribute name of element a line xxx 16. [ix11.12.1.2:missingReferences] Instance fact missing schema definition: sap:CurrentOperatingIncomeIncludingOperatingMtM of Inline Element ix:nonFraction - sap-2020-12-31.xhtml 837 17. [xbrldie:PrimaryItemDimensionallyInvalidError] Fact sap:ShareCapitalIncreasesAndDecreases context PYTD_ComponentsOfEquityAxis_IssuedCapitalMember dimensionally not valid - sap-2020-12-31.xhtml 4810 18. [xbrldie:DefaultValueUsedInInstanceError] Context P2YE_RetrospectiveApplicationAndRetrospectiveRestatementAxis_PreviouslyStatedMember_ComponentsOfEquityAxis_EquityMember explicit dimension ifrs-full:ComponentsOfEquityAxis member ifrs-full:EquityMember is a default member item - sap-2020-12-31.xhtml 139, 3835 19. [xbrldie:ExplicitMemberUndefinedQNameError] Context P2YTD_RetrospectiveApplicationAndRetrospectiveRestatementAxis_FinancialEffectOfChangesInAccountingPolicyMember_ComponentsOfEquityAxis_ChangesInFairValueOther explicit dimension ifrs-full:ComponentsOfEquityAxis member sap:ChangesInFairValueOther is not a global member item - sap-2020-12-31.xhtml 139, 3882 20. [ESEF.3.4.2.extensionTaxonomyLineItemIncorrectlyLinkedToNonDimensionallyQualifiedHypercube] Dimensional line item not reported non-dimensionally has no need to be linked to "not dimensionally qualified" hypercube http://www.esma.europa.eu/xbrl/role/cor/esef_role-999999, primary item sap:CashFlowHedgesExclCommodityInstruments, sap:CurrentOperatingIncomeIncludingOperatingMtm 21. [ESEF.3.2.5.abstractConceptDefinitionInExtensionTaxonomy] Extension taxonomy SHOULD NOT define abstract concepts: concept sap:OtherCurrentFinancialLiabilities. - http://www.sap.com/xbrl/95980020140005308793-20201231.xsd 1187 22. [ESEF.RTS.Annex.IV.Par.4.2.monetaryConceptWithoutBalance] Extension monetary concepts MUST provide balance attribute: concept sap:OtherCurrentFinancialLiabilities. - http://www.sap.com/xbrl/95980020140005308793-20201231.xsd 1187 23. [ESEF.2.1.3.segmentUsed] xbrli:segment container MUST NOT be used in contexts 24. [ESEF.2.5.2.undefinedLanguageForTextFact] Each tagged text fact MUST have the 'xml:lang' attribute assigned or inherited. - sap-2019-12-31.html 7228, 7230, 25. [ESEF.2.2.3.transformRegistry] ESMA recommends applying the latest available version of the Transformation Rules Registry marked with 'Recommendation' status for these elements: ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense, - sap-2019-12-31.html 53, .. 26. [ESEF.3.3.2.anchoringRelationshipsForConceptsDefinedInElrContainingDimensionalRelationships] Anchoring relationships for concepts MUST be defined in a dedicated extended link role (or roles if needed to properly represent the relationships), e.g. http://{issuer default pattern for roles}/Anchoring. http://www.vid.com/role/Anchoring 27. [ESEF.3.4.4.missingPreferredLabelRole] Preferred label role SHOULD be used when concept is duplicated in same presentation tree location 28. [ESEF.3.4.5.missingLabelForRoleInReportLanguage] Label for standard role SHOULD be available in report language for concepts: esef_cor:ItemsAreFurtherDetailedInSection800400StatementOfChangesInEquityAdditionalDisclosures, sap:NonRecurringRevenue. - sap-2019-12-31.xsd 97, 102.. 29. [ESEF.2.4.1.transformableElementIncludedInHiddenSection]The ix:hidden section of Inline XBRL document MUST not include elements eligible for transformation. 2 fact(s) were eligible for transformation: ifrs-full:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities - sap-20191231.xhtml 139 30. [ix11.10.1.1:transformValueError] Inline element ix:nonFraction fact ifrs-full:ProfitLossFromOperatingActivities fact ifrs-full:ProfitLossFromOperatingActivities type decimal transform ixt:num-dot-decimal value error: -6782568 - XBRL Instance.html 145 31. [ESEF.3.1.5.extensionTaxonomyDocumentNameDoesNotFollowNamingConvention] Extension taxonomy document file name SHOULD match the {base}-{date}_{suffix}.{extension} pattern: sap-20211231_lab.xml. - http://www.sap.com/sap-20211231_lab.xml 3 , KBA , dm , EPM-DSM-COR-EU , EU , Problem