Build Hungarian ESEF Annual Financial Report (Inline XBRL XHTML)

Q: What does the Build Hungarian ESEF Annual Financial Report (Inline XBRL XHTML) skill do?

Alakítsa át a kibocsátó konszolidált IFRS éves pénzügyi beszámolóját ESEF (European Single Electronic Format) jelentéssé Inline XBRL (iXBRL) formátumban, XHTML-be ágyazva, az MNB-hez (tőkepiaci kibocsátói felügyelet) történő benyújtáshoz és a BÉT csatornákon való közzétételhez — a fő kimutatások részletes (detail) címkézése és a kiegészítő mellékletek blokk-címkézése a 2025-ös IFRS taxonómia szerint, a kiterjesztések (extension) bekötésével (anchoring) és az ESEF beadási szabályok szerinti validálással, LEI-azonosítóval, kidolgozott példával

Q: How do I run the Build Hungarian ESEF Annual Financial Report (Inline XBRL XHTML) skill?

Copy the skill and paste it into your own Claude or ChatGPT, then provide your source data. FinchContext skills run inside your own AI assistant, so your financial data never leaves your control.

Q: Which region does the Build Hungarian ESEF Annual Financial Report (Inline XBRL XHTML) skill cover?

Hungary. It targets the local tax authority / e-invoicing format described on this page.

Skill: Convert a consolidated IFRS annual report into ESEF iXBRL

Region: Hungary (Magyarország) Category: Government — Financial statements Does: Takes an issuer's consolidated IFRS annual financial report and assembles the ESEF (European Single Electronic Format) report as Inline XBRL (iXBRL) embedded in XHTML for electronic filing to the MNB as capital-market issuer supervisor (and disclosure via the Budapest Stock Exchange / regulated-market channels) — tagging the primary financial statements and (block-tagging) the notes against the current ESEF / IFRS taxonomy.

Spec: ESEF Regulatory Technical Standards — ESEF taxonomy (2025 IFRS taxonomy edition) Inline XBRL / XHTML

Issuers whose securities are admitted to trading on an EU regulated market (in Hungary, on the BSE / BÉT) must publish their annual financial report in ESEF — a single XHTML document with the consolidated IFRS statements machine-tagged as Inline XBRL. The whole report is human-readable XHTML; the primary statements (statement of financial position, P&L/OCI, equity, cash flows) are detail-tagged and the notes are block-tagged using the ESEF taxonomy (the 2025 IFRS taxonomy edition), with entity-specific extensions anchored to taxonomy elements. MNB supervises issuer disclosure in Hungary. Concept names below follow the ESEF/IFRS taxonomy presentation, not a verbatim XSD; the taxonomy edition is versioned annually, so confirm the current one.

When this applies

A regulated-market issuer (admitted to trading on the BSE / an EU regulated market) prepares consolidated accounts under IFRS and must file its annual financial report in ESEF.
The annual financial report is published within the statutory window after the financial year-end (per the Transparency framework — typically 4 months), with the ESEF iXBRL package as the official format.
Single (non-consolidated) reports and non-IFRS issuers may have lighter or no tagging obligations — confirm scope; this skill targets the consolidated-IFRS ESEF case.

Structure (annual report → iXBRL XHTML)

container     XHTML document (the readable annual report) with inline XBRL markup
header/context entity id (LEI), reporting period, currency, IFRS taxonomy edition (2025)
detail tags   primary statements (financial position, profit or loss & OCI, changes in
              equity, cash flows) — each line tagged to an IFRS taxonomy concept
block tags    notes to the financial statements — block-tagged (and, per phase-in,
              with marked-up detail) against the taxonomy
extensions    entity-specific concepts anchored (wider/narrower) to base taxonomy elements
package       reporting package (XHTML + extension taxonomy + filing rules conformance)

Data rules

Entity identified by its LEI; the period, presentation currency, and the IFRS taxonomy edition (2025) must be set in the iXBRL contexts.
Primary statements are detail-tagged to standard IFRS concepts; notes are block-tagged per the ESEF phase-in; signs, scales (decimals/scale), and units must be correct.
Extension elements (where the issuer needs a concept not in the taxonomy) must be anchored to the closest wider/narrower base element per the ESEF rules; avoid unnecessary extensions.
The visible XHTML and the tagged values must agree — the inline facts present exactly the figures shown to readers; the package must pass ESEF/Filing-Rules validation.
Consolidated IFRS figures; amounts in the presentation currency (HUF or other) with consistent scaling; the report must tie to the audited financial statements.

Worked example (outline)

context: LEI=<20-char LEI>, period=2025-01-01..2025-12-31, currency=HUF, taxonomy=IFRS 2025
detail:  Revenue=120,000 (mFt) → ifrs-full:Revenue ; Profit=9,000 (mFt) → ifrs-full:ProfitLoss
block:   Note "Significant accounting policies" block-tagged
extension: "Adjusted EBITDA" anchored (narrower) to a base IFRS performance concept
package: XHTML + extension taxonomy, passes ESEF filing-rules validation

Produced as a single iXBRL XHTML package, validated against ESEF/IFRS-2025 rules, then filed to MNB and disclosed via the BSE channels.

Validation checklist

Current ESEF / IFRS taxonomy edition (2025) used; consolidated-IFRS scope confirmed
Entity LEI, reporting period, presentation currency, and units/scale set in iXBRL contexts
Primary statements detail-tagged; notes block-tagged per the phase-in
Extension concepts anchored (wider/narrower) to base taxonomy elements; no needless extensions
Visible XHTML figures equal the tagged inline facts; signs and decimals correct
Package passes ESEF filing-rules / formula validation
Ties to the audited financial statements; filed to MNB & disclosed via BSE within the deadline (~4 months)

Last updated: 2026-06-04 — the ESEF taxonomy edition, tagging scope, and disclosure deadlines change annually; confirm the current schema/version (IFRS taxonomy edition), identifiers (LEI), scaling, and deadline against current authority (mnb.hu / bse.hu / ESMA) guidance before use.