Build Slovak ESEF Annual Financial Report (Inline XBRL / XHTML)

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

Preveďte konsolidovanú výročnú finančnú správu emitenta podľa IFRS na jednotný európsky elektronický formát ESEF — Inline XBRL v dokumente XHTML s taxonómiou ESEF/IFRS 2025 — pre zverejnenie a podanie Národnej banke Slovenska (dohľad nad emitentmi / OAM); identifikátor LEI, obdobie a kontexty, detailné označkovanie hlavných konsolidovaných výkazov a blokové označkovanie poznámok, ukotvenie rozšírení taxonómie, jednotky EUR a validácia, s vyriešeným príkladom (lehota podľa smernice o transparentnosti)

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

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

Skill: Convert a consolidated IFRS annual report into an ESEF iXBRL (XHTML) report

Region: Slovakia (Slovensko) Category: Government — Financial statements Does: Takes a listed issuer's consolidated IFRS annual financial report and assembles it as a single ESEF (European Single Electronic Format) Inline XBRL document — an XHTML file with embedded XBRL tags — for publication and electronic filing under the Transparency Directive regime supervised by Národná banka Slovenska (NBS) as the Slovak issuer-supervision / OAM authority. Spec: ESEF Regulatory Technical Standard (Commission Delegated Regulation 2019/815) — Inline XBRL in XHTML using the ESEF / IFRS taxonomy (2025 edition), supervised in Slovakia by NBS.

Issuers with securities admitted to trading on an EU-regulated market must prepare their annual financial report (AFR) in ESEF. The primary consolidated IFRS statements (statement of financial position, profit or loss and OCI, changes in equity, cash flows) are block- and detail-tagged with the IFRS taxonomy; the remaining report (notes) is tagged at the prescribed level. The result is a human-readable XHTML carrying machine-readable XBRL. In Slovakia the report is filed to NBS (as the officially appointed mechanism / supervisor) and also deposited with the financial statements. Tags below follow the report and the ESEF taxonomy, not a verbatim schema.

When this applies

An issuer whose transferable securities are admitted to trading on an EU-regulated market and that prepares consolidated IFRS accounts must publish its AFR in ESEF.
The AFR is published / made public within the Transparency Directive deadline (generally within 4 months of the financial year-end — confirm) and filed to NBS / the OAM.
A corrected report is published as a re-issued ESEF document where required.
Issuers reporting only individual (non-consolidated) accounts prepare the XHTML; detailed XBRL tagging obligations focus on consolidated IFRS statements.

Structure (REPORT → iXBRL/XHTML)

XHTML document (single report file, human-readable)
  Inline XBRL header (ix:header):
     entity identifier (LEI), reporting period, taxonomy entry point (ESEF/IFRS 2025), units (EUR), context dates
  Primary consolidated statements — detail-tagged with IFRS taxonomy concepts:
     výkaz o finančnej situácii      statement of financial position
     výkaz ziskov a strát a OCI       statement of profit or loss and other comprehensive income
     výkaz zmien vo vlastnom imaní    statement of changes in equity
     výkaz o peňažných tokoch         statement of cash flows
  Notes (poznámky) — block tagging at the prescribed mark-up level
  Extension taxonomy + linkbases:   issuer extension concepts anchored to ESEF base concepts

Structure / data rules

Use the ESEF / IFRS taxonomy edition for the reporting year (2025) and the correct entry point; tag the primary consolidated statements at the required detail level and block-tag notes per the RTS.
Extension elements created by the issuer must be anchored to the closest wider/narrower standard IFRS concept; do not create extensions where a suitable base concept exists.
Each tagged fact carries the correct context (entity LEI, period/instant), unit (EUR or shares), decimals/scale and sign; numeric facts must be internally consistent (subtotals foot, statements cross-tie).
The LEI identifies the issuer; tagged figures must equal the figures in the human-readable report (the XHTML is the official report, not a separate dataset).
The document must be a valid single XHTML iXBRL file passing ESEF/Arelle-type validation (taxonomy, anchoring, calculation and formula checks).

Worked example (outline)

ix:header: LEI=097900XXXX0000000000, period 2025-01-01..2025-12-31, taxonomy=ESEF/IFRS 2025, unit=EUR
Statement of financial position: Assets total = Equity + Liabilities (each line detail-tagged)
Statement of profit or loss: Revenue, Profit for the year (detail-tagged); OCI section tagged
Notes: block-tagged sections; issuer extension "XYZ revenue" anchored to ifrs-full:Revenue

Rendered as a single XHTML report carrying inline XBRL, validated, then published and filed to NBS / the OAM within the Transparency-Directive deadline.

Validation checklist

ESEF / IFRS 2025 taxonomy and correct entry point used; valid single XHTML iXBRL document
Issuer LEI, reporting period, units (EUR) and contexts correct on every fact
Primary consolidated statements detail-tagged; notes block-tagged at the required level
Extension concepts anchored to base IFRS concepts; no needless extensions
Decimals/scale/sign correct; subtotals foot and statements cross-tie; tagged figures = visible figures
Passes ESEF validation (taxonomy, anchoring, calculation/formula checks)
Published and filed to NBS / OAM within the Transparency-Directive deadline (~4 months)

Last updated: 2026-06-04 — confirm the current ESEF RTS / IFRS taxonomy edition, tagging scope and mark-up depth, LEI/identifier rules, validation rules, and publication/filing deadline against current ESMA and Národná banka Slovenska (nbs.sk) issuer-supervision guidance before use.