Creating, reviewing and generating

Phase B - Creating instance XBRL CH file

Once the mapping between the operating accounts and the reporting concepts has been validated, you can proceed to complete the information required for the report. To do so:

1. Open the menu for the document on which the mapping was performed.
2. Select "[DEV] Swiss Electronic Balance Sheet XBRL" → "2. [DEV] Create Electronic Balance Sheet.".
3. The Swiss eBalance Report dialog opens four sections.
   1. General.
   2. Company information.
   3. Allocation of profits.
   4. Notes.

General

This section shows:

• The taxonomy version used to export the accounting data in XBRL format.
• The accounting reference period, which must match the fiscal year of the document.

This section also lets you choose the output type to generate (Print preview or XML file) — see Phase C for details on each option.

Company information

Company data is partly retrieved automatically from the accounting document's information - specifically, the data entered via the main menu:

• File→File Properties (basic data)→Accounting and Address.

In particular, the following data is retrieved:

• Company name.
• Address.
• City/Town.
• Postal code.
• Country.
• Currency.

UID

• The UID number must be entered manually by the user.
• The UID number is a unique identifier assigned to every active company, in the standard format CHE-XXX.XXX.XXX.
• It consists of nine digits preceded by the country prefix.
• For further details, please refer to the official page of Swiss Confederation - Federal Statistical Office: Enterprise Identification Number UID.
• To verify your UID number, you can consult official page of Swiss Confederation - Federal Statistical Office: UID register.

Legal forms

• A field for the company's legal form is also included, to be selected manually from a drop-down menu.
• Unlike the other company data, this field is not retrieved automatically from the accounting document.
• You must select the legal form matching your company from those currently supported by the XBRL CH:
  • Company limited by shares.
  • The Limited Liability Company.
  • Associations.
  • Foundations.

Allocation of profits

This section allows you to set the allocation of profit across:

1. Legal reserves.
2. Optional reserves.
3. Dividends.
4. Other allocations.

The allocation can be entered either as an absolute amount, i.e. a specific figure, or as a percentage of profit to be assigned to each individual item.

This section also shows the profit carried forward at the beginning and end of the fiscal year, the profit available for allocation, and the resulting amount of profit remaining after entering the allocation amounts or percentages.

Entering the profit allocation does not automatically generate an accounting entry to validate it. This means that, after entering the allocations, the corresponding accounting entries must be recorded manually in the document to reflect the decided profit distribution.

If the profit allocation has already been decided beforehand and the relevant accounting entries have already been recorded, then in this section you will need to verify that values entered exactly match those already recorded in the accounts.

Notes to Statement of Financial Statement

To manage the notes, reference is made to the content of the Documents table.

The Documents table must be created within the accounting document.

To add it, go to the main menu:

• Tools → Add/Remove Functionalities...
• Then select Add Document Table

A new documents table is then created.

Documents table

The table consists of three columns:

1. Id.
2. Description.
3. Attachments.

Id

• The name of attached document. The Id is free text, but should be unique within the table.
• For clarity, it is recommended to adopt an identifying prefix (for example attachment_) for attachments related to the XBRL electronic balance sheet. However this is simply a suggested convention for explanatory purposes, not a binding rule recognized or automatically interpreted by the extension.

Description

• Describes the content of the document (what the document represents).

Attachments

Contains the actual content of the attachment.

To insert an attachment:

• Click the corresponding cell in the "Attachments" column and set the cell format to text/html.
• Once this setting is confirmed, the attachment's content can be edited directly by clicking the button inside the cell that allows you to type within the attachment editing dialog.

Phase C - Reviewing and Generating XBRL CH file

The desired output is defined in the Swiss eBalance Report window, in the first compilation section General within Output group.

Print preview

The primary purpose is to enable a visual review of what is presented in XBRL CH tax-relevant documents.

This feature displays a preview of the fiscal accounting documents such as:

1. Statement of Financial Position.
2. Statement of Income.
3. Allocation of Profit.
4. Notes to Statement of Financial Statement.

All items shown are those correctly mapped to the reporting concepts.

If a fiscal accounting document or a specific item does not appear, this is due to the mapping between the XBRL CH accounts and those used in the accounting document: in other words, accounts not mapped to the XBRL CH accounts are not displayed. To identify these cases, dedicated error messages indicate which accounts are not correctly matched to the XBRL CH accounts.

A preview of the following documents will be available, as shown in the example screenshots below.

Statement of Financial Position preview

Statement of Income preview

Allocation of profit preview

Print preview with verification report

With the Print preview function combined with verification report flag, a print preview of the tax reports is generated, including:

• Additional details on the associations between operating accounts and XBRL CH accounts.
• As well as the amounts associated with each XBRL CH account.

For each XBRL account entry, the corresponding operating account and its amount are shown alongside it.

The purpose of this feature is:

• Verify the mapping status of accounts.
• Their related amounts.
• Making it possible to identify any necessary corrections.
• Anticipate the results arising from the mapping between operating accounts and XBRL CH accounts.

Print preview with verification report - Balance Sheet - 1/2

Print preview with verification report - Balance Sheet - 2/2

As shown in the screenshot above, for each main account the corresponding main XML tag of the XBRL CH file is displayed. Below it, within the subgroup of the main account, the operating accounts linked to that grouping appear, along with their account number and amount.

If calculation errors occur with respect to the XBRL CH accounting logic, they are flagged in red text at the bottom of the report:

• Indicating which error occurred and its implications.

For example, in the case shown here:

• Using fictitious data for demonstration purposes.
• An error is flagged regarding the balance sheet.
  • Since the assets do not equal the sum of liabilities and equity.

XML file

This feature generates an XBRL CH XML file for testing and verification purposes.

Before proceeding with this option, it is strongly recommended to carry out a review using the Print preview function, to make sure that:

1. All operating accounts are correctly matched to those defined by XBRL CH;
2. The structure of the XBRL CH documents is correct from an accounting and tax perspective;
3. The amounts are correct;
4. The classification of accounts between XBRL CH and operating accounts has been carried out correctly;
5. The entered company and tax data are correct.