A human-readable PDF is not automatically a structured report for another system. An “export” button does not demonstrate interoperability.
Three separate tools
In EFRAG's workflow, the Digital Template collects data, the XBRL taxonomy defines its structure and the converter produces a digital report. Versions must be compatible. Use the official resource page for tools and instructions.
Their existence does not establish that a commercial application already integrates with them.
A supplier test worth requesting
Use synthetic data, not client records:
- identify the standard version and output format;
- enter a small dataset including units, period and a missing value;
- export and check that values and meaning survive;
- open the result in the recipient's tool;
- examine errors, warnings and omitted information.
A file that opens is not necessarily complete. Compare what is missing as well as what is present.
Two levels of validation
Technical validity concerns structure, types and format rules. Data quality concerns sources, scope, method and responsibility. An invented number can be correctly formatted.
Keep a conversion record: source file, model version, result, date and resolved issues. Any change to a value during conversion must be explainable.
Check changes between reporting cycles
An earlier field mapping may no longer be valid. Review the version timeline before labelling the output.
This guide does not certify a native VSME-PRO XBRL export. It describes checks for evaluating any solution. The foundation remains the source dossier, not the format alone.