arelle-release 2.37.46__py3-none-any.whl → 2.38.0__py3-none-any.whl

arelle/plugin/validate/ESEF/Const.py

@@ -10,7 +10,6 @@ from arelle.FunctionIxt import ixtNamespaces
 from arelle.ModelValue import QName, qname
 from arelle.XmlValidate import lexicalPatterns
 
-styleIxHiddenPattern = re.compile(r"(.*[^\w]|^)-esef-ix-hidden\s*:\s*([\w.-]+).*")
 styleCssHiddenPattern = re.compile(r"(.*[^\w]|^)display\s*:\s*none([^\w].*|$)")
 datetimePattern = lexicalPatterns["XBRLI_DATEUNION"]
 docTypeXhtmlPattern = re.compile(r"^<!(?:DOCTYPE\s+)\s*html(?:PUBLIC\s+)?(?:.*-//W3C//DTD\s+(X?HTML)\s)?.*>$", re.IGNORECASE)
@@ -119,6 +118,9 @@ filenameRegexes = {
     "ref": r"(.{1,})-[0-9]{4}-[0-9]{2}-[0-9]{2}_ref[.]xml$",
 }
 
+reportBasenamePattern = "{base}-{date}-{version}-{lang}"
+reportBasenameRegex = re.compile(r"(.{1,})-[0-9]{4}-[0-9]{2}-[0-9]{2}-[1-9]-[a-zA-Z]{1,8}(-[a-zA-Z0-9]{1,8})*$")
+
 mandatory: set[QName] = set()  # mandatory element qnames
 
 # hidden references

arelle/plugin/validate/ESEF/ESEF_2021/DTS.py

@@ -348,6 +348,11 @@ def checkFilingDTS(
             val.modelXbrl.error("ESEF.3.1.1.linkbasesNotSeparateFiles",
                 _("Each linkbase type MUST be provided in a separate linkbase file, found: %(linkbasesFound)s."),
                 modelObject=modelDocument.xmlRootElement, linkbasesFound=", ".join(sorted(linkbasesFound)))
+            # As per ESEF conformance test case TC2_invalid, also output an extensionTaxonomyWrongFilesStructure error
+            val.modelXbrl.error("ESEF.3.1.1.extensionTaxonomyWrongFilesStructure",
+                                _("Each linkbase type MUST be provided in a separate linkbase file, please check file %(documentName)s."),
+                                modelObject=modelDocument.xmlRootElement,
+                                documentName=modelDocument.basename)
 
         # check for any prohibiting dimensionArc's
         for prohibitingArcElt in modelDocument.xmlRootElement.iterdescendants(tag="{http://www.xbrl.org/2003/linkbase}definitionArc"):

arelle/plugin/validate/ESEF/ESEF_2021/Image.py

@@ -10,7 +10,7 @@ from lxml.etree import XML, XMLSyntaxError
 
 from arelle.ModelObject import ModelObject
 from arelle.ModelXbrl import ModelXbrl
-from arelle.UrlUtil import scheme
+from arelle.UrlUtil import isExternalUrl
 from arelle.ValidateFilingText import validateGraphicHeaderType
 from arelle.typing import TypeGetText
 from ..Const import supportedImgTypes
@@ -89,7 +89,7 @@ def checkSVGContent(
                 modelXbrl.error(f"{guidance}.executableCodePresent",
                                 _("Inline XBRL images MUST NOT contain executable code: %(element)s"),
                                 modelObject=imgElt, element=eltTag)
-            elif scheme(href) in ("http", "https", "ftp"):
+            elif isExternalUrl(href):
                 modelXbrl.error(f"{guidance}.referencesPointingOutsideOfTheReportingPackagePresent",
                                 _("Inline XBRL instance document [image] MUST NOT contain any reference pointing to resources outside the reporting package: %(element)s"),
                                 modelObject=imgElt, element=eltTag)

arelle/plugin/validate/ESEF/ESEF_2021/ValidateXbrlFinally.py

@@ -27,7 +27,7 @@ from arelle.PythonUtil import isLegacyAbs, strTruncate
 from arelle.utils.Contexts import partitionModelXbrlContexts
 from arelle.utils.Units import partitionModelXbrlUnits
 from arelle.utils.validate.DetectScriptsInXhtml import containsScriptMarkers
-from arelle.UrlUtil import decodeBase64DataImage, isHttpUrl, scheme
+from arelle.UrlUtil import decodeBase64DataImage, isHttpUrl, isExternalUrl
 from arelle.ValidateFilingText import parseImageDataURL
 from arelle.ValidateUtr import ValidateUtr
 from arelle.ValidateXbrl import ValidateXbrl
@@ -60,7 +60,6 @@ from ..Const import (
     esefStatementsOfMonetaryDeclarationNames,
     mandatory,
     styleCssHiddenPattern,
-    styleIxHiddenPattern,
     untransformableTypes,
 )
 from ..Dimensions import checkFilingDimensions
@@ -269,6 +268,9 @@ def validateXbrlFinally(val: ValidateXbrl, *args: Any, **kwargs: Any) -> None:
                        "%(documentSets)s (Document files appear to be in multiple document sets)"),
                 modelObject=doc, documentSets=", ".join(sorted(ixdsDocDirs)))
         ixTargetUsage = val.authParam["ixTargetUsage"]
+        styleIxHiddenProperty = val.authParam.get("styleIxHiddenProperty")
+        if styleIxHiddenProperty:
+            styleIxHiddenPattern = re.compile(rf"(.*[^\w]|^){styleIxHiddenProperty}\s*:\s*([\w.-]+).*")
         if modelDocument.type in (ModelDocument.Type.INLINEXBRL, ModelDocument.Type.INLINEXBRLDOCUMENTSET, ModelDocument.Type.UnknownXML):
             hiddenEltIds = {}
             presentedHiddenEltIds = defaultdict(list)
@@ -307,7 +309,7 @@ def validateXbrlFinally(val: ValidateXbrl, *args: Any, **kwargs: Any) -> None:
                                 modelObject=elt, element=eltTag)
                         elif eltTag == "img":
                             src = elt.get("src","").strip()
-                            if scheme(src) in ("http", "https", "ftp"):
+                            if isExternalUrl(src):
                                 modelXbrl.error("ESEF.4.1.6.xHTMLDocumentContainsExternalReferences" if val.unconsolidated
                                                 else "ESEF.3.5.1.inlineXbrlDocumentContainsExternalReferences",
                                     _("Inline XBRL instance documents MUST NOT contain any reference pointing to resources outside the reporting package: %(element)s"),
@@ -341,7 +343,7 @@ def validateXbrlFinally(val: ValidateXbrl, *args: Any, **kwargs: Any) -> None:
                                         _("Images included in the XHTML document SHOULD be base64 encoded: %(src)s."),
                                         modelObject=elt, src=src[:128])
                                     if dataURLParts and dataURLParts.mimeSubtype and dataURLParts.data:
-                                        checkImageContents(modelXbrl, elt, dataURLParts.mimeSubtype, False, dataURLParts.data, val.consolidated)
+                                        checkImageContents(modelXbrl, elt, dataURLParts.mimeSubtype, False, dataURLParts.data, val.consolidated)  # type: ignore[arg-type]
                                 else:
                                     if not dataURLParts.mimeSubtype:
                                         modelXbrl.error(f"{contentOtherThanXHTMLGuidance}.MIMETypeNotSpecified",
@@ -353,7 +355,7 @@ def validateXbrlFinally(val: ValidateXbrl, *args: Any, **kwargs: Any) -> None:
                                             modelObject=elt, src=src[:128])
                                     # check for malicious image contents
                                     try: # allow embedded newlines
-                                        checkImageContents(modelXbrl, elt, dataURLParts.mimeSubtype, False, decodeBase64DataImage(dataURLParts.data), val.consolidated)
+                                        checkImageContents(modelXbrl, elt, dataURLParts.mimeSubtype, False, decodeBase64DataImage(dataURLParts.data), val.consolidated)  # type: ignore[arg-type]
                                         imgContents = None # deref, may be very large
                                     except binascii.Error as err:
                                         modelXbrl.error(f"{contentOtherThanXHTMLGuidance}.embeddedImageNotUsingBase64Encoding",
@@ -365,7 +367,7 @@ def validateXbrlFinally(val: ValidateXbrl, *args: Any, **kwargs: Any) -> None:
                         #    or to other sections of the annual financial report.'''
                         #elif eltTag == "a":
                         #    href = elt.get("href","").strip()
-                        #    if scheme(href) in ("http", "https", "ftp"):
+                        #    if isExternalUrl(href):
                         #        modelXbrl.error("ESEF.4.1.6.xHTMLDocumentContainsExternalReferences" if val.unconsolidated
                         #                        else "ESEF.3.5.1.inlineXbrlDocumentContainsExternalReferences",
                         #            _("Inline XBRL instance documents MUST NOT contain any reference pointing to resources outside the reporting package: %(element)s"),
@@ -420,7 +422,7 @@ def validateXbrlFinally(val: ValidateXbrl, *args: Any, **kwargs: Any) -> None:
                     if isinstance(elt, ModelInlineFootnote):
                         checkFootnote(elt, elt.value)
                     elif isinstance(elt, ModelResource) and elt.qname == XbrlConst.qnLinkFootnote:
-                        checkFootnote(elt, elt.value)
+                        checkFootnote(elt, elt.value) # type: ignore[attr-defined]
                     elif isinstance(elt, ModelInlineFact):
                         if elt.format is not None and elt.format.namespaceURI not in IXT_NAMESPACES:
                             transformRegistryErrors.add(elt)
@@ -461,17 +463,18 @@ def validateXbrlFinally(val: ValidateXbrl, *args: Any, **kwargs: Any) -> None:
                     modelObject=eligibleForTransformHiddenFacts,
                     countEligible=len(eligibleForTransformHiddenFacts),
                     elements=", ".join(sorted(set(str(f.qname) for f in eligibleForTransformHiddenFacts))))
-            for ixdsHtmlRootElt in modelXbrl.ixdsHtmlElements:
-                for ixElt in ixdsHtmlRootElt.getroottree().iterfind(".//{http://www.w3.org/1999/xhtml}*[@style]"):
-                    hiddenFactRefMatch = styleIxHiddenPattern.match(ixElt.get("style",""))
-                    if hiddenFactRefMatch:
-                        hiddenFactRef = hiddenFactRefMatch.group(2)
-                        if hiddenFactRef not in hiddenEltIds:
-                            modelXbrl.error("ESEF.2.4.1.esefIxHiddenStyleNotLinkingFactInHiddenSection",
-                                _("\"-esef-ix-hidden\" style identifies id attribute of a fact that is not in ix:hidden section: %(factId)s"),
-                                modelObject=ixElt, factId=hiddenFactRef)
-                        else:
-                            presentedHiddenEltIds[hiddenFactRef].append(ixElt)
+            if styleIxHiddenProperty:
+                for ixdsHtmlRootElt in modelXbrl.ixdsHtmlElements:
+                    for ixElt in ixdsHtmlRootElt.getroottree().iterfind(".//{http://www.w3.org/1999/xhtml}*[@style]"):
+                        hiddenFactRefMatch = styleIxHiddenPattern.match(ixElt.get("style",""))
+                        if hiddenFactRefMatch:
+                            hiddenFactRef = hiddenFactRefMatch.group(2)
+                            if hiddenFactRef not in hiddenEltIds:
+                                modelXbrl.error("ESEF.2.4.1.esefIxHiddenStyleNotLinkingFactInHiddenSection",
+                                    _("\"%(styleIxHiddenProperty)s\" style identifies id attribute of a fact that is not in ix:hidden section: %(factId)s"),
+                                    modelObject=ixElt, styleIxHiddenProperty=styleIxHiddenProperty, factId=hiddenFactRef)
+                            else:
+                                presentedHiddenEltIds[hiddenFactRef].append(ixElt)
             for hiddenEltId, ixElt in hiddenEltIds.items():
                 if (hiddenEltId not in presentedHiddenEltIds and
                     getattr(ixElt, "xValid", 0) >= VALID and # may not be validated
@@ -529,11 +532,11 @@ def validateXbrlFinally(val: ValidateXbrl, *args: Any, **kwargs: Any) -> None:
         if contextsWithDisallowedOCEs:
             modelXbrl.error("ESEF.2.1.3.segmentUsed",
                 _("xbrli:segment container MUST NOT be used in contexts: %(contextIds)s"),
-                modelObject=contextsWithDisallowedOCEs, contextIds=", ".join(c.id for c in contextsWithDisallowedOCEs))
+                modelObject=contextsWithDisallowedOCEs, contextIds=", ".join(c.id for c in contextsWithDisallowedOCEs if c.id is not None))
         if contextsWithDisallowedOCEcontent:
             modelXbrl.error("ESEF.2.1.3.scenarioContainsNonDimensionalContent",
                 _("xbrli:scenario in contexts MUST NOT contain any other content than defined in XBRL Dimensions specification: %(contextIds)s"),
-                modelObject=contextsWithDisallowedOCEcontent, contextIds=", ".join(c.id for c in contextsWithDisallowedOCEcontent))
+                modelObject=contextsWithDisallowedOCEcontent, contextIds=", ".join(c.id for c in contextsWithDisallowedOCEcontent if c.id is not None))
         if len(contextIdentifiers) > 1:
             modelXbrl.error("ESEF.2.1.4.multipleIdentifiers",
                 _("All entity identifiers in contexts MUST have identical content: %(contextIds)s"),

arelle/plugin/validate/ESEF/ESEF_Current/DTS.py

@@ -164,21 +164,49 @@ def checkFilingDTS(val: ValidateXbrl, modelDocument: ModelDocument, esefNotesCon
                     if modelConcept.isMonetary and not modelConcept.balance:
                         extMonetaryConceptsWithoutBalance.append(modelConcept)
                     if esefDisclosureSystemYear >= 2024:
-                        widerConcept = widerNarrowerRelSet.fromModelObject(modelConcept)
-                        narrowerConcept = widerNarrowerRelSet.toModelObject(modelConcept)
-
-                        # Transform the qname to str for the later join()
-                        widerTypes = set(r.toModelObject.typeQname for r in widerConcept if r.toModelObject is not None)
-                        narrowerTypes = set(r.fromModelObject.typeQname for r in narrowerConcept if r.fromModelObject is not None)
-
-                        if (narrowerTypes and narrowerTypes != {modelConcept.typeQname}) or (widerTypes and widerTypes != {modelConcept.typeQname}):
-                            widerNarrowerType = "{} {}".format(
-                                "Wider: {}".format(", ".join(t.clarkNotation for t in widerTypes)) if widerTypes else "",
-                                "Narrower: {}".format(", ".join(t.clarkNotation for t in narrowerTypes)) if narrowerTypes else ""
+                        widerRels = widerNarrowerRelSet.fromModelObject(modelConcept)
+                        narrowerRels = widerNarrowerRelSet.toModelObject(modelConcept)
+
+                        widerTypes = set(
+                            r.toModelObject.typeQname
+                            for r in widerRels
+                            if r.toModelObject is not None
+                            if r.toModelObject.typeQname is not None
+                        )
+                        narrowerTypes = set(
+                            r.fromModelObject.typeQname
+                            for r in narrowerRels
+                            if r.fromModelObject is not None
+                            if r.fromModelObject.typeQname is not None
+                        )
+
+                        allAnchorTypes = widerTypes | narrowerTypes
+                        if esefDisclosureSystemYear == 2024:
+                            invalidAnchorTypes = any(t != modelConcept.typeQname for t in allAnchorTypes)
+                            msg = _("Issuers should anchor their extension elements to ESEF core taxonomy "
+                                    "elements sharing the same data type.")
+                        else:
+                            invalidAnchorTypes = any(not modelConcept.instanceOfType(t) for t in allAnchorTypes)
+                            msg = _("Issuers should anchor their extension elements to ESEF core taxonomy "
+                                    "elements with the same data type or a data type derived from the "
+                                    "anchor's data type.")
+                        if invalidAnchorTypes:
+                            anchorTypeParts = []
+                            if widerTypes:
+                                widerStr = ", ".join(sorted(t.clarkNotation for t in widerTypes))
+                                anchorTypeParts.append(f"Wider: {widerStr}")
+                            if narrowerTypes:
+                                narrowerStr = ", ".join(sorted(t.clarkNotation for t in narrowerTypes))
+                                anchorTypeParts.append(f"Narrower: {narrowerStr}")
+                            anchorTypeStr = " ".join(anchorTypeParts)
+                            val.modelXbrl.warning(
+                                "ESEF.1.4.1.differentExtensionDataType",
+                                msg + _(" Concept: %(qname)s type: %(type)s %(anchorTypes)s"),
+                                modelObject=modelConcept,
+                                qname=modelConcept.qname,
+                                type=modelConcept.typeQname.clarkNotation,
+                                anchorTypes=anchorTypeStr
                             )
-                            val.modelXbrl.warning("ESEF.1.4.1.differentExtensionDataType",
-                                                _("Issuers should anchor their extension elements to ESEF core taxonomy elements sharing the same data type. Concept: %(qname)s type: %(type)s %(widerNarrowerType)s"),
-                                                modelObject=modelConcept, qname=modelConcept.qname, type=modelConcept.typeQname, widerNarrowerType=widerNarrowerType)
 
                     # check all lang's of standard label
                     hasStandardLabel = False
@@ -386,6 +414,11 @@ def checkFilingDTS(val: ValidateXbrl, modelDocument: ModelDocument, esefNotesCon
             val.modelXbrl.error("ESEF.3.1.1.linkbasesNotSeparateFiles",
                 _("Each linkbase type MUST be provided in a separate linkbase file, found: %(linkbasesFound)s."),
                 modelObject=modelDocument.xmlRootElement, linkbasesFound=", ".join(sorted(linkbasesFound)))
+            # As per ESEF conformance test case TC2_invalid, also output an extensionTaxonomyWrongFilesStructure error
+            val.modelXbrl.error("ESEF.3.1.1.extensionTaxonomyWrongFilesStructure",
+                                _("Each linkbase type MUST be provided in a separate linkbase file, please check file %(documentName)s."),
+                                modelObject=modelDocument.xmlRootElement,
+                                documentName=modelDocument.basename)
 
         # check for any prohibiting dimensionArc's
         for prohibitingArcElt in modelDocument.xmlRootElement.iterdescendants(tag="{http://www.xbrl.org/2003/linkbase}definitionArc"):

arelle/plugin/validate/ESEF/ESEF_Current/ValidateXbrlFinally.py

@@ -15,6 +15,7 @@ import tinycss2.ast  # type: ignore[import-untyped]
 from lxml.etree import _Comment, _Element, _ElementTree, _Entity, _ProcessingInstruction
 
 from arelle import LeiUtil, ModelDocument, XbrlConst
+from arelle.FunctionIxt import ixtNamespacesByVersion
 from arelle.ModelDtsObject import ModelConcept
 from arelle.ModelDtsObject import ModelResource
 from arelle.ModelInstanceObject import ModelContext
@@ -33,7 +34,7 @@ from arelle.PythonUtil import strTruncate
 from arelle.utils.Contexts import partitionModelXbrlContexts
 from arelle.utils.Units import partitionModelXbrlUnits
 from arelle.utils.validate.DetectScriptsInXhtml import containsScriptMarkers
-from arelle.UrlUtil import isHttpUrl
+from arelle.UrlUtil import isHttpUrl, isExternalUrl
 from arelle.ValidateUtr import ValidateUtr
 from arelle.ValidateXbrl import ValidateXbrl
 from arelle.ValidateXbrlCalcs import inferredDecimals, rangeValue
@@ -56,7 +57,6 @@ from .DTS import checkFilingDTS
 from ..Const import (
     DefaultDimensionLinkroles,
     FOOTNOTE_LINK_CHILDREN,
-    IXT_NAMESPACES,
     LineItemsNotQualifiedLinkroles,
     PERCENT_TYPES, datetimePattern,
     docTypeXhtmlPattern,
@@ -64,9 +64,10 @@ from ..Const import (
     esefPrimaryStatementPlaceholderNames,
     mandatory,
     styleCssHiddenPattern,
-    styleIxHiddenPattern,
     supportedImgTypes,
     untransformableTypes,
+    reportBasenamePattern,
+    reportBasenameRegex
 )
 from ..Dimensions import checkFilingDimensions
 from ..Util import checkForMultiLangDuplicates, getEsefNotesStatementConcepts, isExtension, getDisclosureSystemYear
@@ -74,6 +75,7 @@ from ..Util import checkForMultiLangDuplicates, getEsefNotesStatementConcepts, i
 _: TypeGetText  # Handle gettext
 
 ifrsNsPattern = re.compile(r"https?://xbrl.ifrs.org/taxonomy/[0-9-]{10}/ifrs-full")
+escapeWorthyStr = re.compile(r".*[<&]")
 
 
 def validateXbrlFinally(val: ValidateXbrl, *args: Any, **kwargs: Any) -> None:
@@ -294,6 +296,12 @@ def validateXbrlFinally(val: ValidateXbrl, *args: Any, **kwargs: Any) -> None:
                                 "http://www.xbrl.org/WGN/report-packages/WGN-2018-08-14/report-packages-WGN-2018-08-14"
                                 ".html: %(fileName)s (Document file not in correct place in package)"),
                                 modelObject=doc, fileName=doc.basename)
+                    elif esefDisclosureSystemYear >= 2025:
+                        m = reportBasenameRegex.match(_baseName)
+                        if not m:
+                            modelXbrl.error("ESEF.2.6.3.incorrectNamingConventionReportPackageReportFile",
+                                _("Inline XBRL document filename SHOULD match %(pattern)s"),
+                                modelObject=doc, fileName=doc.basename, pattern=reportBasenamePattern)
                 else: # non-consolidated
                     if docTypeMatch:
                         if not docTypeMatch.group(1) or docTypeMatch.group(1).lower() == "html":
@@ -311,6 +319,17 @@ def validateXbrlFinally(val: ValidateXbrl, *args: Any, **kwargs: Any) -> None:
                        "%(url)s: %(documentSets)s (Document files appear to be in multiple document sets)"),
                 modelObject=doc, documentSets=", ".join(sorted(ixdsDocDirs)), url=reportIncorrectlyPlacedInPackageRef)
         ixTargetUsage = val.authParam["ixTargetUsage"]
+        earliestTRVersion = val.authParam.get("earliestTransformationRegistryVersion", min(ixtNamespacesByVersion.keys()))
+        if earliestTRVersion not in ixtNamespacesByVersion:
+            raise ValueError(f'Unsupported "earliestTransformationRegistryVersion" disclosure system config setting: {earliestTRVersion}')
+        allowedTRnamespaces = frozenset(
+            ns for version, ns in ixtNamespacesByVersion.items()
+            if version >= earliestTRVersion
+        )
+        if styleIxHiddenProperty := val.authParam.get("styleIxHiddenProperty"):
+            styleIxHiddenPattern = re.compile(rf"(.*[^\w]|^){styleIxHiddenProperty}\s*:\s*([\w.-]+).*")
+        else:
+            styleIxHiddenPattern = None
         if modelDocument.type in (ModelDocument.Type.INLINEXBRL, ModelDocument.Type.INLINEXBRLDOCUMENTSET, ModelDocument.Type.UnknownXML):
             hiddenEltIds = {}
             presentedHiddenEltIds = defaultdict(list)
@@ -355,6 +374,27 @@ def validateXbrlFinally(val: ValidateXbrl, *args: Any, **kwargs: Any) -> None:
                             modelXbrl.error(f"{contentOtherThanXHTMLGuidance}.executableCodePresent",
                                 _("Inline XBRL documents MUST NOT contain executable code: %(element)s"),
                                 modelObject=elt, element=eltTag)
+                            externalReferenceFound = False
+                            if eltTag == "object":
+                                # Check if the attribute 'archive' contains an external reference!
+                                archiveAttr = elt.get("archive", "").strip()
+                                for possibleURI in archiveAttr.split(" "):
+                                    if isExternalUrl(possibleURI.strip()):
+                                        externalReferenceFound = True
+                                        break
+                            elif eltTag == "script":
+                                # Check if the attribute 'src' contains an external reference!
+                                srcAttr = elt.get("src", "").strip()
+                                if isExternalUrl(srcAttr):
+                                    externalReferenceFound = True
+                            if externalReferenceFound:
+                                modelXbrl.error(
+                                    "ESEF.4.1.6.xHTMLDocumentContainsExternalReferences" if val.unconsolidated
+                                    else "ESEF.3.5.1.inlineXbrlDocumentContainsExternalReferences",
+                                    _("Inline XBRL instance documents MUST NOT contain any reference pointing to resources outside the reporting package: %(element)s"),
+                                    modelObject=elt, element=eltTag,
+                                    messageCodes=("ESEF.3.5.1.inlineXbrlDocumentContainsExternalReferences",
+                                                  "ESEF.4.1.6.xHTMLDocumentContainsExternalReferences"))
                         elif eltTag == "a" and "mailto" in elt.get("href", ""):
                             modelXbrl.warning(f"{contentOtherThanXHTMLGuidance}.executableCodePresent.mailto",
                                             _("Inline XBRL documents SHOULD NOT contain any 'mailto' URI: %(element)s"),
@@ -371,7 +411,7 @@ def validateXbrlFinally(val: ValidateXbrl, *args: Any, **kwargs: Any) -> None:
                         #    or to other sections of the annual financial report.'''
                         #elif eltTag == "a":
                         #    href = elt.get("href","").strip()
-                        #    if scheme(href) in ("http", "https", "ftp"):
+                        #    if isExternalUrl(href):
                         #        modelXbrl.error("ESEF.4.1.6.xHTMLDocumentContainsExternalReferences" if val.unconsolidated
                         #                        else "ESEF.3.5.1.inlineXbrlDocumentContainsExternalReferences",
                         #            _("Inline XBRL instance documents MUST NOT contain any reference pointing to resources outside the reporting package: %(element)s"),
@@ -465,9 +505,9 @@ def validateXbrlFinally(val: ValidateXbrl, *args: Any, **kwargs: Any) -> None:
                     if isinstance(elt, ModelInlineFootnote):
                         checkFootnote(elt, elt.value)
                     elif isinstance(elt, ModelResource) and elt.qname == XbrlConst.qnLinkFootnote:
-                        checkFootnote(elt, elt.value)
+                        checkFootnote(elt, elt.value)  # type: ignore[attr-defined]
                     elif isinstance(elt, ModelInlineFact):
-                        if elt.format is not None and elt.format.namespaceURI not in IXT_NAMESPACES:
+                        if elt.format is not None and elt.format.namespaceURI not in allowedTRnamespaces:
                             transformRegistryErrors.add(elt)
                 ixHiddenFacts = set()
                 for ixHiddenElt in ixdsHtmlRootElt.iterdescendants(tag=ixNStag + "hidden"):
@@ -509,11 +549,15 @@ def validateXbrlFinally(val: ValidateXbrl, *args: Any, **kwargs: Any) -> None:
             for ixdsHtmlRootElt in modelXbrl.ixdsHtmlElements:
                 for ixElt in ixdsHtmlRootElt.getroottree().iterfind(".//{http://www.w3.org/1999/xhtml}*[@style]"):
                     styleValue = ixElt.get("style","")
-                    hiddenFactRefMatch = styleIxHiddenPattern.match(styleValue)
 
                     if styleValue:
                         for declaration in tinycss2.parse_blocks_contents(styleValue):
                             if isinstance(declaration, tinycss2.ast.Declaration):
+                                disallowedHiddenStyle = val.authParam.get("disallowedHiddenStyle")
+                                if declaration.lower_name == disallowedHiddenStyle:
+                                    modelXbrl.error("ESEF.2.4.1.IxHiddenStyleDisallowed",
+                                                    _("Usage of disallowed hidden style: %(styleName)s"),
+                                                    modelObject=ixElt, styleName=disallowedHiddenStyle)
                                 validateCssUrlContent(declaration.value, ixElt.modelDocument.baseForElement(ixElt),
                                                       modelXbrl, val, ixElt, imageValidationParameters)
                             elif isinstance(declaration, tinycss2.ast.ParseError):
@@ -521,14 +565,16 @@ def validateXbrlFinally(val: ValidateXbrl, *args: Any, **kwargs: Any) -> None:
                                                   _("The style attribute contains erroneous CSS declaration \"%(styleContent)s\": %(parseError)s"),
                                                   modelObject=ixElt, parseError=declaration.message,
                                                   styleContent=styleValue)
-                    if hiddenFactRefMatch:
-                        hiddenFactRef = hiddenFactRefMatch.group(2)
-                        if hiddenFactRef not in hiddenEltIds:
-                            modelXbrl.error("ESEF.2.4.1.esefIxHiddenStyleNotLinkingFactInHiddenSection",
-                                _("\"-esef-ix-hidden\" style identifies id attribute of a fact that is not in ix:hidden section: %(factId)s"),
-                                modelObject=ixElt, factId=hiddenFactRef)
-                        else:
-                            presentedHiddenEltIds[hiddenFactRef].append(ixElt)
+                    if styleIxHiddenPattern is not None:
+                        hiddenFactRefMatch = styleIxHiddenPattern.match(styleValue)
+                        if hiddenFactRefMatch:
+                            hiddenFactRef = hiddenFactRefMatch.group(2)
+                            if hiddenFactRef not in hiddenEltIds:
+                                modelXbrl.error("ESEF.2.4.1.esefIxHiddenStyleNotLinkingFactInHiddenSection",
+                                    _("\"%(styleIxHiddenProperty)s\" style identifies id attribute of a fact that is not in ix:hidden section: %(factId)s"),
+                                    modelObject=ixElt, styleIxHiddenProperty=styleIxHiddenProperty, factId=hiddenFactRef)
+                            else:
+                                presentedHiddenEltIds[hiddenFactRef].append(ixElt)
             for hiddenEltId, ixElt in hiddenEltIds.items():
                 if (hiddenEltId not in presentedHiddenEltIds and
                     getattr(ixElt, "xValid", 0) >= VALID and # may not be validated
@@ -536,9 +582,10 @@ def validateXbrlFinally(val: ValidateXbrl, *args: Any, **kwargs: Any) -> None:
                     requiredToDisplayFacts.append(ixElt)
             if requiredToDisplayFacts:
                 modelXbrl.error("ESEF.2.4.1.factInHiddenSectionNotInReport",
-                    _("The ix:hidden section contains %(countUnreferenced)s fact(s) whose @id is not applied on any \"-esef-ix- hidden\" style: %(elements)s"),
+                    _("The ix:hidden section contains %(countUnreferenced)s fact(s) whose @id is not applied on any \"%(styleIxHiddenProperty)s\" style: %(elements)s"),
                     modelObject=requiredToDisplayFacts,
                     countUnreferenced=len(requiredToDisplayFacts),
+                    styleIxHiddenProperty=styleIxHiddenProperty,
                     elements=", ".join(sorted(set(str(f.qname) for f in requiredToDisplayFacts))))
             del eligibleForTransformHiddenFacts, hiddenEltIds, presentedHiddenEltIds, requiredToDisplayFacts
         elif modelDocument.type == ModelDocument.Type.INSTANCE:
@@ -589,11 +636,11 @@ def validateXbrlFinally(val: ValidateXbrl, *args: Any, **kwargs: Any) -> None:
         if contextsWithDisallowedOCEs:
             modelXbrl.error("ESEF.2.1.3.segmentUsed",
                 _("xbrli:segment container MUST NOT be used in contexts: %(contextIds)s"),
-                modelObject=contextsWithDisallowedOCEs, contextIds=", ".join(c.id for c in contextsWithDisallowedOCEs))
+                modelObject=contextsWithDisallowedOCEs, contextIds=", ".join(c.id for c in contextsWithDisallowedOCEs if c.id is not None))
         if contextsWithDisallowedOCEcontent:
             modelXbrl.error("ESEF.2.1.3.scenarioContainsNonDimensionalContent",
                 _("xbrli:scenario in contexts MUST NOT contain any other content than defined in XBRL Dimensions specification: %(contextIds)s"),
-                modelObject=contextsWithDisallowedOCEcontent, contextIds=", ".join(c.id for c in contextsWithDisallowedOCEcontent))
+                modelObject=contextsWithDisallowedOCEcontent, contextIds=", ".join(c.id for c in contextsWithDisallowedOCEcontent if c.id is not None))
         if len(contextIdentifiers) > 1:
             modelXbrl.error("ESEF.2.1.4.multipleIdentifiers",
                 _("All entity identifiers in contexts MUST have identical content: %(contextIds)s"),
@@ -669,10 +716,22 @@ def validateXbrlFinally(val: ValidateXbrl, *args: Any, **kwargs: Any) -> None:
                 if esefDisclosureSystemYear >= 2024:
                     if not f.id:
                         factsMissingId.append(f)
-                    if isinstance(f, ModelInlineFact) and f.concept is not None and f.isEscaped != f.concept.isTextBlock:
-                        modelXbrl.error("ESEF.2.2.7.improperApplicationOfEscapeAttribute",
-                                          _("Facts with datatype 'dtr-types:textBlockItemType' MUST use the 'escape' attribute set to 'true'. Facts with any other datatype MUST use the 'escape' attribute set to 'false' - fact %(conceptName)s"),
-                                          modelObject=f, conceptName=f.concept.qname)
+                    errorMsg = _("Facts with datatype 'dtr-types:textBlockItemType' MUST use the 'escape' attribute set to 'true'.")
+                    if isinstance(f, ModelInlineFact) and f.concept is not None and esefDisclosureSystemYear >= 2024:
+                        if esefDisclosureSystemYear == 2024:
+                            errorMsg +=  _(" Facts with any other datatype MUST use the 'escape' attribute set to 'false'")
+                            hasEscapeIssue = f.isEscaped != f.concept.isTextBlock
+                        elif esefDisclosureSystemYear >= 2025:
+                            hasEscapeIssue = not f.isEscaped and (
+                                f.concept.isTextBlock or
+                                (f.value and escapeWorthyStr.match(f.value)))
+                            if f.value and escapeWorthyStr.match(f.value):
+                                errorMsg = _("Facts containing special characters like '&' or '<' must be escaped")
+                        if hasEscapeIssue:
+                            errorMsg += _(" - fact %(conceptName)s")
+                            modelXbrl.error("ESEF.2.2.7.improperApplicationOfEscapeAttribute",
+                                              errorMsg,
+                                              modelObject=f, conceptName=f.concept.qname)
                     if f.effectiveValue in ["0", "-0"] and f.xValue != 0:
                         modelXbrl.warning("ESEF.2.2.5.roundedValueBelowScaleNotNull",
                                           _("A value that has been rounded and is below the scale should show a value of zero. It has been found to have the value %(value)s - fact %(conceptName)s"),
@@ -707,6 +766,17 @@ def validateXbrlFinally(val: ValidateXbrl, *args: Any, **kwargs: Any) -> None:
                         #elif dim.isTyped:
                         #    conceptsUsed.add(dim.typedMember)
                 '''
+        # identify report date
+        reportDate = None
+        for f in modelXbrl.factsByLocalName.get("DateOfEndOfReportingPeriod2013", ()):
+            if getattr(f, "xValid", 0) >= VALID:
+                reportDate = f.xValue
+                break
+        if not reportDate: # no report period, take name's end context
+            for f in modelXbrl.factsByLocalName.get("NameOfReportingEntityOrOtherMeansOfIdentification", ()):
+                if getattr(f, "xValid", 0) >= VALID:
+                    reportDate = f.context.endDate
+                    break
 
         if esefDisclosureSystemYear >= 2024 and factsMissingId:
             modelXbrl.warning("ESEF.2.2.8.missingFactID",
@@ -776,8 +846,8 @@ def validateXbrlFinally(val: ValidateXbrl, *args: Any, **kwargs: Any) -> None:
 
         if transformRegistryErrors:
             modelXbrl.error("ESEF.2.2.3.incorrectTransformationRuleApplied",
-                              _("ESMA recommends applying the Transformation Rules Registry 4, as published by XBRL International or any more recent versions of the Transformation Rules Registry provided with a 'Recommendation' status, for these elements: %(elements)s."),
-                              modelObject=transformRegistryErrors,
+                              _("ESMA recommends applying the Transformation Rules Registry %(earliestTrNum)s, as published by XBRL International or any more recent versions of the Transformation Rules Registry provided with a 'Recommendation' status, for these elements: %(elements)s."),
+                              modelObject=transformRegistryErrors, earliestTrNum=earliestTRVersion,
                               elements=", ".join(sorted(str(fact.qname) for fact in transformRegistryErrors)))
 
         if orphanedFootnotes:
@@ -833,7 +903,12 @@ def validateXbrlFinally(val: ValidateXbrl, *args: Any, **kwargs: Any) -> None:
 
         # 3.1.1 test
         hasOutdatedUrl = False
-        for e in val.authParam["outdatedTaxonomyURLs"]:
+        outdatedTaxonomyURLs = val.authParam["outdatedTaxonomyURLs"].copy()
+        if reportDate:
+            for expiringTaxonomyURLs in val.authParam.get("expiringTaxonomyURLs", ()):
+                if expiringTaxonomyURLs["lastReportableDate"] < str(reportDate):
+                    outdatedTaxonomyURLs.update(expiringTaxonomyURLs["URLs"])
+        for e in outdatedTaxonomyURLs:
             if e in val.extensionImportedUrls:
                 val.modelXbrl.error("ESEF.3.1.2.incorrectEsefTaxonomyVersionUsed",
                      _("The issuer's extension taxonomies MUST import the applicable version of the taxonomy files prepared by ESMA. Outdated entry point: %(url)s"),

arelle/plugin/validate/ESEF/__init__.py

@@ -64,6 +64,7 @@ _: TypeGetText
 ESEF_DISCLOSURE_SYSTEM_TEST_PROPERTY = "ESEFplugin"
 
 ixErrorPattern = re.compile(r"ix11[.]|xmlSchema[:]|(?!xbrl.5.2.5.2|xbrl.5.2.6.2)xbrl[.]|xbrld[ti]e[:]|utre[:]")
+dupIdErrorPattern = re.compile(r"xml.3.3.1:idMustBeUnique|ix11.14.1.2:uniqueIxId")
 
 
 def validateEntity(modelXbrl: ModelXbrl, filename:str, filesource: FileSource) -> None:
@@ -75,7 +76,7 @@ def validateEntity(modelXbrl: ModelXbrl, filename:str, filesource: FileSource) -
         parser = XMLParser(load_dtd=True, resolve_entities=False)
         root = parse(file[0], parser=parser)
         if root.docinfo.internalDTD:
-            for entity in root.docinfo.internalDTD.iterentities():  # type: ignore[union-attr]
+            for entity in root.docinfo.internalDTD.iterentities():
                 modelXbrl.error(f"{contentOtherThanXHTMLGuidance}.maliciousCodePresent",
                                 _("Documents MUST NOT contain any malicious content. Dangerous XML entity found: %(element)s."),
                                 modelObject=filename, element=entity.name)
@@ -88,6 +89,11 @@ def esefDisclosureSystemSelected(modelXbrl: ModelXbrl) -> bool:
     return getattr(modelXbrl.modelManager.disclosureSystem, ESEF_DISCLOSURE_SYSTEM_TEST_PROPERTY, False)
 
 
+def shouldRunEsefValidationRules(val: ValidateXbrl) -> bool:
+    if not val.validateDisclosureSystem:
+        return False
+    return esefDisclosureSystemSelected(val.modelXbrl)
+
 class ESEFPlugin(PluginHooks):
     @staticmethod
     def disclosureSystemTypes(
@@ -216,7 +222,7 @@ class ESEFPlugin(PluginHooks):
         *args: Any,
         **kwargs: Any,
     ) -> None:
-        if not esefDisclosureSystemSelected(val.modelXbrl) and val.validateDisclosureSystem:
+        if not shouldRunEsefValidationRules(val):
             return None
         modelXbrl = val.modelXbrl
         val.extensionImportedUrls = set()
@@ -281,7 +287,7 @@ class ESEFPlugin(PluginHooks):
         *args: Any,
         **kwargs: Any,
     ) -> None:
-        if not esefDisclosureSystemSelected(val.modelXbrl) and val.validateDisclosureSystem:
+        if not shouldRunEsefValidationRules(val):
             return None
         disclosureSystemYear = getDisclosureSystemYear(val.modelXbrl)
         if disclosureSystemYear == 2021:
@@ -294,7 +300,7 @@ class ESEFPlugin(PluginHooks):
         *args: Any,
         **kwargs: Any,
     ) -> None:
-        if not esefDisclosureSystemSelected(val.modelXbrl) and val.validateDisclosureSystem:
+        if not shouldRunEsefValidationRules(val):
             return None
         if val.unconsolidated:
             return None
@@ -306,6 +312,14 @@ class ESEFPlugin(PluginHooks):
                             modelObject=modelXbrl)
             return # never loaded properly
 
+        disclosureSystemYear = getDisclosureSystemYear(modelXbrl)
+        if disclosureSystemYear >= 2025:
+            numDupIdErrors = sum(dupIdErrorPattern.match(e) is not None for e in modelXbrl.errors if isinstance(e,str))
+            if numDupIdErrors:
+                modelXbrl.warning("ESEF.2.2.8.duplicatedIdAttribute",
+                                _("ID attributes should be unique, %(numDupIdErrors)s such errors were reported."),
+                                modelObject=modelXbrl, numDupIdErrors=numDupIdErrors)
+
         numXbrlErrors = sum(ixErrorPattern.match(e) is not None for e in modelXbrl.errors if isinstance(e,str))
         if numXbrlErrors:
             modelXbrl.error("ESEF.RTS.Annex.III.Par.1.invalidInlineXBRL",
@@ -329,7 +343,7 @@ class ESEFPlugin(PluginHooks):
         *args: Any,
         **kwargs: Any,
     ) -> None:
-        if not esefDisclosureSystemSelected(val.modelXbrl) and val.validateDisclosureSystem:
+        if not shouldRunEsefValidationRules(val):
             return None
         modelXbrl = val.modelXbrl
         if hasattr(val, 'priorFormulaOptionsRunIDs'):  # reset environment formula run IDs if they were saved
@@ -370,7 +384,7 @@ __pluginInfo__ = {
         "Validate ESMA ESEF-2022",
         "validate/ESEF_2022",
     ],
-    "version": "1.2024.00",
+    "version": "1.2025.00",
     "description": """ESMA ESEF Filer Manual and RTS Validations.""",
     "license": "Apache-2",
     "author": authorLabel,