CFOUR Comply is a cloud-based solution that helps companies comply with ESEF reporting requirements by converting annual financial reports from PDF to XHTML format, tagging the reports with XBRL concepts, and generating an XBRL package ready for regulatory submission. It provides a collaborative environment where the financial reporting team and auditors can work on ESEF reports. CFOUR Comply integrates with CFOUR for financial consolidation to automatically import and tag consolidated statement values.

1. HASSLE-FREE ESEF
REPORTING SOLUTION

2. Background
We provide financial solutions for group companies to support them in their financial consolidation and regulatory reporting
requirements. Our clients include companies from the iGaming, retail, automotive, and telecommunications industries.
Ourproducts
Ourpartners

3. CFOUR is a financial consolidation software, used by groups of companies to automate their financial consolidation process and
produce accurate consolidated reports instantly. CFOUR enables finance teams to connect with several BI and reporting applications
and combine financial and operational reporting to expose actionable insights helping organizations make better decisions.
• Direct integrationwith any accounting system
• Multi-currency consolidation
• Automate group and sub-consolidations
• Partial ownership automation
• Direct Microsoft Excel® connectivity
• Support for budgets and forecasts
• Multi-dimensionalreporting
• Intercompanyelimination

4. What is ESEF?
The European Single Electronic Format (ESEF) is a reporting requirement published by the European Securities and
Markets Authority (ESMA) requiring all companies listed on EU and EEA regulated markets to publish their annual
financial reports in electronic format iXBRL / XHTML.
Who?
AllcompanieslistedinEUand
EEAregulatedmarkets
When?
Forallannualreportsforfiscal
yearsbeginning01/01/2021
How?
Convertyourannualreportto
electroniciXBRL/XHTMLformatusing
specializedsoftware

5. TraditionalWorkflow
Consolidate financials,
compile narratives and
send to design agency
Design agency receives
narratives and
statements and
generates the annual
report in PDF format
Board review of the
annual report and sign-
off
Annual report is
submitted to the
regulator and
published on
company’s website

6. New Workflow
Consolidate financials,
compile narratives and
send to design agency
Design agency receives
narratives and statements and
generates the annual reportin
PDF format
Board review of the iXBRL
annual reportand sign-off
XBRL is submitted to the
regulatory body and iXBRL
reportpublished on
company’s website
The annual report is
converted fromPDF to
XHTML formatusing
specialized software
The consolidated financial
statements are tagged with
XBRL concepts fromthe ESEF
taxonomy
Auditor review of the tagged
annual report

7. PDF vs XHTML
• XHTML is the format that makes annualreporting digital
• An XHTML report is considered a web page which can be
accessed through any browser you use to browse websites
• XHTML gives the report additional abilitiessuch as the
automaticextraction of importantdata and figures as well as the
tagging with XBRL
• A report in XHTML format should have exactly the same content
such as text, fonts, and graphics, as the report in PDF format,
and this can only be achieved using specialized software

8. XBRLTagging

9. Taggingrequirements
2022
Taggingofallfigureswithintheprimary
consolidatedfinancialstatements(incl.
footnotes)
2023
Taggingofallfigureswithintheprimary
consolidatedfinancialstatements(incl.
footnotes)
AND
Blocktaggingofthenotesrelatedtothe
consolidatedFS

10. Choosing your ESEF solution
Minimal Impact to
your Workflow
Accurate conversionof
your annual report
Easyto setup
and use
Compliant XBRL
package
generation

11. CFOUR Comply is a cloud solution intended for issuers to help them comply with ESEF requirements by
providing a collaborative environment where annual financial reports in PDF format are converted XHTML and
can be tagged with XBRL. The tagged report is validated through the CFOUR Comply interface and an XBRL
package is generated and ready to be filed to the regulatory body.
powered by FUJITSU Interstage XWand Runtime Processor

12. Why Comply?
Collaborative
Environment
Easy-to-use Flexible process
control
Faster ESEF
compliance
Cloud Solution

13. Built-InWorkflow
Upload your annual
reports in PDF format
to CFOUR Comply
CFOUR Comply
converts the report to
XHTML
Tag the consolidated
financial statements
with XBRL directly
within Comply
Comply validates the
tagging done with the
taxonomy ruleset
Give permission to
your auditor to review
the tagging in Comply
Sign-off the final
report and generate
an XBRL submission

14. ProductFeatures
PDF to XHTML conversion
Accurate conversion from PDF to
XHTML including complex graphics and
fonts
Tagging of financial statements
Tagging of financial statements with
XBRL concepts of a taxonomy including
member tagging, footnotes, and notes
Validation of tags
Validation of the tagged annual report
with XBRL concepts based on
taxonomy rules
Auditor Review
Give permissions to your auditor to
review the tagging on your annual report
within the same solution
XBRL generation
Generation of the XBRL package to be
submitted to the regulatory body and
the iXBRL report that can be published
on your website
Taxonomy extension
Add extension concepts to cater for your
entity specific disclosures and anchor to
the base taxonomy
Single sign-on
Sign in to your Comply subscription
using your Office 365 or G-Suite
organizational account
Roll-forward submission
Tag your report for the first year and
proceed to roll-forward tags foreach
report of every new year. The tags will
automatically be applied based on your
previous year’s tagging.

15. Demo

16. Integrationwith CFOUR
Automateyour
financial
consolidation with
CFOUR
Connect CFOUR with
CFOUR Comply and
automatically import
yourconsolidated
statements
Auto-tag values from
theimported
consolidated
statements with XBRL
Upload yourannual
report in PDF format to
Comply to convert to
XHTML
Comply merges the
annualreport with the
consolidated reports
derived from CFOUR
and generates and XBRL
package

17. Solutions
XHTML only Self-managed Fully outsourced
Want to have full control on the tagging
process and benefit from all the features
Comply offers?
With our self-managed solution, you have
full access to a Comply subscription where
you can benefit from all its features.
Need to be ESEF compliant but without
having IFRS consolidated statements to
tag?
We offer a solution to convert annual
reports to XHTML without getting into the
tagging process.
Don’t want to get your hands dirty with
tagging your annual reports with XBRL?
We offer outsourcing services where
you can leverage from our expertise in
XBRL to tag your annual report and
provide you with an ESEF compliant
submission
Hybrid
In a hurry to submit your XBRL package
for this year’s annual report?
Our hybrid solution allows you to
leverage from our expertise for the first
year of your ESEF submission and gives
you full control for the following years.

18. Thank you for your time!
+356 21669166
hello@cfour.tech
www.cfour.tech
Contactusformoredetails