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XBRL

XBRL – or eXtensible Business Reporting Language – is the reporting standard that applies to reporting corporations in Israel, from the financial statements of the first quarter of 2008, when IFRS implication became mandatory.

The ISA adopted the IFRS-XBRL taxonomy for specific financial statements (statement of financial position, statement of profit and loss, and certain information in the statement of cash flows), incorporating selected notes (such as information from the note on operating segments). Furthermore, adoption of the structure of the statements and the notes, as well as the names of the fields and manner of presentation, was based on the IFRS taxonomy guide.

Revised versions of XBRL taxonomy for electronic reporting are published regularly. From time to time, the ISA staff reviews the need to revise and adapt the current reporting form to the new taxonomy version.

We stress that reporting using the XBRL taxonomy is not designed to replace the financial statements of corporations but is rather designed to function as an auxiliary tool that concentrates specific financial data of the corporations that are traded on the TASE. ​


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