DFSA Annual iXBRL Tagging Service 

1. REQUIREMENT

The Customer must have completed the Setup and Onboarding DFSA service, including approval of the initial mapping and tagged report.

2. ANNUAL ROLL-FORWARD AND UPDATE SERVICES

a. Roll Forward Activities

ParsePort will:

• Perform XBRL date roll-forward
• Update the reusable technical Excel file to reflect the current reporting period
• Maintain continuity and structural consistency with the prior validated annual filing

b. Review of Customer Material

ParsePort will:

• Review draft report files (PDF/EPUB)
• Identify new disclosures, changes, or structural updates
• Flag inconsistencies or correctness concerns

c. Mapping, Modeling & Tagging Updates

• ParsePort will:
• Map, model, and tag new or updated disclosures
• Apply DFSA taxonomy and best-practice modeling requirements
• Ensure accurate application of fact properties (signs, accuracy, units, value types)
• Maintain mapping consistency across reporting cycles

d. Validations

ParsePort will:

• Run XBRL technical and business rule validations
• Identify and resolve validation errors
• Ensure full compliance with DFSA submission requirements

e. Standard Taxonomy Migration

ParsePort will:

• Migrate to the latest approved DFSA taxonomy
• Replace deprecated elements
• Review taxonomy migration logs
• Update extension definitions where appropriate

f. TextSearch Update

ParsePort will update TextSearch structures to support DFSA tagging requirements, including mapping and identification of note areas using keyword logic.

3. SERVICES INCLUDED

• Full-service tagging of financial statements and notes
• Updates to the technical Excel file
• Mapping and modeling of new or modified disclosures
• Validation and compliance checks
• Dedicated Professional Services Manager/Specialist
• Advisory support during the reporting period
• TextSearch configuration and updates
• Platform availability and system support

4. SERVICES EXCLUDED

• Content preparation or rewriting of the Customer’s report
• Tagging of non-DFSA reporting frameworks
• Master language changes (available as add-on)
• Accelerated turnaround <3 business days (rush charges apply)

5. NOTES

ParsePort may require additional Professional Services hours for extensive Customer-driven changes.

6. TIMELINE

Customer must submit updated report files no later than seven (7) days before the filing deadline.

Changes submitted three (3) business days or fewer before filing will require Professional Services hours and may extend delivery timelines.

7. CUSTOMER RESPONSIBILITIES

• Provide updated draft and final report files
• Provide auditor feedback and update report content accordingly
• Approve the final tagged report
• Meet deadlines for a timely submission
• Filing responsibility remains with the Customer