Home Technical Standards 2019 | Commission Delegated Regulation (EU) 2019/815 2019 | Commission Delegated Regulation (EU) 2019/815 [revoked] ANNEX I Legend for Tables 1 and 2 of Annex II, and for the Tables of Annexes IV and VI [revoked] ANNEX I Legend for Tables 1 and 2 of Annex II, and for the Tables of Annexes IV and VI [revoked]
You are viewing ANNEX I Legend for Tables 1 and 2 of Annex II, and for the Tables of Annexes IV and VI [revoked] as of ANNEX I Legend for Tables 1 and 2 of Annex II, and for the Tables of Annexes IV and VI [revoked] was last updated on 28/07/2023.

ANNEX I Legend for Tables 1 and 2 of Annex II, and for the Tables of Annexes IV and VI [revoked]

ANNEX I Legend for Tables 1 and 2 of Annex II, and for the Tables of Annexes IV and VI [revoked]

28/07/2023EU
DATA/ATTRIBUTE TYPE/PREFIXDEFINITION
text blockdenotes that the element type is a block of text; it is used to mark up larger pieces of information, such as notes, accounting policies or tables; text blocks are non-numeric line items
textdenotes that the element type is text (a sequence of alphanumeric characters); it is used to mark up short pieces of narrative information; text elements are non-numeric line items
yyyy-mm-dddenotes that the element type is a date; these elements are line items and non-numeric
Xdenotes that the element type is monetary (a number in a declared currency); these elements are numeric line items
X.XXdenotes that the element type is a decimalised value (such as a percentage or a "per share" value); these elements are numeric line items
sharesdenotes that the element type is a number of shares; these elements are numeric line items
tabledenotes the beginning of a structure represented by a table where rows and columns contribute to definition of an financial concept on their intersection
axisdenotes a dimensional property in a tabular structure
memberdenotes a member of a dimension on an axis
guidancedenotes an element that supports browsing of taxonomy content
roledenotes an element representing a section of a taxonomy, e.g. statement of financial position, income statement, each individual note, etc.
abstractdenotes a grouping element or a header
instant or durationdenotes that the monetary value represents a stock (if instant) or a flow (if duration)
credit or debitdenotes the "natural" balance of the disclosure
esef_cor(1) The definition of esef_cor is replaced by the following: "prefix applied in the Tables of Annex IV and VI for elements defined in the namespace "http://www.esma.europa.eu/taxonomy/2019-03-27/esef_cor";
esef_all(2) the definition of esef_all is replaced by the following: prefix applied in the Table of Annex VI for elements defined in the namespace "http://www.esma.europa.eu/taxonomy/2019-03-27/esef_all";
esma_technicalprefix applied in the Table of Annex VI for elements defined in the namespace "http://www.esma.europa.eu/taxonomy/ext/technical"
ifrs-full(3) the definition of ifrs-full is replaced by the following: "prefix applied in the Tables of Annexes IV and VI for elements defined in the namespace http://xbrl.ifrs.org/taxonomy/2019-03-27/ifrs-full".