Annex I Legend for Tables 1 and 2 of Annex II, and for the Tables of Annexes IV and VI
United Kingdom
| DATA/ATTRIBUTE TYPE/PREFIX | DEFINITION |
|---|---|
| text block | denotes 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 |
| text | denotes 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-dd | denotes that the element type is a date; these elements are line items and non-numeric |
| X | denotes that the element type is monetary (a number in a declared currency); these elements are numeric line items |
| X.XX | denotes that the element type is a decimalised value (such as a percentage or a ‘per share’ value); these elements are numeric line items |
| shares | denotes that the element type is a number of shares; these elements are numeric line items |
| table | denotes the beginning of a structure represented by a table where rows and columns contribute to definition of an financial concept on their intersection |
| axis | denotes a dimensional property in a tabular structure |
| member | denotes a member of a dimension on an axis |
| guidance | denotes an element that supports browsing of taxonomy content |
| role | denotes an element representing a section of a taxonomy, e.g. statement of financial position, income statement, each individual note, etc. |
| abstract | denotes a grouping element or a header |
| instant or duration | denotes that the monetary value represents a stock (if instant) or a flow (if duration) |
| credit or debit | denotes the ‘natural’ balance of the disclosure |
| esef_cor | F1prefix 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 | 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_technical | prefix applied in the Table of Annex VI for elements defined in the namespace ‘http://www.esma.europa.eu/taxonomy/ext/technical’ |
| ifrs-full | 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’ |