{
  "url": "https://openlegislation.uk/eu-regulation-2019-815/annex-I",
  "json_url": "https://openlegislation.uk/eu-regulation-2019-815/annex-I.json",
  "legislation": "eur/2019/815",
  "legislation_title": "Commission Delegated Regulation (EU) 2019/815 of 17 December 2018 supplementing Directive 2004/109/EC of the European Parliament and of the Council with regard to regulatory technical standards on the specification of a single electronic reporting format (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2019-815",
  "path": "annex/I",
  "kind": "annex",
  "number": "I",
  "heading": "Legend for Tables 1 and 2 of Annex II, and for the Tables of Annexes IV and VI",
  "text": "DATA/ATTRIBUTE TYPE/PREFIX\nDEFINITION\ntext block\ndenotes 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\ntext\ndenotes 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\nyyyy-mm-dd\ndenotes that the element type is a date; these elements are line items and non-numeric\nX\ndenotes that the element type is monetary (a number in a declared currency); these elements are numeric line items\nX.XX\ndenotes that the element type is a decimalised value (such as a percentage or a ‘per share’ value); these elements are numeric line items\nshares\ndenotes that the element type is a number of shares; these elements are numeric line items\ntable\ndenotes the beginning of a structure represented by a table where rows and columns contribute to definition of an financial concept on their intersection\naxis\ndenotes a dimensional property in a tabular structure\nmember\ndenotes a member of a dimension on an axis\nguidance\ndenotes an element that supports browsing of taxonomy content\nrole\ndenotes an element representing a section of a taxonomy, e.g. statement of financial position, income statement, each individual note, etc.\nabstract\ndenotes a grouping element or a header\ninstant or duration\ndenotes that the monetary value represents a stock (if instant) or a flow (if duration)\ncredit or debit\ndenotes the ‘natural’ balance of the disclosure\nesef_cor\nprefix 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’\nesef_all\nprefix applied in the Table of Annex VI for elements defined in the namespace ‘http://www.esma.europa.eu/taxonomy/2019-03-27/esef_all’\nesma_technical\nprefix applied in the Table of Annex VI for elements defined in the namespace ‘http://www.esma.europa.eu/taxonomy/ext/technical’\nifrs-full\nprefix 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’",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Delegated Regulation (EU) 2019/2100 of 30 September 2019 amending Delegated Regulation (EU) 2019/815 with regard to updates of the taxonomy to be used for the single electronic reporting format (Text with EEA relevance)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2019/815/annex/I",
    "retrieved_at": "2026-11-01T14:43:24.296952+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}