# 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), Annex I: Legend for Tables 1 and 2 of Annex II, and for the Tables of Annexes IV and VI

Extent: E+W+S+N.I.

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
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
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’

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Source: https://www.legislation.gov.uk/eur/2019/815/annex/I (the official version)
Page: https://openlegislation.uk/eu-regulation-2019-815/annex-I
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.