Division 7 To identify to which part of the financial statements the markups relate, issuers shall use dedicated root taxonomy elements as starting points for the respective parts of the financial statements in their extension taxonomy’s presentation linkbases. The element names, labels and prefixes of these root taxonomy elements shall be as set out in the Table 1.
United Kingdom
Table
Element names, labels and prefixes of the root elements
| Prefix | Element name | Label |
|---|---|---|
| ifrs-full | StatementOfFinancial PositionAbstract | Statement of financial position placeholder - this item MUST be used as a starting point for the statement of financial position |
| ifrs-full | IncomeStatement Abstract | Profit or loss placeholder - this item MUST be used as a starting point for the statement of profit or loss if the statement of profit or loss is disclosed separately |
| ifrs-full | StatementOfCompre hensiveIncomeAbstract | Statement of comprehensive income placeholder - this item MUST be used as a starting point for the statement of comprehensive income if it is disclosed separately or when the statement of profit or loss and other comprehensive income statements are combined in a single statement |
| ifrs-full | StatementOfCash FlowsAbstract | Statement of cash flows placeholder - this item MUST be used as a starting point for the statement of cash flows |
| ifrs-full | StatementOfChangesIn EquityAbstract | Statement of changes in equity placeholder - this item MUST be used as a starting point for the statement of changes in equity |
| esef_cor | NotesAccountingPolicies AndMandatoryTags | Notes, accounting policies and mandatory core taxonomy elements placeholder – this item MUST be used as a starting point for markups of disclosures in the notes to the financial statements |
The dedicated root taxonomy elements shall also be included in the XBRL taxonomy files prepared by ESMA.