# 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), 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.

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

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.

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Source: https://www.legislation.gov.uk/eur/2019/815/annex/IV/division/7 (the official version)
Page: https://openlegislation.uk/eu-regulation-2019-815/annex-IV/division-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.