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 |
date | denotes that the element type is a date; these elements are line items and non-numeric |
monetary | denotes that the element type is monetary (a number in a declared currency); these elements are numeric line items |
decimal | 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 |
per share | denotes that the information format is a monetary amount divided by a number of shares |
percent | denotes that the information format is presented as a percentage |
pure | denotes that the information format is a ratio where unit for nominator and denominator is the same |
duration | denotes that the information format is a time interval |
area | denotes that the information format is an area |
true/false | denotes that the information format is a logical ‘true’ or logical ‘false’ (Boolean) |
list | denotes that the information format is an item from a list of specific possibilities (single-value enumeration) |
multiple choice | denotes that the information format is one or more items from a list of specific possibilities (set-value enumeration) |
table | denotes the beginning of a structure represented by a table where rows and columns contribute to definition of a financial concept on their intersection |
axis | denotes a dimensional property in a tabular structure |
domain | denotes the conceptual group of possible values for an axis, often used as the default value for an axis, expressing ‘all options’, ‘total’ and/or ‘not applicable’ |
member | denotes a member of a dimension on an axis |
line items | denotes the beginning of a series of information reported for a table |
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 Annexes IV and VI for elements defined in the namespace ‘https://www.esma.europa.eu/taxonomy/2025-03-27/esef_cor’ |
esef_all | prefix applied in the Table of Annex VI for elements defined in the namespace ‘https://www.esma.europa.eu/taxonomy/2025-03-27/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 ‘https://xbrl.ifrs.org/taxonomy/2025-03-27/ifrs-full’ |
Copyright and database right in the IFRS Taxonomy Materials is held by the IFRS Foundation. The IFRS Taxonomy Materials are produced using XBRL language with the permission of XBRL International. The IFRS Foundation shall not assert its rights in the IFRS Taxonomy Materials within the EEA towards the preparation and use of tagged IFRS financial statements in the context of application of IFRS Standards. The IFRS Foundation reserves all other rights, including but not limited to those outside of the EEA. Commercial Use including reproduction is strictly prohibited. For further information please contact the IFRS Foundation at www.ifrs.org