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-dddate | denotes that the element type is a date; these elements are line items and non-numeric
Xmonetary | denotes that the element type is monetary (a number in a declared currency); these elements are numeric line items
X.XXdecimal | 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/2024-03-27/esef_cor’‘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/2024-03-27/esef_all’‘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/2024-03-27/ifrs-full’‘https://xbrl.ifrs.org/taxonomy/2025-03-27/ifrs-full’
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