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Status: Please note you should read all Brexit changes to the FCA Handbook and BTS alongside the main FCA transitional directions. Where these directions apply the 'standstill', firms have the choice between complying with the pre-IP completion day rules, or the post-IP completion day rules. To see a full list of Handbook modules affected, please see Annex B to the main FCA transitional directions.

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ANNEX I Legend for Tables 1 and 2 of Annex II, and for the Tables of Annexes IV and VI

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 Annexes IV and VI for elements defined in the namespace "http://www.esma.europa.eu/taxonomy/2017.3.31/esef_cor"

esef_all

prefix applied in the Table of Annex VI for elements defined in the namespace "http://www.esma.europa.eu/taxonomy/2017.3.31/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/2017.3.9/ifrs-full"