Data / Attribute type

Definition

abstract

denotes a grouping element or a header

date

denotes that the element type is a date; dates are non-numeric line items

instant or duration

denotes that a monetary value or a numeric line item represents a stock (if instant) or a flow (if duration)

line items

denote elements in rows of a table

table

denotes the beginning of a structure represented by a table

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

text block

denotes that the element type is a block of text; it is used to mark up larger pieces of information; text blocks are non-numeric line items

true/false

denotes that element type is a true or false statement; true/false statements are non-numeric line items

typed axis

denotes a dimensional property in a tabular structure, where the format for such dimensional property is defined in the taxonomy and the value of such dimensional property is provided by an undertaking in the report

X

denotes that the element type is monetary (a number in a declared currency); these elements are numeric line items

X.XX

denotes that element type is a decimalised value; these elements are numeric line items

Element name

Element type and attributes

Label type

Label content

References

AccumulatedEarnings

X instant

Label

Accumulated earnings

Article 48c(2)(h), Directive 2013/34/EU

AccumulatedEarningsOtherTaxJurisdictions

X instant

Label

Accumulated earnings, other tax jurisdictions

Article 48c(5), Directive 2013/34/EU

ApplicationOfOptionToReportInAccordanceWithTaxationReportingInstructions

True/False

Label

Application of option to report in accordance with taxation reporting instructions

Article 48c(3), Directive 2013/34/EU

VerboseLabel

Option to use reporting instructions referred to in Section III, Parts B and C, of Annex III to Council Directive 2011/16/EU is applied

CountryCodeOfMemberStateOrTaxJurisdiction

Text

Label

Country code of Member State or tax jurisdiction

Article 48c(5), Directive 2013/34/EU

CountryOfRegisteredOfficeOfUltimateParentUndertaking

Text

Label

Country of registered office of ultimate parent undertaking

VerboseLabel

Country where ultimate parent has its registered office

DateOfEndOfFinancialYear

Date

Label

Date of end of financial year

Article 48c(2)(a), Directive 2013/34/EU

DateOfStartOfFinancialYear

Date

Label

Date of start of financial year

Article 48c(2)(a), Directive 2013/34/EU

DescriptionOfNatureOfActivitiesOfSubsidiaryUndertakingsInMemberStateOrTaxJurisdictionExplanatory

Text block

Label

Description of nature of activities of subsidiary undertakings in Member State or tax jurisdiction [text block]

Article 48c(2)(b), Directive 2013/34/EU

VerboseLabel

Brief description per country of nature of activities in Member State or tax jurisdiction

DisclosureOfInformationOmittedForPreviousFinancialYearsExplanatory

Text block

Label

Disclosure of information omitted for previous financial years [text block]

Article 48c(6), Directive 2013/34/EU

DisclosureOfNamesOfSubsidiaryUndertakingsConsolidatedInFinancialStatementsOfUltimateParentUndertakingExplanatory

Text block

Label

Disclosure of names of subsidiary undertakings consolidated in financial statements of ultimate parent undertaking [text block]

Article 48c(2)(a), Directive 2013/34/EU

TerseLabel

Name of subsidiary undertakings consolidated in financial statements of ultimate parent undertaking

DisclosureOfTypeOfInformationOmittedExplanatory

Text block

Label

Disclosure of type of information omitted [text block]

Article 48c(6), Directive 2013/34/EU

TerseLabel

Information omitted

DisclosureOfTypeOfInformationOmittedOtherTaxJurisdictionsExplanatory

Text block

Label

Disclosure of type of information omitted, other tax jurisdictions [text block]

Article 48c(6), Directive 2013/34/EU

TerseLabel

Information omitted, other tax jurisdictions

ExplanationOfAnyMaterialDiscrepanciesBetweenIncomeTaxPaidAndAccruedAbstract

Label

Explanation of any material discrepancies between income tax paid and accrued [abstract]

ExplanationOfAnyMaterialDiscrepanciesBetweenIncomeTaxPaidAndAccruedExplanatory

Text block

Label

Explanation of any material discrepancies between income tax paid and accrued [text block]

Article 48c(7), Directive 2013/34/EU

ExplanationOfReasonForOmissionOfInformationExplanatory

Text block

Label

Explanation of reason for omission of information [text block]

Article 48c(6), Directive 2013/34/EU

GeneralInformationAbstract

Label

General information [abstract]

IncomeTaxAccrued

X duration

Label

Income tax accrued

Article 48c(2)(f), Directive 2013/34/EU

VerboseLabel

Income tax accrued – current year

IncomeTaxAccruedOtherTaxJurisdictions

X duration

Label

Income tax accrued, other tax jurisdictions

Article 48c(5), Directive 2013/34/EU

VerboseLabel

Income tax accrued – current year, other tax jurisdictions

IncomeTaxPaidOnCashBasis

X duration

Label

Income tax paid (on cash basis)

Article 48c(2)(g), Directive 2013/34/EU

IncomeTaxPaidOnCashBasisOtherTaxJurisdictions

X duration

Label

Income tax paid (on cash basis), other tax jurisdictions

Article 48c(5), Directive 2013/34/EU

ListOfSubsidiariesAndActivitiesAbstract

Label

List of subsidiaries and activities [abstract]

ListOfSubsidiariesAndActivitiesLineItems

Label

List of subsidiaries and activities [line items]

ListOfSubsidiariesAndActivitiesTable

Label

List of subsidiaries and activities [table]

NameOfMemberStateOrTaxJurisdictionTypedAxis

Typed axis

Label

Name of Member State or tax jurisdiction [typed axis]

Article 48c(5), Directive 2013/34/EU

NameOfSingleSubsidiaryPublishingNonEUUndertakingReport

Text

Label

Name and registered office of a single subsidiary undertaking which has published the report on income tax information of an undertaking that is not governed by the law of a Member State

Article 48b(6)(b), Directive 2013/34/EU

NameOfSingleBranchPublishingNonEUUndertakingReport

Text

Label

Name and address of a single branch which has published the report on income tax information of an undertaking that is not governed by the law of a Member State

Article 48b(6)(b), Directive 2013/34/EU

NameOfUltimateParentOfGroupOfStandaloneCompany

Text

Label

Name of ultimate parent of group / of standalone company

Article 48c(2)(a), Directive 2013/34/EU

VerboseLabel

Name of ultimate parent of group / of standalone company (complete as per statutes or business register)

NumberOfEmployees

X.XX instant

Label

Number of employees

Article 48c(2)(c), Directive 2013/34/EU

NumberOfEmployeesOtherTaxJurisdictions

X.XX instant

Label

Number of employees, other tax jurisdictions

Article 48c(5), Directive 2013/34/EU

OmittedInformationAbstract

Label

Omitted information [abstract]

OverviewOfAllocationOfElementsOnCountrybycountryBasisAbstract

Label

Overview of allocation of elements on country-by-country basis [abstract]

OverviewOfAllocationOfElementsOnCountrybycountryBasisAllOtherTaxJurisdictionsAggregatedBasisAbstract

Label

Overview of allocation of elements on country-by-country basis, all other tax jurisdictions (aggregated basis) [abstract]

OverviewOfAllocationOfElementsOnCountrybycountryBasisMemberStateOrTaxJurisdictionAbstract

Label

Overview of allocation of elements on country-by-country basis, Member State or tax jurisdiction [abstract]

OverviewOfAllocationOfElementsOnCountrybycountryBasisMemberStateOrTaxJurisdictionLineItems

Label

Overview of allocation of elements on country-by-country basis, Member State or tax jurisdiction [line items]

OverviewOfAllocationOfElementsOnCountrybycountryBasisMemberStateOrTaxJurisdictionTable

Label

Overview of allocation of elements on country-by-country basis, Member State or tax jurisdiction [table]

ProfitLossBeforeTax

X duration

Label

Profit (loss) before tax

Article 48c(2)(e), Directive 2013/34/EU

VerboseLabel

Profit (loss) before income tax

ProfitLossBeforeTaxOtherTaxJurisdictions

X duration

Label

Profit (loss) before tax, other tax jurisdictions

Article 48c(5), Directive 2013/34/EU

VerboseLabel

Profit (loss) before income tax, other tax jurisdictions

ReportingCurrency

Text

Label

Reporting currency

Article 48c(2)(a), and Article 48(c)8, Directive 2013/34/EU

Revenues

X duration

Label

Revenue

Article 48c(2)(d), Directive 2013/34/EU

TerseLabel

Revenues

RevenuesOtherTaxJurisdictions

X duration

Label

Revenue, other tax jurisdictions

Article 48c(5), Directive 2013/34/EU

TerseLabel

Revenues, other tax jurisdictions

Element name

Element type and attributes

Label type

Label content

References

Assets

X instant

Label

Tangible assets other than cash and cash equivalents

AssetsOtherTaxJurisdictions

X instant

Label

Tangible assets other than cash and cash equivalents, other tax jurisdictions

Capital

X instant

Label

Stated capital

CapitalOtherTaxJurisdictions

X instant

Label

Stated capital, other tax jurisdictions

LanguageOfReport

Text

Label

Language of report

PublicSubsidiesReceived

X duration

Label

Public subsidies received

PublicSubsidiesReceivedOtherTaxJurisdictions

X duration

Label

Public subsidies received, other tax jurisdictions

RevenuesRelated

X duration

Label

Revenues from transactions with related parties

RevenuesRelatedOtherTaxJurisdictions

X duration

Label

Revenues from transactions with related parties, other tax jurisdictions

RevenuesUnrelated

X duration

Label

Revenues from transactions with non-related parties

RevenuesUnrelatedOtherTaxJurisdictions

X duration

Label

Revenues from transactions with non-related parties, other tax jurisdictions