Taxonomy elements
ANNEX IVSupplementary provisions
ANNEX IV Taxonomy elements Table 1 Legend for the element type and attributes 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 Table 2 List of taxonomy elements 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 Table 3 List of additional taxonomy elements 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