List of available text/block tags List of available text/block tags

List of available text/block tags

The table below lists all tags that can/should be used outside of your primary financial statement tables to tag parts of the text.

How to apply these tags to your documents depends on the type of the tag.

Most of these tags are Text block tags, see How to do block tagging for instructions on how to apply block tags.

Next to these there are also Text tags that are supposed to be used to tag a smaller piece of text within a paragraph. See Setting General data and hyper tagging for ESEF on how to apply these tags.

Finally, there are three Value tags in this list related to dividends, see How to tag values outside of tables on how to apply these to your document.

Various information (MANDATORY if information is in report): Type
Name of reporting entity or other means of identification Text
Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period Text
Domicile of entity Text
Legal form of entity Text
Country of incorporation Text
Address of entity's registered office Text
Principal place of business Text
Description of nature of entity's operations and principal activities Text
Name of parent entity Text
Name of ultimate parent of group Text
Length of life of limited life entity Text
Statement of IFRS compliance Text block
Explanation of departure from IFRS Text
Explanation of financial effect of departure from IFRS Text
Disclosure of uncertainties of entity's ability to continue as going concern Text block
Explanation of fact and basis for preparation of financial statements when not going concern basis Text
Explanation of why entity not regarded as going concern Text
Description of reason for using longer or shorter reporting period Text
Description of fact that amounts presented in financial statements are not entirely comparable Text
Disclosure of reclassifications or changes in presentation Text block
Explanation of sources of estimation uncertainty with significant risk of causing material adjustment Text
Disclosure of assets and liabilities with significant risk of material adjustment Text block
Dividends recognised as distributions to owners per share Value
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners Value
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share Value
   
Notes (MANDATORY if information is in report):  
Disclosure of notes and other explanatory information Text block
Disclosure of accounting judgements and estimates Text block
Disclosure of accrued expenses and other liabilities Text block
Disclosure of allowance for credit losses Text block
Disclosure of associates Text block
Disclosure of auditors' remuneration Text block
Disclosure of authorisation of financial statements Text block
Disclosure of available-for-sale financial assets Text block
Disclosure of basis of consolidation Text block
Disclosure of basis of preparation of financial statements Text block
Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets Text block
Disclosure of borrowing costs Text block
Disclosure of borrowings Text block
Disclosure of business combinations Text block
Disclosure of cash and bank balances at central banks Text block
Disclosure of cash and cash equivalents Text block
Disclosure of cash flow statement Text block
Disclosure of changes in accounting policies, accounting estimates and errors Text block
Disclosure of changes in accounting policies Text block
Disclosure of claims and benefits paid Text block
Disclosure of collateral Text block
Disclosure of commitments and contingent liabilities Text block
Disclosure of commitments Text block
Disclosure of contingent liabilities Text block
Disclosure of cost of sales Text block
Disclosure of credit risk Text block
Disclosure of debt instruments Text block
Disclosure of deferred acquisition costs arising from insurance contracts Text block
Disclosure of deferred income Text block
Disclosure of deferred taxes Text block
Disclosure of deposits from banks Text block
Disclosure of deposits from customers Text block
Disclosure of derivative financial instruments Text block
Disclosure of discontinued operations Text block
Disclosure of dividends Text block
Disclosure of earnings per share Text block
Disclosure of effect of changes in foreign exchange rates Text block
Disclosure of employee benefits Text block
Disclosure of entity's operating segments Text block
Disclosure of events after reporting period Text block
Disclosure of expenses Text block
Disclosure of expenses by nature Text block
Disclosure of depreciation and amortisation expense Text block
Disclosure of general and administrative expense Text block
Disclosure of research and development expense Text block
Disclosure of exploration and evaluation assets Text block
Disclosure of fair value measurement Text block
Disclosure of fair value of financial instruments Text block
Disclosure of fee and commission income (expense) Text block
Disclosure of finance income (cost) Text block
Disclosure of finance income Text block
Disclosure of finance cost Text block
Disclosure of financial assets held for trading Text block
Disclosure of financial instruments Text block
Disclosure of financial instruments at fair value through profit or loss Text block
Disclosure of financial instruments designated at fair value through profit or loss Text block
Disclosure of financial instruments held for trading Text block
Disclosure of financial liabilities held for trading Text block
Disclosure of financial risk management Text block
Disclosure of first-time adoption Text block
Disclosure of general information about financial statements Text block
Disclosure of going concern Text block
Disclosure of government grants Text block
Disclosure of hyperinflationary reporting Text block
Disclosure of impairment of assets Text block
Disclosure of income tax Text block
Disclosure of information about employees Text block
Disclosure of information about key management personnel Text block
Disclosure of insurance contracts Text block
Disclosure of insurance premium revenue Text block
Disclosure of intangible assets and goodwill Text block
Disclosure of intangible assets Text block
Disclosure of goodwill Text block
Disclosure of interest income (expense) Text block
Disclosure of interest income Text block
Disclosure of interest expense Text block
Disclosure of interests in other entities Text block
Disclosure of interim financial reporting Text block
Disclosure of inventories Text block
Disclosure of investment contracts liabilities Text block
Disclosure of investment property Text block
Disclosure of investments accounted for using equity method Text block
Disclosure of investments other than investments accounted for using equity method Text block
Disclosure of issued capital Text block
Disclosure of joint ventures Text block
Disclosure of lease prepayments Text block
Disclosure of leases Text block
Disclosure of liquidity risk Text block
Disclosure of loans and advances to banks Text block
Disclosure of loans and advances to customers Text block

Disclosure of market risk

Text block

Disclosure of material accounting policy information (new in 2022 taxonomy) Text block
Disclosure of net asset value attributable to unit-holders Text block
Disclosure of non-controlling interests Text block
Disclosure of non-current assets held for sale and discontinued operations Text block
Disclosure of non-current assets or disposal groups classified as held for sale Text block
Disclosure of objectives, policies and processes for managing capital Text block
Disclosure of other assets Text block
Disclosure of other non-current assets Text block
Disclosure of other current assets Text block
Disclosure of other liabilities Text block
Disclosure of other non-current liabilities Text block
Disclosure of other current liabilities Text block
Disclosure of other operating income (expense) Text block
Disclosure of other operating income Text block
Disclosure of other operating expense Text block
Disclosure of other provisions, contingent liabilities and contingent assets Text block
Disclosure of prepayments and other assets Text block
Disclosure of profit (loss) from operating activities Text block
Disclosure of property, plant and equipment Text block
Disclosure of provisions Text block
Disclosure of reclassification of financial instruments Text block
Disclosure of regulatory deferral accounts Text block
Disclosure of reinsurance Text block
Disclosure of related party Text block
Disclosure of repurchase and reverse repurchase agreements Text block
Disclosure of reserves within equity Text block
Disclosure of restricted cash and cash equivalents Text block
Disclosure of revenue Text block
Disclosure of revenue from contracts with customers Text block
Disclosure of service concession arrangements Text block
Disclosure of share capital, reserves and other equity interest Text block
Disclosure of share-based payment arrangements Text block
Disclosure of subordinated liabilities Text block
Disclosure of subsidiaries Text block
Disclosure of tax receivables and payables Text block
Disclosure of trade and other payables Text block
Disclosure of trade and other receivables Text block
Disclosure of trading income (expense) Text block
Disclosure of treasury shares Text block
   
Other notes (not mandatory):  
Disclosure of additional information Text block
Disclosure of separate financial statements Text block
Disclosure of composition of group Text block
   
Accounting policies (MANDATORY if information is in report):  
Disclosure of significant accounting policies Text block
Description of accounting policy for available-for-sale financial assets Text block
Description of accounting policy for biological assets Text block
Description of accounting policy for borrowing costs Text block
Description of accounting policy for borrowings Text block
Description of accounting policy for business combinations and goodwill Text block
Description of accounting policy for business combinations Text block
Description of accounting policy for cash flows Text block
Description of accounting policy for collateral Text block
Description of accounting policy for construction in progress Text block
Description of accounting policy for contingent liabilities and contingent assets Text block
Description of accounting policy for customer acquisition costs Text block
Description of accounting policy for customer loyalty programmes Text block
Description of accounting policy for decommissioning, restoration and rehabilitation provisions Text block
Description of accounting policy for deferred acquisition costs arising from insurance contracts Text block
Description of accounting policy for deferred income tax Text block
Description of accounting policy for derecognition of financial instruments Text block
Description of accounting policy for derivative financial instruments and hedging Text block
Description of accounting policy for derivative financial instruments Text block
Description of accounting policy for determining components of cash and cash equivalents Text block
Description of accounting policy for discontinued operations Text block
Description of accounting policy for discounts and rebates Text block
Description of accounting policy for dividends Text block
Description of accounting policy for earnings per share Text block
Description of accounting policy for emission rights Text block
Description of accounting policy for employee benefits Text block
Description of accounting policy for environment related expense Text block
Description of accounting policy for exceptional items Text block
Description of accounting policy for expenses Text block
Description of accounting policy for depreciation expense Text block
Description of accounting policy for research and development expense Text block
Description of accounting policy for exploration and evaluation expenditures Text block
Description of accounting policy for fair value measurement Text block
Description of accounting policy for fee and commission income and expense Text block
Description of accounting policy for finance income and costs Text block
Description of accounting policy for finance costs Text block
Description of accounting policy for financial assets Text block
Description of accounting policy for financial guarantees Text block
Description of accounting policy for financial instruments Text block
Description of accounting policy for financial instruments at fair value through profit or loss Text block
Description of accounting policy for financial liabilities Text block
Description of accounting policy for foreign currency translation Text block
Description of accounting policy for franchise fees Text block
Description of accounting policy for functional currency Text block
Description of accounting policy for government grants Text block
Description of accounting policy for hedging Text block
Description of accounting policy for held-to-maturity investments Text block
Description of accounting policy for impairment of assets Text block
Description of accounting policy for impairment of financial assets Text block
Description of accounting policy for impairment of non-financial assets Text block
Description of accounting policy for income tax Text block
Description of accounting policy for insurance contracts and related assets, liabilities, income and expense Text block
Description of accounting policy for intangible assets and goodwill Text block
Description of accounting policy for goodwill Text block
Description of accounting policy for intangible assets other than goodwill Text block
Description of accounting policy for interest income and expense Text block
Description of accounting policy for investment in associates and joint ventures Text block
Description of accounting policy for investment in associates Text block
Description of accounting policy for investments in joint ventures Text block
Description of accounting policy for investment property Text block
Description of accounting policy for investments other than investments accounted for using equity method Text block
Description of accounting policy for issued capital Text block
Description of accounting policy for leases Text block
Description of accounting policy for loans and receivables Text block
Description of accounting policy for measuring inventories Text block
Description of accounting policy for mining assets Text block
Description of accounting policy for mining rights Text block
Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations Text block
Description of accounting policy for non-current assets or disposal groups classified as held for sale Text block
Description of accounting policy for offsetting of financial instruments Text block
Description of accounting policy for oil and gas assets Text block
Description of accounting policy for programming assets Text block
Description of accounting policy for property, plant and equipment Text block
Description of accounting policy for provisions Text block
Description of accounting policy for reclassification of financial instruments Text block
Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price Text block
Description of accounting policy for recognition of revenue Text block
Description of accounting policy for regulatory deferral accounts Text block
Description of accounting policy for reinsurance Text block
Description of accounting policy for repairs and maintenance Text block
Description of accounting policy for repurchase and reverse repurchase agreements Text block
Description of accounting policy for restricted cash and cash equivalents Text block
Description of accounting policy for segment reporting Text block
Description of accounting policy for service concession arrangements Text block
Description of accounting policy for share-based payment transactions Text block
Description of accounting policy for stripping costs Text block
Description of accounting policy for subsidiaries Text block
Description of accounting policy for taxes other than income tax Text block
Description of accounting policy for termination benefits Text block
Description of accounting policy for trade and other payables Text block
Description of accounting policy for trade and other receivables Text block
Description of accounting policy for trading income and expense Text block
Description of accounting policy for transactions with non-controlling interests Text block
Description of accounting policy for transactions with related parties Text block
Description of accounting policy for treasury shares Text block
Description of accounting policy for warrants Text block
Description of other accounting policies relevant to understanding of financial statements Text block