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Element
Occurrence
Description
Example Usage
@nrmin. 1 / max. 1

Record number

Code Block
nr=1
@currencymin. 1 / max. 1

Currency for annual figures ISO 4217, alpha 3-code

Code Block
currency="GBP"
PeriodEndmin. 1 / max. 1Reporting period year end date
Code Block
<PeriodEnd>2014-12-31</PeriodEnd>
PeriodMonthsmin. 1 / max. 1Reporting period number of months
Code Block
<PeriodMonths>12</PeriodMonths>
AccountStandardCodemin. 0 / max. 1

Reporting accounting standard (code)

RestrictionEnumeration

Code Block
<AccountStandardCode>IAS</AccountStandardCode>
AccountStandardmin. 0 / max. 1Reporting accounting standard (text)
Code Block
<AccountStandard> International Financial 
Reporting Standards IFRS</AccountStandard>
FigureTypeCodemin. 0 / max. 1

Characteristic of Reporting (code)

RestrictionEnumeration

Code Block
<FigureTypeCode>RE</FigureTypeCode>
FigureTypemin. 0 / max. 1Characteristic of Reporting (text)
Code Block
<FigureType>restated</FigureType>

ProfitLoss

Trade/Industry

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ElementOccurrenceDescriptionExample Usage
GrossSalesmin. 0 / max. 0 
Code Block
<GrossSales>480000000.00</GrossSales>
    

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Bank

Insurance

BalanceSheet

Trade/Industry

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Bank

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Insurance

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Appendix

Insurance: ProfitLoss

Insurance: BalanceSheet

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Trade/Industry

Bank

Insurance

Employees

Facts