How to Create Tags For Elements From the IFRS Taxonomy

If an issuer determines that the IFRS Taxonomy includes an element that corresponds to a disclosure of the issuer in its IFRS financial statements and that this element is not yet included in the ESEF taxonomy, then they may define an extension taxonomy element with the matching name, label, and XBRL characteristics. See example below.

	IFRS element	Issuer extension taxonomy element reflecting the IFRS element
Elementname	ifrs-full:PropertyPlantAndEquipment IncludingRightofuseAssets	issuer_prefix:PropertyPlantAnd EquipmentIncludingRightofuse Assets
Elementlabel	Property, plant and equipment including right-of-use assets	Property, plant and equipment including right-of-use assets
Balanceattibute	debit	debit
Periodattribute	instant	instant

For instructions on how to create an extension, see this page.