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This attribute indicates a y-axis coordinate in the user coordinate system. The exact effect of this coordinate depend on each element. Most of the time, it represent the y-axis coordinate of the upper-left corner of the rectangular region of the reference element (see each individual element's documentation for exceptions).

If the attribute is not specified, the effect is as if a value of 0 were specified except for the <filter> and <mask> elements where the default value is -10%.