LegalizeCommission Delegated Regulation (EU) 2018/815 of 17 December 2018 supplementing Directive 2004/109/EC of the European Parliament and of the Council with regard to regulatory technical standards on the specification of a single electronic reporting format (Text with EEA relevance)
(EU) 2019/815 of 17 December 2018 supplementing Directive 2004/109/EC of the European Parliament and of the Council with regard to regulatory technical standards on the specification of a single electronic reporting format (Text with EEA relevance)
Article 1
Subject matter
This Regulation specifies the single electronic reporting format, as referred to in Article 4(7) of Directive 2004/109/EC, to be used for the preparation of annual financial reports by issuers.
Article 2
Definitions
For the purposes of this Regulation, the following definitions shall apply:
(1) ‘core taxonomy’ means the combined set of the taxonomy elements set out in Annex VI and the following collection of links: (a) presentation linkbase, which groups the taxonomy elements; (b) calculation linkbase, which expresses arithmetic relationships between taxonomy elements; (c) label linkbase, which describes the meaning of each taxonomy element; (d) definition linkbase, which reflects dimensional relationships of the core taxonomy elements;
(2) ‘extension taxonomy’ means the combined set of taxonomy elements and the following collection of links, both created by the issuer: (a) presentation linkbase, which groups the taxonomy elements; (b) calculation linkbase, which expresses arithmetic relationships between taxonomy elements; (c) label linkbase, which describes the meaning of each taxonomy element; (d) definition linkbase, which ensures dimensional validity of the resulting XBRL instance document against the extension taxonomy;
(3) ‘IFRS consolidated financial statements’ means consolidated financial statements prepared in accordance with either IFRS adopted pursuant to Regulation (EC) No 1606/2002 or with IFRS as referred to in point (a) of the first subparagraph of Article 1 of Decision 2008/961/EC.
Article 3
Single electronic reporting format
Issuers shall prepare their entire annual financial reports in XHTML format.
Article 4
Marking up IFRS consolidated financial statements
Article 5
Marking up other parts of the annual financial reports
Article 6
Common rules on markups
For markups made in accordance with Articles 4 and 5, issuers shall comply with the following:
(a) embedding of markups in the issuers’ annual financial reports in XHTML format using the Inline XBRL specifications set out in Annex III;
(b) requirements on marking up and filing rules set out in Annex IV.
Article 7
XBRL taxonomy files
ESMA may publish machine-readable and downloadable XBRL taxonomy files based on the core taxonomy. Those files shall comply with the criteria set out in Annex V.
Article 8
Entry into force and application
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
It shall apply to annual financial reports containing financial statements for financial years beginning on or after 1 January 2020.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
ANNEX I
| DATA / ATTRIBUTE TYPE / PREFIX | DEFINITION |
|---|---|
| text block | denotes that the element type is a block of text; it is used to mark up larger pieces of information, such as notes, accounting policies or tables; text blocks are non-numeric line items |
| 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 |
| yyyy-mm-dd | denotes that the element type is a date; these elements are line items and non-numeric |
| X | denotes that the element type is monetary (a number in a declared currency); these elements are numeric line items |
| X.XX | denotes that the element type is a decimalised value (such as a percentage or a ‘per share’ value); these elements are numeric line items |
| shares | denotes that the element type is a number of shares; these elements are numeric line items |
| table | denotes the beginning of a structure represented by a table where rows and columns contribute to definition of a financial concept on their intersection |
| axis | denotes a dimensional property in a tabular structure |
| member | denotes a member of a dimension on an axis |
| guidance | denotes an element that supports browsing of taxonomy content |
| role | denotes an element representing a section of a taxonomy, e.g. statement of financial position, income statement, each individual note, etc. |
| abstract | denotes a grouping element or a header |
| instant or duration | denotes that the monetary value represents a stock (if instant) or a flow (if duration) |
| credit or debit | denotes the ‘natural’ balance of the disclosure |
| esef_cor | prefix applied in the Tables of Annexes IV and VI for elements defined in the namespace ‘https://www.esma.europa.eu/taxonomy/2024-03-27/esef_cor’ |
| esef_all | prefix applied in the Table of Annex VI for elements defined in the namespace ‘https://www.esma.europa.eu/taxonomy/2024-03-27/esef_all’ |
| esma_technical | prefix applied in the Table of Annex VI for elements defined in the namespace ‘http://www.esma.europa.eu/taxonomy/ext/technical’ |
| ifrs-full | prefix applied in the Tables of Annexes IV and VI for elements defined in the namespace ‘https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full’ |
Copyright and database right in the IFRS Taxonomy Materials is held by the IFRS Foundation. The IFRS Taxonomy Materials are produced using XBRL language with the permission of XBRL International. The IFRS Foundation shall not assert its rights in the IFRS Taxonomy Materials within the EEA towards the preparation and use of tagged IFRS financial statements in the context of application of IFRS Standards. The IFRS Foundation reserves all other rights, including but not limited to those outside of the EEA. Commercial Use including reproduction is strictly prohibited. For further information please contact the IFRS Foundation at www.ifrs.org.
ANNEX II
Issuers shall mark up all numbers in a declared currency disclosed in the statement of financial position, the statement of profit or loss and other comprehensive income, the statement of changes in equity and the statement of cash flows in IFRS consolidated financial statements.
Issuers shall mark up all disclosures made in IFRS consolidated financial statements or made by cross-reference therein to other parts of the annual financial reports for financial years beginning on or after 1 January 2025 that correspond to the elements in the table of this Annex.
Reading this document does not replace reading the official text published in the Official Journal of the European Union. We assume no responsibility for any inaccuracies arising from the conversion of the original to this format.