LegalizeCommission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)
This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.
| 30.12.2022 | EN | Official Journal of the European Union | L 339/1 |
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Directive 2004/109/EC of the European Parliament and of the Council of 15 December 2004 on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market and amending Directive 2001/34/EC [^ntr1-L_2022339EN.01000101-E0001], and in particular Article 4(7) thereof,
Whereas:
- (1) Commission Delegated Regulation (EU) 2019/815 [^ntr2-L_2022339EN.01000101-E0002] 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. Consolidated financial statements included therein are prepared either in accordance with International Accounting Standards, which are commonly referred to as International Financial Reporting Standards (‘IFRSs’), adopted pursuant to Regulation (EC) No 1606/2002 of the European Parliament and of the Council [^ntr3-L_2022339EN.01000101-E0003], or in accordance with IFRSs as issued by the International Accounting Standards Board (‘IASB’) which, based on Commission Decision 2008/961/EC [^ntr4-L_2022339EN.01000101-E0004], are considered as equivalent to IFRSs adopted pursuant to Regulation (EC) No 1606/2002.
- (2) The core taxonomy to be used for the single electronic reporting format is based on the IFRS Taxonomy and is an extension of it. The IFRS Foundation annually updates the IFRS Taxonomy to reflect, amongst other developments, the issuance of new IFRS, the amendment of existing IFRS, the analysis of disclosures commonly reported in practice, or improvements to the general content or technology of the IFRS Taxonomy. Therefore, it is necessary to update the regulatory technical standards to reflect each annual update of the IFRS Taxonomy. In March 2022, the IFRS Foundation published the updated version of the IFRS Taxonomy. This update should therefore be reflected in Delegated Regulation (EU) 2019/815.
- (3) Annexes I, II and VI to Delegated Regulation (EU) 2019/815 should be updated to reflect the 2022 update to the IFRS Taxonomy and provide additional guidance to issuers for tagging their financial statements. Although only parts of those Annexes need to be updated, it is necessary to replace those Annexes in their entirety to enhance, in particular, the readability for stakeholders of the applicable tables of the 2022 update. This replacement will facilitate implementation of the tagging requirements and the highest comparability of electronic financial statements drawn up in accordance with IFRS at Union and global level for end-users.
- (4) Delegated Regulation (EU) 2019/815 should therefore be amended accordingly.
- (5) In order to allow enough time for the effective implementation of the new requirements by issuers, and to minimise compliance costs, the new taxonomy should apply to annual financial reports containing financial statements for financial years beginning on or after 1 January 2023. However, issuers should be allowed to implement the new taxonomy for financial years beginning on or after 1 January 2022.
- (6) This Regulation is based on the draft regulatory technical standard submitted to the Commission by the European Securities and Markets Authority.
- (7) This Regulation is a technical update to Delegated Regulation (EU) 2019/815 to reflect updates in the IFRS taxonomy and provide additional guidance to mark up IFRS financial statements. This Regulation does not constitute new policy or a substantial change to existing policy. ESMA has not conducted open public consultations on the draft regulatory technical standards on which this Regulation is based, nor analysed the potential related costs and benefits or requested the advice of the Securities and Markets Stakeholder Group established under Article 37 of Regulation (EU) No 1095/2010 of the European Parliament and of the Council [^ntr5-L_2022339EN.01000101-E0005], because that would have been highly disproportionate to the scope and impact of this amendment,
HAS ADOPTED THIS REGULATION:
Article 1
Amendments to Delegated Regulation (EU) 2019/815
Delegated Regulation (EU) 2019/815 is amended as follows:
- (1) Annex I is replaced by the text in Annex I to this Regulation;
- (2) Annex II is replaced by the text in Annex II to this Regulation;
- (3) Annex VI is replaced by the text in Annex III to this Regulation.
Article 2
Transitional provision
By way of derogation from Delegated Regulation (EU) 2019/815 as amended by Commission Delegated Regulation (EU) 2022/352 [^ntr6-L_2022339EN.01000101-E0006], this Regulation may be applied to annual financial reports containing financial statements for financial years beginning before 1 January 2023.
Article 3
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 from 1 January 2023 to annual financial reports containing financial statements for financial years beginning on or after 1 January 2023.
However, Article 2 shall apply from the date of entry into force of this Regulation.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 21 September 2022.
For the Commission
The President
Ursula VON DER LEYEN
[^ntr1-L_2022339EN.01000101-E0001]: OJ L 390, 31.12.2004, p. 38.
[^ntr2-L_2022339EN.01000101-E0002]: Commission Delegated Regulation (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 (OJ L 143, 29.5.2019, p. 1).
[^ntr3-L_2022339EN.01000101-E0003]: Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (OJ L 243, 11.9.2002, p. 1).
[^ntr4-L_2022339EN.01000101-E0004]: Commission Decision 2008/961/EC of 12 December 2008 on the use by third countries’ issuers of securities of certain third country’s national accounting standards and International Financial Reporting Standards to prepare their consolidated financial statements (OJ L 340, 19.12.2008, p. 112).
[^ntr5-L_2022339EN.01000101-E0005]: Regulation (EU) No 1095/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Securities and Markets Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/77/EC (OJ L 331, 15.12.2010, p. 84).
[^ntr6-L_2022339EN.01000101-E0006]: Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (OJ L 77, 7.3.2022, p. 1).
ANNEX I
‘ANNEX I
Legend for the Tables of Annexes II, IV and VI
| 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/2022-03-24/esef_cor’ |
| esef_all | prefix applied in the Table of Annex VI for elements defined in the namespace ‘https://www.esma.europa.eu/taxonomy/2022-03-24/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/2022-03-24/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
‘ANNEX II
Mandatory markups
1.
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.
2.
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 2023 that correspond to the elements in the Table of this Annex.
Table
Mandatory elements of the core taxonomy to be marked up for financial years beginning on or after 1 January 2023
| Label | Type | References to IFRSs |
|---|---|---|
| Name of reporting entity or other means of identification | text | IAS 1 51 a |
| Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period | text | IAS 1 51 a |
| Domicile of entity | text | IAS 1 138 a |
| Legal form of entity | text | IAS 1 138 a |
| Country of incorporation | text | IAS 1 138 a |
| Address of entity’s registered office | text | IAS 1 138 a |
| Principal place of business | text | IAS 1 138 a |
| Description of nature of entity’s operations and principal activities | text | IAS 1 138 b |
| Name of parent entity | text | IAS 1 138 c, IAS 24 13 |
| Name of ultimate parent of group | text | IAS 24 13, IAS 1 138 c |
| Length of life of limited life entity | text | IAS 1 138 d |
| Statement of IFRS compliance [text block] | text block | IAS 1 16 |
| Explanation of departure from IFRS | text | IAS 1 20 b, IAS 1 20 c |
| Explanation of financial effect of departure from IFRS | text | IAS 1 20 d |
| Disclosure of uncertainties of entity’s ability to continue as going concern [text block] | text block | IAS 1 25 |
| Explanation of fact and basis for preparation of financial statements when not going concern basis | text | IAS 1 25 |
| Explanation of why entity not regarded as going concern | text | IAS 1 25 |
| Description of reason for using longer or shorter reporting period | text | IAS 1 36 a |
| Description of fact that amounts presented in financial statements are not entirely comparable | text | IAS 1 36 b |
| Disclosure of reclassifications or changes in presentation [text block] | text block | IAS 1 41 |
| Explanation of sources of estimation uncertainty with significant risk of causing material adjustment | text | IFRIC 14 10, IAS 1 125 |
| Disclosure of assets and liabilities with significant risk of material adjustment [text block] | text block | IAS 1 125 |
| Dividends recognised as distributions to owners per share | X, duration | IAS 1 107 |
| Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners | X duration | IAS 10 13, IAS 1 137 |
| Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share | X.XX duration | IAS 1 137 a |
| Disclosure of accounting judgements and estimates [text block] | text block | IAS 1 10 e |
| Disclosure of accrued expenses and other liabilities [text block] | text block | IAS 1 10 e |
| Disclosure of allowance for credit losses [text block] | text block | IAS 1 10 e |
| Disclosure of associates [text block] | text block | IFRS 12 B4 d, IAS 27 17 b, IAS 27 16 b |
| Disclosure of auditors’ remuneration [text block] | text block | IAS 1 10 e |
| Disclosure of authorisation of financial statements [text block] | text block | IAS 1 10 e |
| Disclosure of available-for-sale financial assets [text block] | text block | IAS 1 10 e |
| Disclosure of basis of consolidation [text block] | text block | IAS 1 10 e |
| Disclosure of basis of preparation of financial statements [text block] | text block | IAS 1 10 e |
| Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block] | text block | IAS 41 Disclosure |
| Disclosure of borrowing costs [text block] | text block | IAS 23 Disclosure |
| Disclosure of borrowings [text block] | text block | IAS 1 10 e |
| Disclosure of business combinations [text block] | text block | IFRS 3 Disclosures |
| Disclosure of cash and bank balances at central banks [text block] | text block | IAS 1 10 e |
| Disclosure of cash and cash equivalents [text block] | text block | IAS 1 10 e |
| Disclosure of cash flow statement [text block] | text block | IAS 7 Presentation of a statement of cash flows |
| Disclosure of changes in accounting policies [text block] | text block | IAS 1 10 e |
| Disclosure of changes in accounting policies, accounting estimates and errors [text block] | text block | IAS 8 Accounting policies |
| Disclosure of collateral [text block] | text block | IAS 1 10 e |
| Disclosure of claims and benefits paid [text block] | text block | IAS 1 10 e |
| Disclosure of commitments [text block] | text block | IAS 1 10 e |
| Disclosure of commitments and contingent liabilities [text block] | text block | IAS 1 10 e |
| Disclosure of contingent liabilities [text block] | text block | IAS 37 86 |
| Disclosure of cost of sales [text block] | text block | IAS 1 10 e |
| Disclosure of credit risk [text block] | text block | IFRS 7 Credit risk, IAS 1 10 e |
| Disclosure of debt instruments [text block] | text block | IAS 1 10 e |
| Disclosure of deferred acquisition costs arising from insurance contracts [text block] | text block | IAS 1 10 e |
| Disclosure of deferred income [text block] | text block | IAS 1 10 e |
| Disclosure of deferred taxes [text block] | text block | IAS 1 10 e |
| Disclosure of deposits from banks [text block] | text block | IAS 1 10 e |
| Disclosure of deposits from customers [text block] | text block | IAS 1 10 e |
| Disclosure of depreciation and amortisation expense [text block] | text block | IAS 1 10 e |
| Disclosure of derivative financial instruments [text block] | text block | IAS 1 10 e |
| Disclosure of discontinued operations [text block] | text block | IAS 1 10 e |
| Disclosure of dividends [text block] | text block | IAS 1 10 e |
| Disclosure of earnings per share [text block] | text block | IAS 33 Disclosure |
| Disclosure of effect of changes in foreign exchange rates [text block] | text block | IAS 21 Disclosure |
| Disclosure of employee benefits [text block] | text block | IAS 19 Scope |
| Disclosure of entity’s operating segments [text block] | text block | IFRS 8 Disclosure |
| Disclosure of events after reporting period [text block] | text block | IAS 10 Disclosure |
| Disclosure of expenses [text block] | text block | IAS 1 10 e |
| Disclosure of expenses by nature [text block] | text block | IAS 1 10 e |
| Disclosure of exploration and evaluation assets [text block] | text block | IFRS 6 Disclosure |
| Disclosure of fair value measurement [text block] | text block | IFRS 13 Disclosure |
| Disclosure of fair value of financial instruments [text block] | text block | IAS 1 10 e |
| Disclosure of fee and commission income (expense) [text block] | text block | IAS 1 10 e |
| Disclosure of finance cost [text block] | text block | IAS 1 10 e |
| Disclosure of finance income (cost) [text block] | text block | IAS 1 10 e |
| Disclosure of finance income [text block] | text block | IAS 1 10 e |
| Disclosure of financial assets held for trading [text block] | text block | IAS 1 10 e |
| Disclosure of financial instruments [text block] | text block | IFRS 7 Scope |
| Disclosure of financial instruments at fair value through profit or loss [text block] | text block | IAS 1 10 e |
| Disclosure of financial instruments designated at fair value through profit or loss [text block] | text block | IAS 1 10 e |
| Disclosure of financial instruments held for trading [text block] | text block | IAS 1 10 e |
| Disclosure of financial liabilities held for trading [text block] | text block | IAS 1 10 e |
| Disclosure of financial risk management [text block] | text block | IAS 1 10 e |
| Disclosure of first-time adoption [text block] | text block | IFRS 1 Presentation and disclosure |
| Disclosure of general and administrative expense [text block] | text block | IAS 1 10 e |
| Disclosure of general information about financial statements [text block] | text block | IAS 1 51 |
| Disclosure of going concern [text block] | text block | IAS 1 10 e |
| Disclosure of goodwill [text block] | text block | IAS 1 10 e |
| Disclosure of government grants [text block] | text block | IAS 20 Disclosure |
| Disclosure of hyperinflationary reporting [text block] | text block | IAS 29 Disclosure |
| Disclosure of impairment of assets [text block] | text block | IAS 36 Disclosure |
| Disclosure of income tax [text block] | text block | IAS 12 Disclosure |
| Disclosure of information about employees [text block] | text block | IAS 1 10 e |
| Disclosure of information about key management personnel [text block] | text block | IAS 1 10 e |
| Disclosure of insurance contracts [text block] | text block | IFRS 4 Disclosure |
| Disclosure of insurance premium revenue [text block] | text block | IAS 1 10 e |
| Disclosure of intangible assets [text block] | text block | IAS 38 Disclosure |
| Disclosure of intangible assets and goodwill [text block] | text block | IAS 1 10 e |
| Disclosure of interest expense [text block] | text block | IAS 1 10 e |
| Disclosure of interest income [text block] | text block | IAS 1 10 e |
| Disclosure of interest income (expense) [text block] | text block | IAS 1 10 e |
| Disclosure of interests in other entities [text block] | text block | IFRS 12.1 Disclosure |
| Disclosure of interim financial reporting [text block] | text block | IAS 34 Content of an interim financial report |
| Disclosure of inventories [text block] | text block | IAS 2 Disclosure |
| Disclosure of investment contracts liabilities [text block] | text block | IAS 1 10 e |
| Disclosure of investment property [text block] | text block | IAS 40 Disclosure |
| Disclosure of investments accounted for using equity method [text block] | text block | IAS 1 10 e |
| Disclosure of investments other than investments accounted for using equity method [text block] | text block | IAS 1 10 e |
| Disclosure of issued capital [text block] | text block | IAS 1 10 e |
| Disclosure of joint ventures [text block] | text block | IAS 27 17 b, IFRS 12 B4 b, IAS 27 16 b |
| Disclosure of lease prepayments [text block] | text block | IAS 1 10 e |
| Disclosure of leases [text block] | text block | IFRS 16 Presentation, IFRS 16 Disclosure |
| Disclosure of liquidity risk [text block] | text block | IAS 1 10 e |
| Disclosure of loans and advances to banks [text block] | text block | IAS 1 10 e |
| Disclosure of loans and advances to customers [text block] | text block | IAS 1 10 e |
| Disclosure of market risk [text block] | text block | IAS 1 10 e |
| Disclosure of material accounting policy information [text block] | text block | Effective 2023-01-01 IAS 1.117 Disclosure |
| Disclosure of net asset value attributable to unit-holders [text block] | text block | IAS 1 10 e |
| Disclosure of non-controlling interests [text block] | text block | IAS 1 10 e |
| Disclosure of non-current assets held for sale and discontinued operations [text block] | text block | IFRS 5 Presentation and disclosure |
| Disclosure of non-current assets or disposal groups classified as held for sale [text block] | text block | IAS 1 10 e |
| Disclosure of objectives, policies and processes for managing capital [text block] | text block | IAS 1 134 |
| Disclosure of other assets [text block] | text block | IAS 1 10 e |
| Disclosure of other current assets [text block] | text block | IAS 1 10 e |
| Disclosure of other current liabilities [text block] | text block | IAS 1 10 e |
| Disclosure of other liabilities [text block] | text block | IAS 1 10 e |
| Disclosure of other non-current assets [text block] | text block | IAS 1 10 e |
| Disclosure of other non-current liabilities [text block] | text block | IAS 1 10 e |
| Disclosure of other operating expense [text block] | text block | IAS 1 10 e |
| Disclosure of other operating income (expense) [text block] | text block | IAS 1 10 e |
| Disclosure of other operating income [text block] | text block | IAS 1 10 e |
| Disclosure of other provisions, contingent liabilities and contingent assets [text block] | text block | IAS 37 Disclosure |
| Disclosure of prepayments and other assets [text block] | text block | IAS 1 10 e |
| Disclosure of profit (loss) from operating activities [text block] | text block | IAS 1 10 e |
| Disclosure of property, plant and equipment [text block] | text block | IAS 16 Disclosure |
| Disclosure of provisions [text block] | text block | IAS 1 10 e |
| Disclosure of reclassification of financial instruments [text block] | text block | IAS 1 10 e |
| Disclosure of regulatory deferral accounts [text block] | text block | IFRS 14 Disclosure, IFRS 14 Presentation |
| Disclosure of reinsurance [text block] | text block | IAS 1 10 e |
| Disclosure of related party [text block] | text block | IAS 24 Disclosures |
| Disclosure of repurchase and reverse repurchase agreements [text block] | text block | IAS 1 10 e |
| Disclosure of research and development expense [text block] | text block | IAS 1 10 e |
| Disclosure of reserves within equity [text block] | text block | IAS 1 79 b |
| Disclosure of restricted cash and cash equivalents [text block] | text block | IAS 1 10 e |
| Disclosure of revenue [text block] | text block | IAS 1 10 e |
| Disclosure of revenue from contracts with customers [text block] | text block | IFRS 15 Disclosure, IFRS 15 Presentation |
| Disclosure of separate financial statements [text block] | text block | IAS 27 Disclosure, IFRS 12 Objective |
| Disclosure of service concession arrangements [text block] | text block | SIC 29 Consensus |
| Disclosure of share capital, reserves and other equity interest [text block] | text block | IAS 1 79 |
| Disclosure of share-based payment arrangements [text block] | text block | IFRS 2 44 |
| Disclosure of subordinated liabilities [text block] | text block | IAS 1 10 e |
| Disclosure of subsidiaries [text block] | text block | IAS 27 17 b, IFRS 12 B4 a, IAS 27 16 b |
| Disclosure of significant accounting policies [text block] | text block | IAS 1 117 |
| Disclosure of tax receivables and payables [text block] | text block | IAS 1 10 e |
| Disclosure of trade and other payables [text block] | text block | IAS 1 10 e |
| Disclosure of trade and other receivables [text block] | text block | IAS 1 10 e |
| Disclosure of trading income (expense) [text block] | text block | IAS 1 10 e |
| Disclosure of treasury shares [text block] | text block | IAS 1 10 e |
| Description of accounting policy for available-for-sale financial assets [text block] | text block | IAS 1 117 b |
| Description of accounting policy for biological assets [text block] | text block | IAS 1 117 b |
| Description of accounting policy for borrowing costs [text block] | text block | IAS 1 117 b |
| Description of accounting policy for borrowings [text block] | text block | IAS 1 117 b |
| Description of accounting policy for business combinations [text block] | text block | IAS 1 117 b |
| Description of accounting policy for business combinations and goodwill [text block] | text block | IAS 1 117 b |
| Description of accounting policy for cash flows [text block] | text block | IAS 1 117 b |
| Description of accounting policy for collateral [text block] | text block | IAS 1 117 b |
| Description of accounting policy for construction in progress [text block] | text block | IAS 1 117 b |
| Description of accounting policy for contingent liabilities and contingent assets [text block] | text block | IAS 1 117 b |
| Description of accounting policy for customer acquisition costs [text block] | text block | IAS 1 117 b |
| Description of accounting policy for customer loyalty programmes [text block] | text block | IAS 1 117 b |
| Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block] | text block | IAS 1 117 b |
| Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block] | text block | IAS 1 117 b |
| Description of accounting policy for deferred income tax [text block] | text block | IAS 1 117 b |
| Description of accounting policy for depreciation expense [text block] | text block | IAS 1 117 b |
| Description of accounting policy for derecognition of financial instruments [text block] | text block | IAS 1 117 b |
| Description of accounting policy for derivative financial instruments [text block] | text block | IAS 1 117 b |
| Description of accounting policy for derivative financial instruments and hedging [text block] | text block | IAS 1 117 b |
| Description of accounting policy for determining components of cash and cash equivalents [text block] | text block | IAS 7 46 |
| Description of accounting policy for discontinued operations [text block] | text block | IAS 1 117 b |
| Description of accounting policy for discounts and rebates [text block] | text block | IAS 1 117 b |
| Description of accounting policy for dividends [text block] | text block | IAS 1 117 b |
| Description of accounting policy for earnings per share [text block] | text block | IAS 1 117 b |
| Description of accounting policy for emission rights [text block] | text block | IAS 1 117 b |
| Description of accounting policy for employee benefits [text block] | text block | IAS 1 117 b |
| Description of accounting policy for environment related expense [text block] | text block | IAS 1 117 b |
| Description of accounting policy for exceptional items [text block] | text block | IAS 1 117 b |
| Description of accounting policy for expenses [text block] | text block | IAS 1 117 b |
| Description of accounting policy for exploration and evaluation expenditures [text block] | text block | IFRS 6 24 a |
| Description of accounting policy for fair value measurement [text block] | text block | IAS 1 117 b |
| Description of accounting policy for fee and commission income and expense [text block] | text block | IAS 1 117 b |
| Description of accounting policy for finance costs [text block] | text block | IAS 1 117 b |
| Description of accounting policy for finance income and costs [text block] | text block | IAS 1 117 b |
| Description of accounting policy for financial assets [text block] | text block | IAS 1 117 b |
| Description of accounting policy for financial guarantees [text block] | text block | IAS 1 117 b |
| Description of accounting policy for financial instruments [text block] | text block | IAS 1 117 b |
| Description of accounting policy for financial instruments at fair value through profit or loss [text block] | text block | IAS 1 117 b |
| Description of accounting policy for financial liabilities [text block] | text block | IAS 1 117 b |
| Description of accounting policy for foreign currency translation [text block] | text block | IAS 1 117 b |
| Description of accounting policy for franchise fees [text block] | text block | IAS 1 117 b |
| Description of accounting policy for functional currency [text block] | text block | IAS 1 117 b |
| Description of accounting policy for goodwill [text block] | text block | IAS 1 117 b |
| Description of accounting policy for government grants [text block] | text block | IAS 20 39 a |
| Description of accounting policy for hedging [text block] | text block | IAS 1 117 b |
| Description of accounting policy for held-to-maturity investments [text block] | text block | IAS 1 117 b |
| Description of accounting policy for impairment of assets [text block] | text block | IAS 1 117 b |
| Description of accounting policy for impairment of financial assets [text block] | text block | IAS 1 117 b |
| Description of accounting policy for impairment of non-financial assets [text block] | text block | IAS 1 117 b |
| Description of accounting policy for income tax [text block] | text block | IAS 1 117 b |
| Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block] | text block | IFRS 4 37 a |
| Description of accounting policy for intangible assets and goodwill [text block] | text block | IAS 1 117 b |
| Description of accounting policy for intangible assets other than goodwill [text block] | text block | IAS 1 117 b |
| Description of accounting policy for interest income and expense [text block] | text block | IAS 1 117 b |
| Description of accounting policy for investment in associates [text block] | text block | IAS 1 117 b |
| Description of accounting policy for investment in associates and joint ventures [text block] | text block | IAS 1 117 b |
| Description of accounting policy for investments in joint ventures [text block] | text block | IAS 1 117 b |
| Description of accounting policy for investment property [text block] | text block | IAS 1 117 b |
| Description of accounting policy for investments other than investments accounted for using equity method [text block] | text block | IAS 1 117 b |
| Description of accounting policy for issued capital [text block] | text block | IAS 1 117 b |
| Description of accounting policy for leases [text block] | text block | IAS 1 117 b |
| Description of accounting policy for loans and receivables [text block] | text block | IAS 1 117 b |
| Description of accounting policy for measuring inventories [text block] | text block | IAS 2 36 a |
| Description of accounting policy for mining assets [text block] | text block | IAS 1 117 b |
| Description of accounting policy for mining rights [text block] | text block | IAS 1 117 b |
| Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block] | text block | IAS 1 117 b |
| Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block] | text block | IAS 1 117 b |
| Description of accounting policy for offsetting of financial instruments [text block] | text block | IAS 1 117 b |
| Description of accounting policy for oil and gas assets [text block] | text block | IAS 1 117 b |
| Description of accounting policy for programming assets [text block] | text block | IAS 1 117 b |
| Description of accounting policy for property, plant and equipment [text block] | text block | IAS 1 117 b |
| Description of accounting policy for provisions [text block] | text block | IAS 1 117 b |
| Description of accounting policy for reclassification of financial instruments [text block] | text block | IAS 1 117 b |
| Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block] | text block | IFRS 7 28 a |
| Description of accounting policy for recognition of revenue [text block] | text block | IAS 1 117 b |
| Description of accounting policy for regulatory deferral accounts [text block] | text block | IAS 1 117 b |
| Description of accounting policy for reinsurance [text block] | text block | IAS 1 117 b |
| Description of accounting policy for repairs and maintenance [text block] | text block | IAS 1 117 b |
| Description of accounting policy for repurchase and reverse repurchase agreements [text block] | text block | IAS 1 117 b |
| Description of accounting policy for research and development expense [text block] | text block | IAS 1 117 b |
| Description of accounting policy for restricted cash and cash equivalents [text block] | text block | IAS 1 117 b |
| Description of accounting policy for segment reporting [text block] | text block | IAS 1 117 b |
| Description of accounting policy for service concession arrangements [text block] | text block | IAS 1 117 b |
| Description of accounting policy for share-based payment transactions [text block] | text block | IAS 1 117 b |
| Description of accounting policy for stripping costs [text block] | text block | IAS 1 117 b |
| Description of accounting policy for subsidiaries [text block] | text block | IAS 1 117 b |
| Description of accounting policy for taxes other than income tax [text block] | text block | IAS 1 117 b |
| Description of accounting policy for termination benefits [text block] | text block | IAS 1 117 b |
| Description of accounting policy for trade and other payables [text block] | text block | IAS 1 117 b |
| Description of accounting policy for trade and other receivables [text block] | text block | IAS 1 117 b |
| Description of accounting policy for trading income and expense [text block] | text block | IAS 1 117 b |
| Description of accounting policy for transactions with non-controlling interests [text block] | text block | IAS 1 117 b |
| Description of accounting policy for transactions with related parties [text block] | text block | IAS 1 117 b |
| Description of accounting policy for treasury shares [text block] | text block | IAS 1 117 b |
| Description of accounting policy for warrants [text block] | text block | IAS 1 117 b |
| Description of other accounting policies relevant to understanding of financial statements [text block] | text block | IAS 1 117 b |
’
ANNEX III
‘ANNEX VI
Schema of the core taxonomy
Table
Schema of the core taxonomy to mark up IFRS consolidated statements for financial years beginning on or after 1 January 2023
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