Delegated Regulation 2018/815

Commission 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)

Recitals

Article 1 - Subject matter Q&A

Article 2 - Definitions Q&A

Article 3 - Single electronic reporting format Q&A

Article 4 - Marking up IFRS consolidated financial statements Q&A

Article 5 - Marking up other parts of the annual financial reports Q&A

Article 6 - Common rules on markups Q&A

Article 7 - XBRL taxonomy files Q&A

Article 8 - Entry into force and application Q&A

ANNEX I Q&A

ANNEX II Q&A

ANNEX III Q&A

ANNEX IV Q&A

ANNEX V Q&A

ANNEX VI Q&A