Updated 22/10/2024
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Version from: 19/01/2023
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Article 2 - Definitions

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.