ANNEX III
Marking up and filing requirements
1.
When disclosing information on currency, the ISO 4217:2015 Currency codes shall be used (1).
2.
When reporting information on country code, the ISO 3166-1:2020 alpha-2 country codes shall be used (2).
3.
When reporting information on dates, the date component shall follow the ISO 8601-1:2019 date in UTC format YYYY-MM-DD (3).
4.
Undertakings shall identify themselves in the Inline XBRL instance document using XBRL context entity identifiers and schemes. The identifier shall be a string of characters allowing for the unique identification of the reporting undertaking and shall correspond to the name of the ultimate parent or standalone undertaking as disclosed in Annex I, Section 1. By way of derogation to the second sentence of this paragraph, undertakings may substitute the name with either one of the following identifiers:|
a) |
a European unique identifier (EUID) as referred to in Article 16(1) of Directive (EU) 2017/1132 of the European Parliament and of the Council (4), |
|
b) |
an ISO 17442 compliant legal entity identifier, or |
|
c) |
a tax identification number. |
5.
Undertakings shall ensure that the Inline XBRL instance document contains data of a single undertaking, so that all entity identifiers in contexts shall have identical content.
6.
When marking up disclosures, undertakings shall use the core taxonomy element with the closest meaning to the meaning of the disclosure being marked up. Where there appears to be a choice of core taxonomy elements, issuers shall select the element with the narrowest meaning and/or scope.
7.
When disclosing numeric facts, undertakings shall use numeric elements listed in the core taxonomy and shall disclose exact values for such numeric facts with no scaling. Undertakings may apply any accuracy that they deem appropriate.
8.
When marking up disclosures, undertakings shall use non-numeric elements listed in the core taxonomy in a way that these mark up all disclosures that match the meaning of the respective element. Undertakings shall not apply the markups only partially or selectively.
9.
Undertakings shall ensure that the Inline XBRL instance document does not contain executable code.
(1) https://www.iso.org/standard/64758.html.
(2) https://www.iso.org/standard/72482.html.
(3) https://www.iso.org/obp/ui/en/#iso:std:iso:8601:-1:ed-1:v1:en.
(4) Directive (EU) 2017/1132 of the European Parliament and of the Council of 14 June 2017 relating to certain aspects of company law (codification) (OJ L 169, 30.6.2017, p. 46, ELI: 2017/1132/oj" >http://data.europa.eu/eli/dir/2017/1132/oj).