Article 2 | Implementing Regulation 2024/2952

In force

Initial Legal Act

Amendments

Article 2 - Implementing Regulation 2024/2952

Article 2

Definitions

For the purposes of this Regulation, the following definitions shall apply:

(1)	‘report on income tax information’ means a report drawn up, published and made accessible pursuant to Article 48b(1) of Directive 2013/34/EU, and including the information referred to in Article 48c, paragraphs (2) and (3);

(2)

‘core taxonomy’ means the combined set of the taxonomy elements set out in table 2 of Annex IV 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;

(3)	‘XHTML format’ means a standard type of format in Hyper Text Markup Language (HTML) complying with the Extensible Hyper Text Markup Language (XHTML);

(4)	‘Inline XBRL’ means a specification of the eXtensible Business Reporting Language (XBRL) standard developed by XBRL International.