{
  "url": "https://openlegislation.uk/eu-regulation-2019-815",
  "json_url": "https://openlegislation.uk/eu-regulation-2019-815.json",
  "id": "eur/2019/815",
  "title": "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 (Text with EEA relevance)",
  "short_title": "Regulation (EU) 2019/815 supplementing Directive 2004/109/EC of the European Parliament and of the Council…",
  "long_title": "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 (Text with EEA relevance)",
  "citation": "EU Regulation 2019/815",
  "type": "eur",
  "year": "2019",
  "number": "815",
  "version": "current",
  "date": "2018-12-17",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-regulation-2019-815/introduction",
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      "heading": "Subject matter",
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      "status": null,
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      "heading": "Definitions",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
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      "path": "article/3",
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      "number": "3",
      "heading": "Single electronic reporting format",
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      "path": "article/4",
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      "heading": "Marking up IFRS consolidated financial statements",
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      "status": null,
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    },
    {
      "path": "article/5",
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      "heading": "Marking up other parts of the annual financial reports",
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    {
      "path": "article/6",
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      "heading": "Common rules on markups",
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      "status": null,
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      "heading": "XBRL taxonomy files",
      "url": "https://openlegislation.uk/eu-regulation-2019-815/article-7",
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      "status": null,
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    },
    {
      "path": "annex/I",
      "kind": "annex",
      "number": "I",
      "heading": "Legend for Tables 1 and 2 of Annex II, and for the Tables of Annexes IV and VI",
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      "path": "annex/II",
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      "heading": "Mandatory markups",
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      "path": "annex/II/division/3",
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      "heading": "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 2022 that correspond to the elements in Table 2 of this Annex.",
      "url": "https://openlegislation.uk/eu-regulation-2019-815/annex-II/division-3",
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      "path": "annex/III",
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      "heading": "Applicable Inline XBRL specifications",
      "url": null,
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      "status": null,
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/III"
    },
    {
      "path": "annex/III/division/4",
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    {
      "path": "annex/IV",
      "kind": "annex",
      "number": "IV",
      "heading": "Marking up and filing rules",
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      "status": null,
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    {
      "path": "annex/IV/division/1",
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      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2019-815/annex-IV/division-1",
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      "parent": "annex/IV"
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    {
      "path": "annex/IV/division/2",
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      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2019-815/annex-IV/division-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/IV"
    },
    {
      "path": "annex/IV/division/3",
      "kind": "division",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2019-815/annex-IV/division-3",
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      "status": null,
      "parent": "annex/IV"
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    {
      "path": "annex/IV/division/4",
      "kind": "division",
      "number": "4",
      "heading": "If the closest core taxonomy element would misrepresent the accounting meaning of the disclosure being marked up as required by point 3, issuers shall create an extension taxonomy element and use that to mark up the disclosure concerned. All extension taxonomy elements created shall:",
      "url": "https://openlegislation.uk/eu-regulation-2019-815/annex-IV/division-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/IV"
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    {
      "path": "annex/IV/division/5",
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    {
      "path": "annex/IV/division/6",
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      "number": "6",
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      "url": "https://openlegislation.uk/eu-regulation-2019-815/annex-IV/division-6",
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      "parent": "annex/IV"
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    {
      "path": "annex/IV/division/7",
      "kind": "division",
      "number": "7",
      "heading": "To identify to which part of the financial statements the markups relate, issuers shall use dedicated root taxonomy elements as starting points for the respective parts of the financial statements in their extension taxonomy’s presentation linkbases. The element names, labels and prefixes of these root taxonomy elements shall be as set out in the Table 1.",
      "url": "https://openlegislation.uk/eu-regulation-2019-815/annex-IV/division-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/IV"
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      "path": "annex/IV/division/9",
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      "number": "9",
      "heading": "Issuers shall ensure that the issuer’s extension taxonomy elements marking up the IFRS consolidated financial statements’ statement of financial position, statement of profit or loss and other comprehensive income, statement of changes in equity and statement of cash flows are anchored to one or more core taxonomy elements. In particular:",
      "url": "https://openlegislation.uk/eu-regulation-2019-815/annex-IV/division-9",
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