{
  "url": "https://openlegislation.uk/eu-regulation-2019-815/annex-II/division-3",
  "json_url": "https://openlegislation.uk/eu-regulation-2019-815/annex-II/division-3.json",
  "legislation": "eur/2019/815",
  "legislation_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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2019-815",
  "path": "annex/II/division/3",
  "kind": "division",
  "number": "3",
  "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.",
  "text": "Table 1\nMandatory elements of the core taxonomy to be marked up for financial years beginning on or after 1 January 2020\nLabel\nData type and other attributes\nReferences to IFRSs\nName of reporting entity or other means of identification\ntext\nIAS 1 51 a\nExplanation of change in name of reporting entity or other means of identification from end of preceding reporting period\ntext\nIAS 1 51 a\nDomicile of entity\ntext\nIAS 1 138 a\nLegal form of entity\ntext\nIAS 1 138 a\nCountry of incorporation\ntext\nIAS 1 138 a\nAddress of entity's registered office\ntext\nIAS 1 138 a\nPrincipal place of business\ntext\nIAS 1 138 a\nDescription of nature of entity's operations and principal activities\ntext\nIAS 1 138 b\nName of parent entity\ntext\nIAS 1 138 c, IAS 24 13\nName of ultimate parent of group\ntext\nIAS 24 13, IAS 1 138 c\nTable 2\nMandatory elements of the core taxonomy to be marked up for financial years beginning on or after 1 January 2022\nLabel\nType\nReferences to IFRSs\nName of reporting entity or other means of identification\ntext\nIAS 1 51 a\nExplanation of change in name of reporting entity or other means of identification from end of preceding reporting period\ntext\nIAS 1 51 a\nDomicile of entity\ntext\nIAS 1 138 a\nLegal form of entity\ntext\nIAS 1 138 a\nCountry of incorporation\ntext\nIAS 1 138 a\nAddress of entity's registered office\ntext\nIAS 1 138 a\nPrincipal place of business\ntext\nIAS 1 138 a\nDescription of nature of entity's operations and principal activities\ntext\nIAS 1 138 b\nName of parent entity\ntext\nIAS 1 138 c, IAS 24 13\nName of ultimate parent of group\ntext\nIAS 1 138 c, IAS 24 13\nLength of life of limited life entity\ntext\nIAS 1 138 d\nStatement of IFRS compliance [text block]\ntext block\nIAS 1 16\nExplanation of departure from IFRS\ntext\nIAS 1 20 b, IAS 1 20 c\nExplanation of financial effect of departure from IFRS\ntext\nIAS 1 20 d\nDisclosure of uncertainties of entity's ability to continue as going concern [text block]\ntext block\nIAS 1 25\nExplanation of fact and basis for preparation of financial statements when not going concern basis\ntext\nIAS 1 25\nExplanation of why entity not regarded as going concern\ntext\nIAS 1 25\nDescription of reason for using longer or shorter reporting period\ntext\nIAS 1 36 a\nDescription of fact that amounts presented in financial statements are not entirely comparable\ntext\nIAS 1 36 b\nDisclosure of reclassifications or changes in presentation [text block]\ntext block\nIAS 1 41\nExplanation of sources of estimation uncertainty with significant risk of causing material adjustment\ntext\nIAS 1 125, IFRIC 14 10\nDisclosure of assets and liabilities with significant risk of material adjustment [text block]\ntext block\nIAS 1 125\nDividends recognised as distributions to owners per share\nX.XX duration\nIAS 1 107\nDividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners\nX duration\nIAS 1 137 a, IAS 10 13\nDividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share\nX.XX duration\nIAS 1 137 a\nDisclosure of accounting judgements and estimates [text block]\ntext block\nIAS 1 10 e\nDisclosure of accrued expenses and other liabilities [text block]\ntext block\nIAS 1 10 e\nDisclosure of allowance for credit losses [text block]\ntext block\nIAS 1 10 e\nDisclosure of auditors' remuneration [text block]\ntext block\nIAS 1 10 e\nDisclosure of authorisation of financial statements [text block]\ntext block\nIAS 1 10 e\nDisclosure of available-for-sale financial assets [text block]\ntext block\nIAS 1 10 e - Expiry date 2021-01-01\nDisclosure of basis of consolidation [text block]\ntext block\nIAS 1 10 e\nDisclosure of basis of preparation of financial statements [text block]\ntext block\nIAS 1 10 e\nDisclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block]\ntext block\nIAS 41 Disclosure\nDisclosure of borrowing costs [text block]\ntext block\nIAS 23 Disclosure\nDisclosure of borrowings [text block]\ntext block\nIAS 1 10 e\nDisclosure of business combinations [text block]\ntext block\nIFRS 3 Disclosures\nDisclosure of cash and bank balances at central banks [text block]\ntext block\nIAS 1 10 e\nDisclosure of cash and cash equivalents [text block]\ntext block\nIAS 1 10 e\nDisclosure of cash flow statement [text block]\ntext block\nIAS 7 Presentation of a statement of cash flows\nDisclosure of changes in accounting policies, accounting estimates and errors [text block]\ntext block\nIAS 8 Accounting policies\nDisclosure of changes in accounting policies [text block]\ntext block\nIAS 1 10 e\nDisclosure of claims and benefits paid [text block]\ntext block\nIAS 1 10 e\nDisclosure of collateral [text block]\ntext block\nIAS 1 10 e\nDisclosure of commitments and contingent liabilities [text block]\ntext block\nIAS 1 10 e\nDisclosure of commitments [text block]\ntext block\nIAS 1 10 e\nDisclosure of separate financial statements [text block]\ntext block\nIAS 27 Disclosure, IFRS 12 Objective\nDisclosure of contingent liabilities [text block]\ntext block\nIAS 37 86\nDisclosure of cost of sales [text block]\ntext block\nIAS 1 10 e\nDisclosure of credit risk [text block]\ntext block\nIAS 1 10 e, IFRS 7 Credit risk\nDisclosure of debt instruments [text block]\ntext block\nIAS 1 10 e\nDisclosure of deferred acquisition costs arising from insurance contracts [text block]\ntext block\nIAS 1 10 e\nDisclosure of deferred income [text block]\ntext block\nIAS 1 10 e\nDisclosure of deferred taxes [text block]\ntext block\nIAS 1 10 e\nDisclosure of deposits from banks [text block]\ntext block\nIAS 1 10 e\nDisclosure of deposits from customers [text block]\ntext block\nIAS 1 10 e\nDisclosure of depreciation and amortisation expense [text block]\ntext block\nIAS 1 10 e\nDisclosure of derivative financial instruments [text block]\ntext block\nIAS 1 10 e\nDisclosure of discontinued operations [text block]\ntext block\nIAS 1 10 e\nDisclosure of dividends [text block]\ntext block\nIAS 1 10 e\nDisclosure of earnings per share [text block]\ntext block\nIAS 33 Disclosure\nDisclosure of effect of changes in foreign exchange rates [text block]\ntext block\nIAS 21 Disclosure\nDisclosure of employee benefits [text block]\ntext block\nIAS 19 Scope\nDisclosure of entity's operating segments [text block]\ntext block\nIFRS 8 Disclosure\nDisclosure of events after reporting period [text block]\ntext block\nIAS 10 Disclosure\nDisclosure of expenses by nature [text block]\ntext block\nIAS 1 10 e\nDisclosure of expenses [text block]\ntext block\nIAS 1 10 e\nDisclosure of exploration and evaluation assets [text block]\ntext block\nIFRS 6 Disclosure\nDisclosure of fair value measurement [text block]\ntext block\nIFRS 13 Disclosure\nDisclosure of fair value of financial instruments [text block]\ntext block\nIAS 1 10 e\nDisclosure of fee and commission income (expense) [text block]\ntext block\nIAS 1 10 e\nDisclosure of finance cost [text block]\ntext block\nIAS 1 10 e\nDisclosure of finance income (cost) [text block]\ntext block\nIAS 1 10 e\nDisclosure of finance income [text block]\ntext block\nIAS 1 10 e\nDisclosure of financial assets held for trading [text block]\ntext block\nIAS 1 10 e\nDisclosure of financial instruments at fair value through profit or loss [text block]\ntext block\nIAS 1 10 e\nDisclosure of financial instruments designated at fair value through profit or loss [text block]\ntext block\nIAS 1 10 e\nDisclosure of financial instruments [text block]\ntext block\nIFRS 7 Scope\nDisclosure of financial instruments held for trading [text block]\ntext block\nIAS 1 10 e\nDisclosure of financial liabilities held for trading [text block]\ntext block\nIAS 1 10 e\nDisclosure of financial risk management [text block]\ntext block\nIAS 1 10 e\nDisclosure of first-time adoption [text block]\ntext block\nIFRS 1 Presentation and Disclosure\nDisclosure of general and administrative expense [text block]\ntext block\nIAS 1 10 e\nDisclosure of general information about financial statements [text block]\ntext block\nIAS 1 51\nDisclosure of going concern [text block]\ntext block\nIAS 1 10 e\nDisclosure of goodwill [text block]\ntext block\nIAS 1 10 e\nDisclosure of government grants [text block]\ntext block\nIAS 20 Disclosure\nDisclosure of hyperinflationary reporting [text block]\ntext block\nIAS 29 Disclosures\nDisclosure of impairment of assets [text block]\ntext block\nIAS 36 Disclosure\nDisclosure of income tax [text block]\ntext block\nIAS 12 Disclosure\nDisclosure of information about employees [text block]\ntext block\nIAS 1 10 e\nDisclosure of information about key management personnel [text block]\ntext block\nIAS 1 10 e\nDisclosure of insurance contracts [text block]\ntext block\nIFRS 17 Disclosure - Effective 2021-01-01 , IFRS 4 Disclosure - Expiry date 2021-01-01\nDisclosure of insurance premium revenue [text block]\ntext block\nIAS 1 10 e\nDisclosure of intangible assets and goodwill [text block]\ntext block\nIAS 1 10 e\nDisclosure of intangible assets [text block]\ntext block\nIAS 38 Disclosure\nDisclosure of interest expense [text block]\ntext block\nIAS 1 10 e\nDisclosure of interest income (expense) [text block]\ntext block\nIAS 1 10 e\nDisclosure of interest income [text block]\ntext block\nIAS 1 10 e\nDisclosure of interests in other entities [text block]\ntext block\nIFRS 12 1\nDisclosure of interim financial reporting [text block]\ntext block\nIAS 34 Content of an interim financial report\nDisclosure of inventories [text block]\ntext block\nIAS 2 Disclosure\nDisclosure of investment contracts liabilities [text block]\ntext block\nIAS 1 10 e\nDisclosure of investment property [text block]\ntext block\nIAS 40 Disclosure\nDisclosure of investments accounted for using equity method [text block]\ntext block\nIAS 1 10 e\nDisclosure of investments other than investments accounted for using equity method [text block]\ntext block\nIAS 1 10 e\nDisclosure of issued capital [text block]\ntext block\nIAS 1 10 e\nDisclosure of joint ventures [text block]\ntext block\nIAS 27 17 b, IAS 27 16 b, IFRS 12 B4 b\nDisclosure of lease prepayments [text block]\ntext block\nIAS 1 10 e\nDisclosure of leases [text block]\ntext block\nIFRS 16 Presentation, IFRS 16 Disclosure\nDisclosure of liquidity risk [text block]\ntext block\nIAS 1 10 e\nDisclosure of loans and advances to banks [text block]\ntext block\nIAS 1 10 e\nDisclosure of loans and advances to customers [text block]\ntext block\nIAS 1 10 e\nDisclosure of market risk [text block]\ntext block\nIAS 1 10 e\nDisclosure of net asset value attributable to unit-holders [text block]\ntext block\nIAS 1 10 e\nDisclosure of non-controlling interests [text block]\ntext block\nIAS 1 10 e\nDisclosure of non-current assets held for sale and discontinued operations [text block]\ntext block\nIFRS 5 Presentation and Disclosure\nDisclosure of non-current assets or disposal groups classified as held for sale [text block]\ntext block\nIAS 1 10 e\nDisclosure of notes and other explanatory information [text block]\ntext block\nIAS 1 10 e\nDisclosure of objectives, policies and processes for managing capital [text block]\ntext block\nIAS 1 134\nDisclosure of other assets [text block]\ntext block\nIAS 1 10 e\nDisclosure of other current assets [text block]\ntext block\nIAS 1 10 e\nDisclosure of other current liabilities [text block]\ntext block\nIAS 1 10 e\nDisclosure of other liabilities [text block]\ntext block\nIAS 1 10 e\nDisclosure of other non-current assets [text block]\ntext block\nIAS 1 10 e\nDisclosure of other non-current liabilities [text block]\ntext block\nIAS 1 10 e\nDisclosure of other operating expense [text block]\ntext block\nIAS 1 10 e\nDisclosure of other operating income (expense) [text block]\ntext block\nIAS 1 10 e\nDisclosure of other operating income [text block]\ntext block\nIAS 1 10 e\nDisclosure of other provisions, contingent liabilities and contingent assets [text block]\ntext block\nIAS 37 Disclosure\nDisclosure of prepayments and other assets [text block]\ntext block\nIAS 1 10 e\nDisclosure of profit (loss) from operating activities [text block]\ntext block\nIAS 1 10 e\nDisclosure of property, plant and equipment [text block]\ntext block\nIAS 16 Disclosure\nDisclosure of provisions [text block]\ntext block\nIAS 1 10 e\nDisclosure of reclassification of financial instruments [text block]\ntext block\nIAS 1 10 e\nDisclosure of regulatory deferral accounts [text block]\ntext block\nIFRS 14 Presentation, IFRS 14 Disclosure\nDisclosure of reinsurance [text block]\ntext block\nIAS 1 10 e\nDisclosure of related party [text block]\ntext block\nIAS 24 Disclosures\nDisclosure of repurchase and reverse repurchase agreements [text block]\ntext block\nIAS 1 10 e\nDisclosure of research and development expense [text block]\ntext block\nIAS 1 10 e\nDisclosure of reserves within equity [text block]\ntext block\nIAS 1 79 b\nDisclosure of restricted cash and cash equivalents [text block]\ntext block\nIAS 1 10 e\nDisclosure of revenue [text block]\ntext block\nIAS 1 10 e\nDisclosure of revenue from contracts with customers [text block]\ntext block\nIFRS 15 Presentation, IFRS 15 Disclosure\nDisclosure of service concession arrangements [text block]\ntext block\nSIC 29 Consensus\nDisclosure of share-based payment arrangements [text block]\ntext block\nIFRS 2 44\nDisclosure of share capital, reserves and other equity interest [text block]\ntext block\nIAS 1 79\nDisclosure of associates [text block]\ntext block\nIAS 27 17 b, IAS 27 16 b, IFRS 12 B4 d\nDisclosure of subsidiaries [text block]\ntext block\nIAS 27 17 b, IAS 27 16 b, IFRS 12 B4 a\nDisclosure of subordinated liabilities [text block]\ntext block\nIAS 1 10 e\nDisclosure of significant accounting policies [text block]\ntext block\nIAS 1 117\nDisclosure of tax receivables and payables [text block]\ntext block\nIAS 1 10 e\nDisclosure of trade and other payables [text block]\ntext block\nIAS 1 10 e\nDisclosure of trade and other receivables [text block]\ntext block\nIAS 1 10 e\nDisclosure of trading income (expense) [text block]\ntext block\nIAS 1 10 e\nDisclosure of treasury shares [text block]\ntext block\nIAS 1 10 e\nDescription of accounting policy for available-for-sale financial assets [text block]\ntext block\nIAS 1 117 b - Expiry date 2021-01-01\nDescription of accounting policy for biological assets [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for borrowing costs [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for borrowings [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for business combinations and goodwill [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for business combinations [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for cash flows [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for collateral [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for construction in progress [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for contingent liabilities and contingent assets [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for customer acquisition costs [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for customer loyalty programmes [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for decommissioning, restoration and rehabilitation provisions [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for deferred acquisition costs arising from insurance contracts [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for deferred income tax [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for depreciation expense [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for derecognition of financial instruments [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for derivative financial instruments and hedging [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for derivative financial instruments [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for discontinued operations [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for discounts and rebates [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for dividends [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for earnings per share [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for emission rights [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for employee benefits [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for environment related expense [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for exceptional items [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for expenses [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for exploration and evaluation expenditures [text block]\ntext block\nIFRS 6 24 a\nDescription of accounting policy for fair value measurement [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for fee and commission income and expense [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for finance costs [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for finance income and costs [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for financial assets [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for financial guarantees [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for financial instruments at fair value through profit or loss [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for financial instruments [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for financial liabilities [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for foreign currency translation [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for franchise fees [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for functional currency [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for goodwill [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for government grants [text block]\ntext block\nIAS 20 39 a\nDescription of accounting policy for hedging [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for held-to-maturity investments [text block]\ntext block\nIAS 1 117 b - Expiry date 2021-01-01\nDescription of accounting policy for impairment of assets [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for impairment of financial assets [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for impairment of non-financial assets [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for income tax [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]\ntext block\nIAS 1 117 b, IFRS 4 37 a - Expiry date 2021-01-01\nDescription of accounting policy for intangible assets and goodwill [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for intangible assets other than goodwill [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for interest income and expense [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for investment in associates [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for investment in associates and joint ventures [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for investment property [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for investments in joint ventures [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for investments other than investments accounted for using equity method [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for issued capital [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for leases [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for loans and receivables [text block]\ntext block\nIAS 1 117 b - Expiry date 2021-01-01\nDescription of accounting policy for measuring inventories [text block]\ntext block\nIAS 2 36 a\nDescription of accounting policy for mining assets [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for mining rights [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for non-current assets or disposal groups classified as held for sale [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for offsetting of financial instruments [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for oil and gas assets [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for programming assets [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for property, plant and equipment [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for provisions [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for reclassification of financial instruments [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]\ntext block\nIFRS 7 28 a\nDescription of accounting policy for recognition of revenue [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for regulatory deferral accounts [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for reinsurance [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for repairs and maintenance [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for repurchase and reverse repurchase agreements [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for research and development expense [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for restricted cash and cash equivalents [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for segment reporting [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for service concession arrangements [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for share-based payment transactions [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for stripping costs [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for subsidiaries [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for taxes other than income tax [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for termination benefits [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for trade and other payables [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for trade and other receivables [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for trading income and expense [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for transactions with non-controlling interests [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for transactions with related parties [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for treasury shares [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for warrants [text block]\ntext block\nIAS 1 117 b\nDescription of accounting policy for determining components of cash and cash equivalents [text block]\ntext block\nIAS 7 46\nDescription of other accounting policies relevant to understanding of financial statements [text block]\ntext block\nIAS 1 117 b\nDisclosure of significant accounting policies [text block]\ntext block\nIAS 1 117",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Delegated Regulation (EU) 2019/2100 of 30 September 2019 amending Delegated Regulation (EU) 2019/815 with regard to updates of the taxonomy to be used for the single electronic reporting format (Text with EEA relevance)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2019/815/annex/II/division/3",
    "retrieved_at": "2026-11-01T14:43:24.296952+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}