{
  "url": "https://openlegislation.uk/eu-regulation-2019-815/annex-III/division-4",
  "json_url": "https://openlegislation.uk/eu-regulation-2019-815/annex-III/division-4.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/III/division/4",
  "kind": "division",
  "number": "4",
  "heading": null,
  "text": "Issuers shall ensure that both the Inline XBRL instance document and the issuer’s extension taxonomy respect the requirements of the marking up and filing rules set out in Annex IV.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2019/815/annex/III/division/4",
    "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."
}