Annex IV Marking up and filing rules

United Kingdom

1. 1Division 1
2. 2Division 2
3. 3Division 3
4. 4If 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:
5. 5Division 5
6. 6Division 6
7. 7To 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.
8. 8Division 8
9. 9Issuers 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:
10. 10Division 10
11. 11Division 11
12. 12Division 12
13. 13Division 13
14. 14Division 14