# 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), Division 4: 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:

Extent: E+W+S+N.I.

(a) not duplicate the meaning and scope of any core taxonomy element;
(b) identify the creator of the element;
(c) be assigned with an appropriate balance attribute;
(d) have standard labels in the language corresponding to the language of the annual financial report. Labels in additional languages are recommended to be added. All labels shall correspond to the accounting meaning and scope of the described underlying business concepts.

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Source: https://www.legislation.gov.uk/eur/2019/815/annex/IV/division/4 (the official version)
Page: https://openlegislation.uk/eu-regulation-2019-815/annex-IV/division-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.