{
  "url": "https://openlegislation.uk/eu-regulation-2019-815/annex-V",
  "json_url": "https://openlegislation.uk/eu-regulation-2019-815/annex-V.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/V",
  "kind": "annex",
  "number": "V",
  "heading": "XBRL taxonomy files",
  "text": "XBRL taxonomy files published by ESMA shall:\n(a) identify, as XBRL elements, all core taxonomy elements;\n(b) set attributes of core taxonomy elements following their type as prescribed in Annex I;\n(c) provide the human readable labels, as set out in the Table of Annex VI, documenting the meaning of the core taxonomy elements as well as references;\n(d) define structures facilitating browsing of taxonomy content and understanding of the definition of a core taxonomy element in the context of other core taxonomy elements;\n(e) define relationships that allow issuers to anchor extension taxonomy elements to core taxonomy elements;\n(f) be valid according to XBRL 2.1. specifications, XBRL Dimensions 1.0 specifications and be packaged according to the Taxonomy Packages specifications as set out in Annex III;\n(g) contain the technical information necessary for developing IT solutions supporting the production of harmonised annual financial reports;\n(h) identify to which periods they refer.",
  "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/V",
    "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."
}