# 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), Annex V: XBRL taxonomy files

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

XBRL taxonomy files published by ESMA shall:
(a) identify, as XBRL elements, all core taxonomy elements;
(b) set attributes of core taxonomy elements following their type as prescribed in Annex I;
(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;
(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;
(e) define relationships that allow issuers to anchor extension taxonomy elements to core taxonomy elements;
(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;
(g) contain the technical information necessary for developing IT solutions supporting the production of harmonised annual financial reports;
(h) identify to which periods they refer.

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