Article 2 Definitions

For the purposes of this Regulation, the following definitions shall apply:

1. (1)

   ‘core taxonomy’ means the combined set of the taxonomy elements set out in Annex VI and the following collection of links:

   1. (a)

      presentation linkbase, which groups the taxonomy elements;

   2. (b)

      calculation linkbase, which expresses arithmetic relationships between taxonomy elements;

   3. (c)

      label linkbase, which describes the meaning of each taxonomy element;

   4. (d)

      definition linkbase, which reflects dimensional relationships of the core taxonomy elements;

2. (2)

   ‘extension taxonomy’ means the combined set of taxonomy elements and the following collection of links, both created by the issuer:

   1. (a)

      presentation linkbase, which groups the taxonomy elements;

   2. (b)

      calculation linkbase, which expresses arithmetic relationships between taxonomy elements;

   3. (c)

      label linkbase, which describes the meaning of each taxonomy element;

   4. (d)

      definition linkbase, which ensures dimensional validity of the resulting XBRL instance document against the extension taxonomy;

3. (3)

   ‘IFRS consolidated financial statements’ means consolidated financial statements prepared in accordance with either IFRS adopted pursuant to Regulation (EC) No 1606/2002 or with IFRS as referred to in point (a) of the first subparagraph of Article 1 of Decision 2008/961/EC.