{
  "url": "https://openlegislation.uk/eu-regulation-2019-815/article-2",
  "json_url": "https://openlegislation.uk/eu-regulation-2019-815/article-2.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": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Definitions",
  "text": "For the purposes of this Regulation, the following definitions shall apply:\n(1) ‘core taxonomy’ means the combined set of the taxonomy elements set out in Annex VI and the following collection of links:\n(a) presentation linkbase, which groups the taxonomy elements;\n(b) calculation linkbase, which expresses arithmetic relationships between taxonomy elements;\n(c) label linkbase, which describes the meaning of each taxonomy element;\n(d) definition linkbase, which reflects dimensional relationships of the core taxonomy elements;\n(2) ‘extension taxonomy’ means the combined set of taxonomy elements and the following collection of links, both created by the issuer:\n(a) presentation linkbase, which groups the taxonomy elements;\n(b) calculation linkbase, which expresses arithmetic relationships between taxonomy elements;\n(c) label linkbase, which describes the meaning of each taxonomy element;\n(d) definition linkbase, which ensures dimensional validity of the resulting XBRL instance document against the extension taxonomy;\n(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.",
  "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/article/2",
    "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."
}