# 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), Article 2: Definitions

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

For the purposes of this Regulation, the following definitions shall apply:
(1) ‘core taxonomy’ means the combined set of the taxonomy elements set out in Annex VI and the following collection of links:
(a) presentation linkbase, which groups the taxonomy elements;
(b) calculation linkbase, which expresses arithmetic relationships between taxonomy elements;
(c) label linkbase, which describes the meaning of each taxonomy element;
(d) definition linkbase, which reflects dimensional relationships of the core taxonomy elements;
(2) ‘extension taxonomy’ means the combined set of taxonomy elements and the following collection of links, both created by the issuer:
(a) presentation linkbase, which groups the taxonomy elements;
(b) calculation linkbase, which expresses arithmetic relationships between taxonomy elements;
(c) label linkbase, which describes the meaning of each taxonomy element;
(d) definition linkbase, which ensures dimensional validity of the resulting XBRL instance document against the extension taxonomy;
(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.

---
Source: https://www.legislation.gov.uk/eur/2019/815/article/2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2019-815/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.