{
  "url": "https://openlegislation.uk/eu-regulation-2019-815/article-4",
  "json_url": "https://openlegislation.uk/eu-regulation-2019-815/article-4.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/4",
  "kind": "article",
  "number": "4",
  "heading": "Marking up IFRS consolidated financial statements",
  "text": "1. Where annual financial reports include IFRS consolidated financial statements, issuers shall mark up those consolidated financial statements.\n2. Issuers shall, as a minimum, mark up the disclosures specified in Annex II where those disclosures are present in those IFRS consolidated financial statements.\n3. Issuers may mark up disclosures presented in IFRS consolidated financial statements other than those set out in paragraph 2.\n4. For markups set out in paragraphs 1, 2 and 3, issuers shall use the XBRL markup language and shall use a taxonomy in which the elements shall be those set out in the core taxonomy. Where, in accordance with point 4 of Annex IV, it is not appropriate to use elements in the core taxonomy, issuers shall create extension taxonomy elements as provided for in Annex IV.",
  "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/4",
    "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."
}