Commission Delegated Regulation (EU) 2018/815 of 17 December 2018 supplementing D... (32019R0815)
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Commission Delegated Regulation (EU) 2018/815 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)
- COMMISSION DELEGATED REGULATION (EU) 2018/815
- 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 1
- Subject matter
- Article 2
- Definitions
- Article 3
- Single electronic reporting format
- Article 4
- Marking up IFRS consolidated financial statements
- Article 5
- Marking up other parts of the annual financial reports
- Article 6
- Common rules on markups
- Article 7
- XBRL taxonomy files
- Article 8
- Entry into force and application
- ANNEX I
- Legend for Tables 1 and 2 of Annex II, and for the Tables of Annexes IV and VI
- ANNEX II
- Mandatory markups
- ANNEX III
- Applicable Inline XBRL specifications
- ANNEX IV
- Marking up and filing rules
- ANNEX V
- XBRL taxonomy files
- ANNEX VI
- Schema of the core taxonomy
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