LegalizeCommission 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)
| Label | Type | References to IFRSs |
|---|---|---|
| Name of reporting entity or other means of identification | text | Effective 2027-01-01 IFRS 18.27 a Disclosure, Effective 2027-01-01 IFRS 19.128 a Disclosure |
| Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period | text | Effective 2027-01-01 IFRS 19.128 a Disclosure, Effective 2027-01-01 IFRS 18.27 a Disclosure |
| Domicile of entity | text | Effective 2027-01-01 IFRS 18.116 a Disclosure, Effective 2027-01-01 IFRS 19.141 a Disclosure |
| Legal form of entity | text | Effective 2027-01-01 IFRS 18.116 a Disclosure, Effective 2027-01-01 IFRS 19.141 a Disclosure |
| Country of incorporation | text | Effective 2027-01-01 IFRS 19.141 a Disclosure, Effective 2027-01-01 IFRS 18.116 a Disclosure |
| Address of entity's registered office | text | Effective 2027-01-01 IFRS 18.116 a Disclosure, Effective 2027-01-01 IFRS 19.141 a Disclosure |
| Principal place of business | text | Effective 2027-01-01 IFRS 19.141 a Disclosure, Effective 2027-01-01 IFRS 18.116 a Disclosure |
| Description of nature of entity's operations and principal activities | text | Effective 2027-01-01 IFRS 18.116 b Disclosure, Effective 2027-01-01 IFRS 19.141 b Disclosure |
| Name of parent entity | text | IAS 24.13 Disclosure, Effective 2027-01-01 IFRS 18.116 c Disclosure, Effective 2027-01-01 IFRS 19.226 a Disclosure |
| Name of ultimate parent of group | text | IAS 24.13 Disclosure, Effective 2027-01-01 IFRS 18.116 c Disclosure, Effective 2027-01-01 IFRS 19.226 a Disclosure |
| Length of life of limited life entity | text | Effective 2027-01-01 IFRS 18.116 d Disclosure |
| Statement of IFRS compliance [text block] | text block | Effective 2027-01-01 IAS 8.6B Disclosure |
| Explanation of departure from IFRS | text | Effective 2027-01-01 IFRS 19.173 b Disclosure, Effective 2027-01-01 IFRS 19.173 c Disclosure, Effective 2027-01-01 IAS 8.6F b Disclosure, Effective 2027-01-01 IAS 8.6F c Disclosure |
| Explanation of financial effect of departure from IFRS | text | Effective 2027-01-01 IFRS 19.173 d Disclosure, Effective 2027-01-01 IAS 8.6F d Disclosure |
| Disclosure of uncertainties of entity's ability to continue as going concern [text block] | text block | Effective 2027-01-01 IAS 8.6K Disclosure |
| Explanation of fact and basis for preparation of financial statements when not going concern basis | text | Effective 2027-01-01 IAS 8.6K Disclosure |
| Explanation of why entity not regarded as going concern | text | Effective 2027-01-01 IAS 8.6K Disclosure |
| Description of reason for using longer or shorter reporting period | text | Effective 2027-01-01 IFRS 18.28 a Disclosure |
| Dividends recognised as distributions to owners per share | Per share duration | Effective 2027-01-01 IFRS 19.138 Disclosure, Effective 2027-01-01 IFRS 18.110 Disclosure |
| Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners | Monetary duration | IAS 10.13 Disclosure, Effective 2027-01-01 IFRS 18.132 a Disclosure, Effective 2027-01-01 IFRS 19.162 a Disclosure |
| Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share | Per share duration | Effective 2027-01-01 IFRS 18.132 a Disclosure, Effective 2027-01-01 IFRS 19.162 a Disclosure |
| Explanation of sources of estimation uncertainty with significant risk of causing material adjustment | text | IFRIC 14.10 Disclosure, Effective 2027-01-01 IAS 8.31A Disclosure, Effective 2027-01-01 IFRS 19.182 Disclosure |
| Disclosure of accounting judgements and estimates [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of accrued expenses and other liabilities [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of allowance for credit losses [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of associates [text block] | text block | IAS 27.16 b Disclosure, IFRS 12.B4 d Disclosure, IAS 27.17 b Disclosure, Effective 2027-01-01 IFRS 19.75 c Disclosure |
| Disclosure of auditors' remuneration [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of authorisation of financial statements [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of basis of consolidation [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of basis of preparation of financial statements [text block] | text block | IAS 8 - Accounting policies Disclosure |
| Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block] | text block | IAS 41 - Disclosure |
| Disclosure of borrowing costs [text block] | text block | IAS 23 - Disclosure |
| Disclosure of borrowings [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of business combinations [text block] | text block | IFRS 3 - Disclosures Disclosure |
| Disclosure of cash and bank balances at central banks [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of cash and cash equivalents [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of cash flow statement [text block] | text block | IAS 7 - Presentation of a statement of cash flows Disclosure |
| Disclosure of changes in accounting policies [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of collateral [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of claims and benefits paid [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of commitments [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of commitments and contingent liabilities [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of contingent liabilities [text block] | text block | IAS 37.86 Disclosure, Effective 2027-01-01 IFRS 19.259 Disclosure |
| Disclosure of cost of sales [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of credit risk [text block] | text block | IFRS 7 - Credit risk Disclosure, Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of debt instruments [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of deferred acquisition costs arising from insurance contracts [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of deferred income [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of deferred taxes [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of deposits from banks [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of deposits from customers [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of depreciation and amortisation expense [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of derivative financial instruments [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of discontinued operations [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of dividends [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of earnings per share [text block] | text block | IAS 33 - Disclosure |
| Disclosure of effect of changes in foreign exchange rates [text block] | text block | IAS 21 - Disclosure |
| Disclosure of employee benefits [text block] | text block | IAS 19 - Scope Disclosure |
| Disclosure of entity's operating segments [text block] | text block | IFRS 8 - Disclosure |
| Disclosure of events after reporting period [text block] | text block | IAS 10 - Disclosure |
| Disclosure of expenses [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of exploration and evaluation assets [text block] | text block | IFRS 6 - Disclosure |
| Disclosure of fair value measurement [text block] | text block | IFRS 13 - Disclosure |
| Disclosure of fair value of financial instruments [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of fee and commission income (expense) [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of financial assets held for trading [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of financial instruments [text block] | text block | IFRS 7 - Scope Disclosure |
| Disclosure of financial instruments at fair value through profit or loss [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of financial instruments designated at fair value through profit or loss [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of financial instruments held for trading [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of financial liabilities held for trading [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of financial risk management [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of first-time adoption [text block] | text block | IFRS 1 - Presentation and Disclosure |
| Disclosure of general and administrative expense [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of general information about financial statements [text block] | text block | Effective 2027-01-01 IFRS 18.27 Disclosure, Effective 2027-01-01 IFRS 19.128 Disclosure |
| Disclosure of going concern [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of goodwill [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of government grants [text block] | text block | IAS 20 - Disclosure |
| Disclosure of information about hyperinflationary reporting [text block] | text block | IAS 29 - Disclosures Disclosure |
| Disclosure of impairment of assets [text block] | text block | IAS 36 - Disclosure |
| Disclosure of income tax [text block] | text block | IAS 12 - Disclosure |
| Disclosure of information about employees [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of information about key management personnel [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of insurance contracts [text block] | text block | IFRS 17 - Disclosure |
| Disclosure of insurance premium revenue [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of intangible assets [text block] | text block | IAS 38 - Disclosure |
| Disclosure of intangible assets and goodwill [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of interest expense [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of interest income [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of interest income (expense) [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of interests in other entities [text block] | text block | IFRS 12.1 Disclosure |
| Disclosure of information about interim financial reporting [text block] | text block | IAS 34 - Content of an interim financial report Disclosure |
| Disclosure of inventories [text block] | text block | IAS 2 - Disclosure |
| Disclosure of investment contracts liabilities [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of investment property [text block] | text block | IAS 40 - Disclosure |
| Disclosure of investments accounted for using equity method [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of investments other than investments accounted for using equity method [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of issued capital [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of joint ventures [text block] | text block | IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure, Effective 2027-01-01 IFRS 19.75 b Disclosure |
| Disclosure of lease prepayments [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of leases [text block] | text block | IFRS 16 - Presentation Disclosure, IFRS 16 - Disclosure |
| Disclosure of liquidity risk [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of loans and advances to banks [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of loans and advances to customers [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of market risk [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of material accounting policy information [text block] | text block | Effective 2027-01-01 IAS 8.27A Disclosure, Effective 2027-01-01 IFRS 19.176 Disclosure |
| Disclosure of net asset value attributable to unit-holders [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of non-controlling interests [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of non-current assets held for sale and discontinued operations [text block] | text block | IFRS 5 - Presentation and Disclosure |
| Disclosure of non-current assets or disposal groups classified as held for sale [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of objectives, policies and processes for managing capital [text block] | text block | Effective 2027-01-01 IFRS 18.126 Disclosure |
| Disclosure of operating profit (loss) [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of other assets [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of other current assets [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of other current liabilities [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of other liabilities [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of other non-current assets [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of other non-current liabilities [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of other operating expense [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of other operating income (expense) [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of other operating income [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of other provisions, contingent liabilities and contingent assets [text block] | text block | IAS 37 - Disclosure |
| Disclosure of prepayments and other assets [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of property, plant and equipment [text block] | text block | IAS 16 - Disclosure |
| Disclosure of provisions [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of reclassification of financial instruments [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of regulatory deferral accounts [text block] | text block | IFRS 14 - Presentation Disclosure, IFRS 14 - Disclosure |
| Disclosure of reinsurance [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of related party [text block] | text block | IAS 24 - Disclosures Disclosure |
| Disclosure of repurchase and reverse repurchase agreements [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of research and development expense [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of reserves within equity [text block] | text block | Effective 2027-01-01 IFRS 18.130 b Disclosure, Effective 2027-01-01 IFRS 19.160 b Disclosure |
| Disclosure of restricted cash and cash equivalents [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of revenue [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of revenue from contracts with customers [text block] | text block | IFRS 15 - Presentation Disclosure, IFRS 15 - Disclosure |
| Disclosure of information about separate financial statements [text block] | text block | IFRS 12 - Objective Disclosure, IAS 27 - Disclosure |
| Disclosure of service concession arrangements [text block] | text block | SIC 29 - Consensus Disclosure |
| Disclosure of share capital, reserves and other equity interest [text block] | text block | Effective 2027-01-01 IFRS 18.130 Disclosure, Effective 2027-01-01 IFRS 19.160 Disclosure |
| Disclosure of share-based payment arrangements [text block] | text block | IFRS 2.44 Disclosure |
| Disclosure of subordinated liabilities [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of subsidiaries [text block] | text block | IFRS 12.B4 a Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, Effective 2027-01-01 IFRS 19.75 a Disclosure |
| Disclosure of tax receivables and payables [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of trade and other payables [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of trade and other receivables [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of trading income (expense) [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Disclosure of treasury shares [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
| Description of accounting policy for biological assets [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for borrowing costs [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for borrowings [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for business combinations [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for business combinations and goodwill [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for cash flows [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for collateral [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for construction in progress [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for contingent liabilities and contingent assets [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for customer acquisition costs [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for customer loyalty programmes [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for deferred income tax [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for depreciation expense [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for derecognition of financial instruments [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for derivative financial instruments [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for derivative financial instruments and hedging [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for determining components of cash and cash equivalents [text block] | text block | IAS 7.46 Disclosure, Effective 2027-01-01 IFRS 19.170 Disclosure |
| Description of accounting policy for discontinued operations [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for discounts and rebates [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for dividends [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for earnings per share [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for emission rights [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for employee benefits [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for environment related expense [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for exceptional items [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for expenses [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for exploration and evaluation expenditures [text block] | text block | IFRS 6.24 a Disclosure |
| Description of accounting policy for fair value measurement [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for fee and commission income and expense [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for financial assets [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for financial guarantees [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for financial instruments [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for financial instruments at fair value through profit or loss [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for financial liabilities [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for foreign currency translation [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for franchise fees [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for functional currency [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for goodwill [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for government grants [text block] | text block | IAS 20.39 a Disclosure, Effective 2027-01-01 IFRS 19.216 a Disclosure |
| Description of accounting policy for hedging [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for impairment of assets [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for impairment of financial assets [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for impairment of non-financial assets [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for income tax [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for intangible assets and goodwill [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for intangible assets other than goodwill [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for interest income and expense [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for investment in associates [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for investment in associates and joint ventures [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for investment property [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for investments in joint ventures [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for investments other than investments accounted for using equity method [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for issued capital [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for leases [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for measuring inventories [text block] | text block | IAS 2.36 a Disclosure, Effective 2027-01-01 IFRS 19.164 a Disclosure |
| Description of accounting policy for mining assets [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for mining rights [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for offsetting of financial instruments [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for oil and gas assets [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for programming assets [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for property, plant and equipment [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for provisions [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for reclassification of financial instruments [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block] | text block | IFRS 7.28 a Disclosure, Effective 2027-01-01 IFRS 19.64 a Disclosure |
| Description of accounting policy for recognition of revenue [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for regulatory deferral accounts [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for reinsurance [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for repairs and maintenance [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for repurchase and reverse repurchase agreements [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for research and development expense [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for restricted cash and cash equivalents [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for segment reporting [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for service concession arrangements [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for share-based payment transactions [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for stripping costs [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for subsidiaries [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for taxes other than income tax [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for termination benefits [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for trade and other payables [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for trade and other receivables [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for trading income and expense [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for transactions with non-controlling interests [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for transactions with related parties [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for treasury shares [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of accounting policy for warrants [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice |
| Description of fact that amounts included in financial statements are not entirely comparable | text | Effective 2027-01-01 IFRS 18.28 b Disclosure |
| Disclosure of reclassifications or changes in presentation or disclosure [text block] | text block | Effective 2027-01-01 IFRS 18.33 Disclosure, Effective 2027-01-01 IFRS 19.129 Disclosure |
ANNEX III
Applicable Inline XBRL specifications
- 1.Issuers shall ensure that the Inline XBRL instance document is valid with respect to the Inline XBRL 1.1 specification and is conform to the XBRL Units Registry.
- 2.Issuers shall ensure that the issuer’s XBRL extension taxonomy files are valid with respect to the XBRL 2.1 and the XBRL Dimensions 1.0 specifications.
- 3.Issuers shall submit the Inline XBRL instance document and the issuer’s XBRL extension taxonomy files as a single reporting package according to the Report Packages 1.0 specification.
- 4.Issuers shall ensure that both the Inline XBRL instance document and the issuer’s extension taxonomy respect the requirements of the marking up and filing rules set out in Annex IV.
- 5.Issuers shall ensure that both the Inline XBRL instance document and the issuer’s extension taxonomy are valid with respect to the Calculations 1.1 specification.
ANNEX IV
Marking up and filing rules
- 1.Issuers shall ensure that the Inline XBRL instance document contains data of a single issuer, so that all entity identifiers in contexts shall have identical content.
- 2.Issuers shall identify themselves in the Inline XBRL instance document using ISO 17442 legal entity identifiers on the XBRL context entity identifiers and schemes.
- 3.When marking up disclosures, issuers shall use the core taxonomy element with the closest accounting meaning to the disclosure being marked up. Where there appears to be a choice of core taxonomy elements, issuers should select the element with the narrowest accounting meaning and/or scope.
- 4.If the closest core taxonomy element would misrepresent the accounting meaning of the disclosure being marked up as required by point 3, issuers shall create an extension taxonomy element and use that to mark up the disclosure concerned. All extension taxonomy elements created shall:
- (a) not duplicate the meaning and scope of any core taxonomy element;
- (b) identify the creator of the element;
- (c) be assigned with an appropriate balance attribute;
- (d) have standard labels in the language corresponding to the language of the annual financial report. Labels in additional languages are recommended to be added. All labels shall correspond to the accounting meaning and scope of the described underlying business concepts.
- 5.Issuers shall ensure that each extension taxonomy element used to mark up a disclosure in the annual financial report is included in at least one hierarchy of the presentation linkbase and of the definition linkbase of the extension taxonomy.
- 6.Issuers shall use the calculation linkbases of their extension taxonomies to document arithmetical relationships between numeric core and/or extension taxonomy elements, in particular for arithmetic relationships between core and/or extension taxonomy elements from the statement of financial position, statement of profit or loss and other comprehensive income, statement of changes in equity and statement of cash flows.
- 7.To identify to which part of the financial statements the markups relate, issuers shall use dedicated root taxonomy elements as starting points for the respective parts of the financial statements in their extension taxonomy’s presentation linkbases. The element names, labels and prefixes of these root taxonomy elements shall be as set out in the Table 1.
Table
Element names, labels and prefixes of the root elements
| Prefix | Element name | Label |
|---|---|---|
| ifrs-full | StatementOfFinancial PositionAbstract | Statement of financial position placeholder - this item MUST be used as a starting point for the statement of financial position |
| ifrs-full | IncomeStatement Abstract | Profit or loss placeholder - this item MUST be used as a starting point for the statement of profit or loss if the statement of profit or loss is disclosed separately |
| ifrs-full | StatementOfCompre hensiveIncomeAbstract | Statement of comprehensive income placeholder - this item MUST be used as a starting point for the statement of comprehensive income if it is disclosed separately or when the statement of profit or loss and other comprehensive income statements are combined in a single statement |
| ifrs-full | StatementOfCash FlowsAbstract | Statement of cash flows placeholder - this item MUST be used as a starting point for the statement of cash flows |
| ifrs-full | StatementOfChangesIn EquityAbstract | Statement of changes in equity placeholder - this item MUST be used as a starting point for the statement of changes in equity |
| esef_cor | NotesAccountingPolicies AndMandatoryTags | Notes, accounting policies and mandatory core taxonomy elements placeholder – this item MUST be used as a starting point for markups of disclosures in the notes to the financial statements |
- The dedicated root taxonomy elements shall also be included in the XBRL taxonomy files prepared by ESMA.
- 8.In their extension taxonomies, issuers shall not replace the labels or references of core taxonomy elements. Issuer specific labels may be added to the core taxonomy elements.
- 9.Issuers shall ensure that the issuer’s extension taxonomy elements marking up the IFRS consolidated financial statements’ statement of financial position, statement of profit or loss and other comprehensive income, statement of changes in equity and statement of cash flows are anchored to one or more core taxonomy elements. In particular:
- (a) the issuer shall anchor its extension taxonomy element to the core taxonomy element having the closest wider accounting meaning and/or scope to that extension taxonomy element of the issuer. The issuer shall identify the relationship of the extension taxonomy element concerned with the core taxonomy element concerned in the issuer’s extension taxonomy’s definition linkbase. The extension taxonomy element shall appear as the target of the relationship;
- (b) the issuer may anchor the extension taxonomy element to the core taxonomy element or elements having the closest narrower accounting meaning and/or scope to that extension taxonomy element concerned. The issuer shall identify the relationship of the extension taxonomy element concerned with the core taxonomy element or elements concerned in the issuer’s extension taxonomy’s definition linkbase. The extension taxonomy element shall appear as the source of the relationship or relationships. Where the extension taxonomy element combines a number of core taxonomy elements, the issuer shall anchor that extension taxonomy element to each of those core taxonomy elements except any such core taxonomy element or elements, which are reasonably deemed to be insignificant.
- 10.Notwithstanding point 9, issuers do not need to anchor to another core taxonomy element an extension taxonomy element that is used to mark up a disclosure in the statement of financial position, statement of profit or loss and other comprehensive income, statement of changes in equity or the statement of cash flows that is a subtotal of other disclosures in the same statement.
- 11.Issuers shall ensure that the data type and period type of a taxonomy element used to mark up a disclosure reflects the accounting meaning of the marked up disclosure. Issuers shall not define and apply a custom type for a taxonomy element, if a suitable type is already defined by the XBRL specifications or in the XBRL Data Types Registry.
- 12.When marking up disclosures, issuers shall not use numeric taxonomy elements to mark up different values for a given context (entity, period and dimensional breakdowns) unless the difference is a result of rounding related to presentation of the same information with different scale in more than one place in the same annual financial report.
- 13.When marking up disclosures, issuers shall use non-numeric taxonomy elements in a way that it marks up all disclosures that match the definition of the respective element. Issuers shall not apply the markups only partially or selectively.
- 14.Issuers shall ensure that the Inline XBRL instance document does not contain executable code.
ANNEX V
XBRL taxonomy files
XBRL taxonomy files published by ESMA shall:
- (a) identify, as XBRL elements, all core taxonomy elements;
- (b) set attributes of core taxonomy elements following their type as prescribed in Annex I;
- (c) provide the human readable labels, as set out in the Table of Annex VI, documenting the meaning of the core taxonomy elements as well as references;
- (d) define structures facilitating browsing of taxonomy content and understanding of the definition of a core taxonomy element in the context of other core taxonomy elements;
- (e) define relationships that allow issuers to anchor extension taxonomy elements to core taxonomy elements;
- (f) be valid according to XBRL 2.1. specifications, XBRL Dimensions 1.0 specifications, Calculations 1.1 specifications and be packaged according to the Reporting Package specification as set out in Annex III;
- (g) contain the technical information necessary for developing IT solutions supporting the production of harmonised annual financial reports;
- (h) identify to which periods they refer.
ANNEX VI
Schema of the core taxonomy
Table
Schema of the core taxonomy to mark up IFRS consolidated statements for financial years beginning on or after 1 January 2026
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