LegalizeCommission Delegated Regulation (EU) 2026/283 of 12 December 2025 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2025 update of the taxonomy for the single electronic reporting format
This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.
| 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 |
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ANNEX III
‘ 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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