Annex V

(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 and be packaged according to the Taxonomy Packages specifications 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.