Annex V - XBRL taxonomy files

identify, as XBRL elements, all core taxonomy elements;

set attributes of core taxonomy elements following their type as prescribed in Annex I;

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;

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;

define relationships that allow issuers to anchor extension taxonomy elements to core taxonomy elements;

be valid according to XBRL 2.1. specifications, XBRL Dimensions 1.0 specifications and be packaged according to the Reporting Package specification as set out in Annex III;

contain the technical information necessary for developing IT solutions supporting the production of harmonised annual financial reports;

identify to which periods they refer.