For the purposes of this Regulation, the following definitions shall apply:
‘core taxonomy’ means the combined set of the taxonomy elements set out in Annex VI and the following collection of links:
presentation linkbase, which groups the taxonomy elements;
calculation linkbase, which expresses arithmetic relationships between taxonomy elements;
label linkbase, which describes the meaning of each taxonomy element;
definition linkbase, which reflects dimensional relationships of the core taxonomy elements;
‘extension taxonomy’ means the combined set of taxonomy elements and the following collection of links, both created by the issuer:
presentation linkbase, which groups the taxonomy elements;
calculation linkbase, which expresses arithmetic relationships between taxonomy elements;
label linkbase, which describes the meaning of each taxonomy element;
definition linkbase, which ensures dimensional validity of the resulting XBRL instance document against the extension taxonomy;
‘IFRS consolidated financial statements’ means consolidated financial statements prepared in accordance with either IFRS adopted pursuant to Regulation (EC) No 1606/2002 or with IFRS as referred to in point (a) of the first subparagraph of Article 1 of Decision 2008/961/EC.