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New version applies from 01/01/2020 — introduced by Commission Delegated Regulation (EU) 2019/2100. 12 provisions change. Later versions: 01/01/2021, 01/01/2022, 19/01/2023, 01/01/2025, 07/04/2026. Article 2 changes in this version: compare with the current text.

Article 2 - Definitions

Article 2
Definitions

For the purposes of this Regulation, the following definitions shall apply:

((1))

‘core taxonomy’ means the combined set of the taxonomy elements set out in Annex VI and the following collection of links:

((a))

presentation linkbase, which groups the taxonomy elements;

((b))

calculation linkbase, which expresses arithmetic relationships between taxonomy elements;

((c))

label linkbase, which describes the meaning of each taxonomy element;

((d))

definition linkbase, which reflects dimensional relationships of the core taxonomy elements;

((2))

‘extension taxonomy’ means the combined set of taxonomy elements and the following collection of links, both created by the issuer:

((a))

presentation linkbase, which groups the taxonomy elements;

((b))

calculation linkbase, which expresses arithmetic relationships between taxonomy elements;

((c))

label linkbase, which describes the meaning of each taxonomy element;

((d))

definition linkbase, which ensures dimensional validity of the resulting XBRL instance document against the extension taxonomy;

((3))

‘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.

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