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Recital 4

Recital 4

(4)Annex VI of Delegated Regulation (EU) 2019/815 currently specifies for each element of the core taxonomy a standard label (‘label’) and a documentation label (‘documentation label’). In order to facilitate a harmonised application of the requirement to mark up IFRS consolidated financial statements, it would be appropriate that this Regulation includes, where relevant, the additional label types foreseen by the IFRS Taxonomy. Therefore Annex VI should be amended to include, where relevant, additional label types.

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