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Article 1

Article 1

Delegated Regulation (EU) 2019/815 is amended as follows:

((1))

Annex I is replaced by the text in Annex I to this Regulation;

((2))

Annex II is replaced by the text in Annex II to this Regulation;

((3))

in Annex III, point 5 is added:

Issuers shall ensure that both the Inline XBRL instance document and the issuer’s extension taxonomy are valid with respect to the Calculations 1.1 specification.’;

((4))

in Annex V, point (f) is replaced by the following:

((f))

be valid according to XBRL 2.1. specifications, XBRL Dimensions 1.0 specifications, Calculations 1.1 specifications and be packaged according to the Reporting Package specification as set out in Annex III;’;

((5))

Annex VI is replaced by the text in Annex III to this Regulation.

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