extension taxonomy
Definitions over time (1)
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18/06/2019 – 01/01/2020 Article 2, Commission Delegated Regulation (EU) 2018/815 Scope: Whole act
For the purposes of this Regulation, the following definitions shall apply:
‘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;
Other definitions of this term in this act (1)
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Used in (0 places in 0 provisions on 11/11/2026)
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