extension taxonomy

Definitions over time (2)

01/01/2020 – today applies on 11/11/2026 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;
29/05/2019 – 18/06/2019 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;

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