Retained EU Law 2019 United Kingdom

Commission Delegated Regulation (EU) 2019/815 of 17 December 2018 supplementing Directive 2004/109/EC of the European Parliament and of the Council with regard to regulatory technical standards on the specification of a single electronic reporting format (Text with EEA relevance)

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20 compliance obligations

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

uri:annex/ii/division/1

uri:annex/ii/division/1

  • Mark up all currency numbers in IFRS consolidated financial statements using electronic tagging
uri:annex/ii/division/2

uri:annex/ii/division/2

  • Tag IFRS disclosures with XBRL in annual reports
uri:annex/iii/division/1

uri:annex/iii/division/1

  • Ensure Inline XBRL documents are valid and conformant
uri:annex/iii/division/2

uri:annex/iii/division/2

  • Ensure XBRL taxonomy files meet technical specifications
uri:annex/iii/division/3

uri:annex/iii/division/3

  • Submit Inline XBRL instance document and XBRL taxonomy files in a single reporting package
uri:annex/iii/division/4

uri:annex/iii/division/4

  • Ensure Inline XBRL documents meet Annex IV marking up and filing rules
uri:annex/iv/division/1

uri:annex/iv/division/1

  • Your Inline XBRL report must contain data for a single issuer only
uri:annex/iv/division/11

uri:annex/iv/division/11

  • Use correct XBRL data types and period types for disclosures
uri:annex/iv/division/12

uri:annex/iv/division/12

  • Use consistent numeric values when tagging financial data
uri:annex/iv/division/13

uri:annex/iv/division/13

  • Mark up all disclosures that match non-numeric elements fully
uri:annex/iv/division/14

uri:annex/iv/division/14

  • Ensure Inline XBRL documents contain no executable code
uri:annex/iv/division/2

uri:annex/iv/division/2

  • Use a LEI to identify your business in Inline XBRL reports
uri:annex/iv/division/3

uri:annex/iv/division/3

  • Use correct taxonomy elements when marking up financial disclosures
uri:annex/iv/division/5

uri:annex/iv/division/5

  • Include extension taxonomy elements in both presentation and definition linkbases
uri:annex/iv/division/6

uri:annex/iv/division/6

  • Document arithmetic relationships in XBRL extension taxonomies
uri:annex/iv/division/8

uri:annex/iv/division/8

  • Do not replace core taxonomy labels or references in your filing
uri:annex/iv/division/9

uri:annex/iv/division/9

  • Link your XBRL extension tags to the correct core accounting elements
s.art003

Single electronic reporting format

  • Prepare annual financial reports in XHTML format
s.art004

Marking up IFRS consolidated financial statements

  • Mark up IFRS consolidated financial statements in XBRL format
s.art006

Common rules on markups

  • Embed markups in annual financial reports using Inline XBRL
Browse 12 other sections — procedural / definitional / commencement
uri:annex/ii/division/3

uri:annex/ii/division/3

uri:annex/iv/division/4

uri:annex/iv/division/4

uri:annex/iv/division/7

uri:annex/iv/division/7

s.annex i para.1

DATA/ATTRIBUTE TYPE/PREFIX DEFINITION text block denotes that the element type...

s.annex vi para.1

Table Schema of the core taxonomy to mark up IFRS...

s.annex v para.1

XBRL taxonomy files published by ESMA shall:

s.annex v para.2

identify, as XBRL elements, all core taxonomy elements; set attributes...

s.art001

Subject matter

s.art002

Definitions

s.art005

Marking up other parts of the annual financial reports

s.art007

XBRL taxonomy files

s.art008

Entry into force and application

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