Retained EU Law SI 2019/815 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)

Read it on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Financial Services Firm20

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Financial Services Firm — also bound by 167 other Acts

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

uri:annex/ii/division/1 uri:annex/ii/division/1 Regulated
  • Mark up all currency numbers in IFRS consolidated financial statements using electronic taggingFinancial Services Firm
uri:annex/ii/division/2 uri:annex/ii/division/2 Regulated
  • Tag IFRS disclosures with XBRL in annual reportsFinancial Services Firm
uri:annex/iii/division/1 uri:annex/iii/division/1 Regulated
  • Ensure Inline XBRL documents are valid and conformantFinancial Services Firm
uri:annex/iii/division/2 uri:annex/iii/division/2 Regulated
  • Ensure XBRL taxonomy files meet technical specificationsFinancial Services Firm
uri:annex/iii/division/3 uri:annex/iii/division/3 Regulated
  • Submit Inline XBRL instance document and XBRL taxonomy files in a single reporting packageFinancial Services Firm
uri:annex/iii/division/4 uri:annex/iii/division/4 Regulated
  • Ensure Inline XBRL documents meet Annex IV marking up and filing rulesFinancial Services Firm
uri:annex/iv/division/1 uri:annex/iv/division/1 Regulated
  • Your Inline XBRL report must contain data for a single issuer onlyFinancial Services Firm
uri:annex/iv/division/11 uri:annex/iv/division/11 Regulated
  • Use correct XBRL data types and period types for disclosuresFinancial Services Firm
uri:annex/iv/division/12 uri:annex/iv/division/12 Regulated
  • Use consistent numeric values when tagging financial dataFinancial Services Firm
uri:annex/iv/division/13 uri:annex/iv/division/13 Regulated
  • Mark up all disclosures that match non-numeric elements fullyFinancial Services Firm
uri:annex/iv/division/14 uri:annex/iv/division/14 Regulated
  • Ensure Inline XBRL documents contain no executable codeFinancial Services Firm
uri:annex/iv/division/2 uri:annex/iv/division/2 Regulated
  • Use a LEI to identify your business in Inline XBRL reportsFinancial Services Firm
uri:annex/iv/division/3 uri:annex/iv/division/3 Regulated
  • Use correct taxonomy elements when marking up financial disclosuresFinancial Services Firm
uri:annex/iv/division/5 uri:annex/iv/division/5 Regulated
  • Include extension taxonomy elements in both presentation and definition linkbasesFinancial Services Firm
uri:annex/iv/division/6 uri:annex/iv/division/6 Regulated
  • Document arithmetic relationships in XBRL extension taxonomiesFinancial Services Firm
uri:annex/iv/division/8 uri:annex/iv/division/8 Regulated
  • Do not replace core taxonomy labels or references in your filingFinancial Services Firm
uri:annex/iv/division/9 uri:annex/iv/division/9 Regulated
  • Link your XBRL extension tags to the correct core accounting elementsFinancial Services Firm
s.art003 Single electronic reporting format Regulated
  • Prepare annual financial reports in XHTML formatFinancial Services Firm
s.art004 Marking up IFRS consolidated financial statements Regulated
  • Mark up IFRS consolidated financial statements in XBRL formatFinancial Services Firm
s.art006 Common rules on markups Regulated
  • Embed markups in annual financial reports using Inline XBRLFinancial Services Firm
12 other provisions — procedural and definitional
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

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.