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Version status: Applicable | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2020 - onwards
Version 3 of 3

Article 2 Definitions

For the purposes of this Regulation, the following definitions shall apply:

(1) "core taxonomy" means the combined set of the taxonomy elements set out in Annex VI and the following collection of links: (a) presentation linkbase, which groups the taxonomy elements; (b) calculation linkbase, which expresses arithmetic relationships between taxonomy elements; (c) label linkbase, which describes the meaning of each taxonomy element; (d) definition linkbase, which reflects dimensional relationships of the core taxonomy elements;