Annex II Mandatory markups
1. Issuers shall mark up all numbers in a declared currency disclosed in the statement of financial position, the statement of profit or loss and other comprehensive income, the statement of changes in equity and the statement of cash flows in IFRS consolidated financial statements.
2. Issuers shall mark up all disclosures made in IFRS consolidated financial statements or made by cross-reference therein to other parts of the annual financial reports for financial years beginning on or after 1 January 2023 that correspond to the elements in the Table of this Annex.
Table
Mandatory elements of the core taxonomy to be marked up for financial years beginning on or after 1 January 2023
|
Label |
Type |
References to IFRSs |
|
Name of reporting entity or other means of identification |
text |
IAS 1 51 a |
|
Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period |
text |
IAS 1 51 a |
|
Domicile of entity |
text |
IAS 1 138 a |
|
Legal form of entity |
text |
IAS 1 138 a |
|
Country of incorporation |
text |
IAS 1 138 a |
|
Address of entity's registered office |