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Version status: Applicable | Document consolidation status: No known changes
Version date: 7 March 2022 - onwards

Annex I

Annex I to Delegated Regulation (EU) 2019/815 is amended as follows:

(1) the definition of esef_cor is replaced by the following:

'prefix applied in the Tables of Annex IV and VI for elements defined in the namespace "http://www.esma.europa.eu/taxonomy/2021-03-24/esef_cor"';

(2) the definition of esef_all is replaced by the following:

'prefix applied in the Table of Annex VI for elements defined in the namespace "http://www.esma.europa.eu/taxonomy/2021-03-24/esef_all"';

(3) the definition of ifrs-full is replaced by the following:

'prefix applied in the Tables of Annexes IV and VI for elements defined in the namespace "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full"'.