Article 4 Marking up IFRS consolidated financial statements
- (1)
Where annual financial reports include IFRS consolidated financial statements, issuers shall mark up those consolidated financial statements.
- (2)
Issuers shall, as a minimum, mark up the disclosures specified in Annex II where those disclosures are present in those IFRS consolidated financial statements.
- (3)
Issuers may mark up disclosures presented in IFRS consolidated financial statements other than those set out in paragraph 2.
- (4)
For markups set out in paragraphs 1, 2 and 3, issuers shall use the XBRL markup language and shall use one of the taxonomies permitted for the applicable financial year in paragraph 51. Where, in accordance with point 4 of Annex IV, it is not appropriate to use elements in a permitted1 taxonomy, issuers shall create extension taxonomy elements as provided for in Annex IV.
- (5)
The permitted taxonomies are:1