ANNEX V XBRL taxonomy files [revoked]

XBRL taxonomy files published by the Financial Conduct Authority shall:

1. (a)

   identify, as XBRL elements, all core taxonomy elements;

2. (b)

   set attributes of core taxonomy elements following their type as prescribed in Annex I;

3. (c)

   provide the human readable labels, as set out in the Table of Annex VI, documenting the meaning of the core taxonomy elements as well as references;

4. (d)

   define structures facilitating browsing of taxonomy content and understanding of the definition of a core taxonomy element in the context of other core taxonomy elements;

5. (e)

   define relationships that allow issuers to anchor extension taxonomy elements to core taxonomy elements;

6. (f)

   be valid according to XBRL 2.1. specifications, XBRL Dimensions 1.0 specifications and be packaged according to the Taxonomy Packages specifications as set out in Annex III;

7. (g)

   contain the technical information necessary for developing IT solutions supporting the production of harmonised annual financial reports;

8. (h)

   identify to which periods they refer.