Definitions
Article 2
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; (2) ‘extension taxonomy’ means the combined set of taxonomy elements and the following collection of links, both created by the issuer: (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 ensures dimensional validity of the resulting XBRL instance document against the extension taxonomy; (3) ‘IFRS consolidated financial statements’ means consolidated financial statements prepared in accordance with either IFRS adopted pursuant to Regulation (EC) No 1606/2002 or with IFRS as referred to in point (a) of the first subparagraph of Article 1 of Decision 2008/961/EC.