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Commission Delegated Regulation (EU) 2022/352 ANNEX I

Commission Delegated Regulation (EU) 2022/352 ANNEX I

ANNEX ISupplementary provisions

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” ’.

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Other provisions in Commission Delegated Regulation (EU) 2022/352

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationANNEX I of Commission Delegated Regulation (EU) 2022/352 (LawPlayer, data as of 2026-07-04)

© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.

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