Definitions
Article 2
For the purposes of this Regulation, the following definitions shall apply: (1) ‘report on income tax information’ means a report drawn up, published and made accessible pursuant to Article 48b(1) of Directive 2013/34/EU, and including the information referred to in Article 48c, paragraphs (2) and (3); (2) ‘core taxonomy’ means the combined set of the taxonomy elements set out in table 2 of Annex IV 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; (3) ‘XHTML format’ means a standard type of format in Hyper Text Markup Language (HTML) complying with the Extensible Hyper Text Markup Language (XHTML); (4) ‘Inline XBRL’ means a specification of the eXtensible Business Reporting Language (XBRL) standard developed by XBRL International.