http://www.legislation.gov.uk/eur/2019/815/article/4Commission Delegated Regulation (EU) 2019/815 of 17 December 2018 supplementing Directive 2004/109/EC of the European Parliament and of the Council with regard to regulatory technical standards on the specification of a single electronic reporting format (Text with EEA relevance)Commission Delegated Regulation (EU) 2019/815Commission Delegated Regulation(EU) 2019/815 of 17 December 2018 supplementing Directive 2004/109/EC of the European Parliament and of the Council with regard to regulatory technical standards on the specification of a single electronic reporting format (Text with EEA relevance)King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02019R0815-20200101texttext/xmlen2024-07-16Expert Participation2023-07-11 Marking up IFRS consolidated financial statements Article 4 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 a taxonomy in which the elements shall be those set out in the core taxonomy. Where, in accordance with point 4 of Annex IV, it is not appropriate to use elements in the core taxonomy, issuers shall create extension taxonomy elements as provided for in Annex IV.