Status: Please note you should read all Brexit changes to the FCA Handbook and BTS alongside the main FCA transitional directions. Where these directions apply the 'standstill', firms have the choice between complying with the pre-IP completion day rules, or the post-IP completion day rules. To see a full list of Handbook modules affected, please see Annex B to the main FCA transitional directions.

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ANNEX I

Annex I is amended as follows:

  1. (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/2019-03-27/esef_cor"";

  2. (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/2019-03-27/esef_all"";

  3. (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/2019-03-27/ifrs-full"".