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.

ANNEX V XBRL taxonomy files

XBRL taxonomy files published by the Financial Conduct Authority shall:

  1. (a)

    identify, as XBRL elements, all core taxonomy elements;

  2. (b)

    set attributes of core taxonomy elements following their type as prescribed in Annex I;

  3. (c)

    provide the human readable labels, as set out in the Table of Annex VI, documenting the meaning of the core taxonomy elements as well as references;

  4. (d)

    define structures facilitating browsing of taxonomy content and understanding of the definition of a core taxonomy element in the context of other core taxonomy elements;

  5. (e)

    define relationships that allow issuers to anchor extension taxonomy elements to core taxonomy elements;

  6. (f)

    be valid according to XBRL 2.1. specifications, XBRL Dimensions 1.0 specifications and be packaged according to the Taxonomy Packages specifications as set out in Annex III;

  7. (g)

    contain the technical information necessary for developing IT solutions supporting the production of harmonised annual financial reports;

  8. (h)

    identify to which periods they refer.