Code                      Reference                Description                                         Automatable         Test case 1                      Test case 2                     Test case 3                      Test case 4                     Test case 5
                                G2-1-2                    G2.1.2                    element should contain values in Yes                     Inline XBRL document with        Inline XBRL document with       Inline XBRL document with        Inline XBRL document with 
                                                                                   YYYY-MM-DD format without time component                                 defined in         defined in        defined in         defined in 
                                                                                                                                                           YYYY-MM-DD format without YYYY-MM-DD format with                 YYYY-MM-DD format with           YYYY-MM-DD format with 
                                                                                                                                                           time component                   time component disclosed        time component disclosed in  time component disclosed in 
                                                                                                                                                                                            without a time zone             default UTC time zone            other time zone (as UTC 
                                                                                                                                                                                                                                                             offset)
                                G2-1-3_1                  G2.1.3                    element must be used instead  Yes                      Inline XBRL document with        Inline XBRL document with 
                                                                                   of                                                       context using                    context using 
                                                                                                                                                            element          element
                                G2-1-3_2                  G2.1.3                    in contexts MUST NOT contain  Yes                      Inline XBRL document with        Inline XBRL document with 
                                                                                   any other content than defined in XBRL                                  context using                    context using 
                                                                                   Dimensions specification                                                 populated        populated 
                                                                                                                                                           with only XBRL dimensions        with custom constructs
                                                                                                                                                           constructs
                                G2-2-1                    G2.2.1                   The accuracy of numeric facts SHOULD be             Yes                 Inline XBRL document  with  Inline XBRL document  with 
                                                                                   defined with the 'decimals' attribute rather                            all numeric facts having         numeric facts having 
                                                                                   than the 'precision' attribute                                          @decimals                        @precision
                                G2-2-2                    G2.2.2                   All elements of num:percentItemType should          Yes                 Inline XBRL document with        Inline XBRL document with 
                                                                                   be less or equal to 1                                                   percentages expressed            percentages expressed as 
                                                                                                                                                           between 0 and 1                  greater than 1
                                G2-2-3                    G2.2.3                   All tags eligible for transformation shall be       Yes                 Inline XBRL document with        Inline XBRL document with       Inline XBRL document with        Inline XBRL document with       Inline XBRL document with 
                                                                                   formatted using Transformation Rules Registry                           facts where @format              facts where @format             facts where @format              facts where @format             facts where @format 
                                                                                   4                                                                       attribute is set with TR4 rule attribute is set with TR4 CR      attribute is set with TR3 rule attribute is set with TR2 rule attribute is set with TR1 rule
                                                                                                                                                                                            rule
                                G2-3-1_1                  G2.3.1                   xlink:role attribute of a  and       Yes                 Inline XBRL document with        Inline XBRL document with       Inline XBRL document with        Inline XBRL document with 
                                                                                    element as well as                                  footnotes having xlink:role      footnotes having xlink:role     footnotes having xlink:role    footnotes having xlink:role 
                                                                                   xlink:arcrole attribute of a                          and xlink:arcrole defined in     not defined in the XBRL         defined in the XBRL              not defined in the XBRL 
                                                                                   must be defined in the XBRL Specification 2.1                           the XBRL specification 2.1       specification 2.1 and           specificaton 2.1 and             specification 2.1 and  
                                                                                                                                                                                            xlink:arcrole defined in the    xlink:arcrole not defined in     xlink:arcrole not defined in 
                                                                                                                                                                                            XBRL specification  2.1         the XBRL specification 2.1       the XBRL specification 2.1
                                G2-3-1_2                  G2.3.1                   Every non-empty  element             Yes                 Inline XBRL document with        Inline XBRL document with 
                                                                                   MUST be linked to at least one fact                                     each footnote linked to at       footnote not linked to any 
                                                                                                                                                           least one fact                   fact
                                G2-3-1_3                  G2.3.1                   Each footnote MUST have or inherit an               Yes                 Inline XBRL document with        Inline XBRL document with       Inline XBRL document with        Inline XBRL document with       Inline XBRL document with 
                                                                                   xml:lang attribute whose value corresponds to                           footnotes having xml:lang        footnotes having xml:lang       footnotes having xml:lang        footnotes having xml:lang       footnotes having xml:lang 
                                                                                   the language of content of at least one textual                         attribute assigned with          inherited                       attribute whose value            attribute assigned with         attribute whose value does 
                                                                                   fact present in the inline XBRL document and                            language same as the                                             corresponds to the language  language other than the             not correspond to the 
                                                                                   each footnote relationship MUST have at least                           language of the report                                           of content of at least one       language of the report          language of content of at 
                                                                                   one footnote in the language of the report.                                                                                              textual fact present in the                                      least one textual fact present 
                                                                                                                                                                                                                            inline XBRL document                                             in the inline XBRL document
                                G2-4-1_1                  G2.4.1                   ix:hidden must not be used for fact not eligible  Yes                   Inline XBRL document with        Inline XBRL document with       Inline XBRL document with        Inline XBRL document with ''-
                                                                                   for transformation                                                      no hidden section                hidden section having facts     hidden section having facts      esef-ix-hidden' style that 
                                                                                                                                                                                            not eligble for transformation eligble for transformation        identifies @id of a fact that is 
                                                                                                                                                                                                                                                             not in ix:hidden section
                                G2-4-1_2                  G2.4.1                   ix:tuple element must not be used in the Inline  Yes                    Inline XBRL document             Inline XBRL document with 
                                                                                   XBRL document                                                           without tuples                   tuples
                                G2-4-1_3                  G2.4.1                   ix:fraction element must not be used in the         Yes                 Inline XBRL document             Inline XBRL document with 
                                                                                   Inline XBRL document                                                    without fractions                fractions
                                G2-4-2_1                  G2.4.2                   xml:base attribute must not be used in the          Yes                 Inline XBRL document             Inline XBRL document with 
                                                                                   Inline XBRL document                                                    without XML base element         XML base element
                                G2-4-2_2                  G2.4.2                   HTML  element must not be used in the  Yes                        Inline XBRL document             Inline XBRL document with 
                                                                                   inline XBRL document                                                    without HTML base element HTML base element
                                G2-5-1_1                  G2.5.1                   Images embedded in the XHTML must not               Yes                 Inline XBRL document with        Inline XBRL document with       Inline XBRL document with 
                                                                                   contain exectuable code or references pointing                          images embedded in the           images embedded in the          images embedded in the 
                                                                                   outside of reporting package                                            XHTML as base64 encoded          XHTML as base64 encoded         XHTML as base64 encoded 
                                                                                                                                                           string                           string with executable script  string with references to 
                                                                                                                                                                                            present                         content outside of the report 
                                                                                                                                                                                                                            package
                                G2-5-1_2                  G2.5.1                   Images should be included in the XHTML              Yes                 Inline XBRL document with        Inline XBRL document with       Inline XBRL document with 
                                                                                   document as a base64 encoded string                                     images embedded in the           images embedded in the          images less than 5MB 
                                                                                                                                                           XHTML as base64 encoded          XHTML as UTF-8 encoded          included but not embedded 
                                                                                                                                                           string                           string                          in the XHTML as base64 
                                                                                                                                                                                                                            encoded string
                                G2-5-1_3                  G2.5.1                   Images embedded in the XHTML should have            Yes                 Inline XBRL document with        Inline XBRL document with       Inline XBRL document with        Inline XBRL document with 
                                                                                   the correct MIME type specified.                                        images embedded in the           images embedded in the          images embedded in the           images saved in format not 
                                                                                                                                                           XHTML as base64 encoded          XHTML as base64 encoded         XHTML as base64 encoded          matching its file extension
                                                                                                                                                           string with correct MIME         string with incorrect MIME      string without MIME 
                                                                                                                                                           specified                        specified                       specified
                                G2-5-1_4                  G2.5.1                   Images included in the XHTML document MUST Yes                          Inline XBRL document with        Inline XBRL document with       Inline XBRL document with 
                                                                                   be saved in PNG, GIF, SVG or JPG/JPEG formats.                          images embedded in the           images embedded in the          images included in the 
                                                                                                                                                           XHTML as base64 encoded          XHTML as base64 encoded         XHTML in format other than 
                                                                                                                                                           string with correct format       string with incorrect format    specified in the manual
                                                                                                                                                           used                             used
                                G2-5-2                    G2.5.2                   Each text fact must have the xml:lang attribute, Yes                    Inline XBRL document with        Inline XBRL document with       Inline XBRL document with        Inline XBRL document with 
                                                                                   ideally on the root html element of the XHTML                           text facts having xml:lang       text facts having xml:lang      text facts not having xml:lang text fact having different 
                                                                                   file and additionally on the ix:references                              attribute assigned               attribute inherited             attribute assigned or            xml:lang attribute than a 
                                                                                                                                                                                                                            inherited                        report
                                G2-5-3                    G2.5.3                   Target attribute should not be used                 Yes                 Inline XBRL document with        Inline XBRL document with 
                                                                                                                                                           no @target                       @target
                                G2-5-4_1                  G2.5.4                   Where a single Inline XBRL document is filed,       Yes                 Inline XBRL document with        Inline XBRL document with 
                                                                                   the CSS MUST be embedded within the Inline                              embedded CSS                     external CSS reference
                                                                                   XBRL document
                                G2-5-4_2                  G2.5.4                   Where an Inline XBRL document set contains          Yes                 Inline XBRL document set         Inline XBRL document set 
                                                                                   multiple documents, the CSS SHOULD be                                   with multiple documents and with multiple documents and 
                                                                                   defined in a separate file                                              CSS defined in a separate file CSS embedded in each file
                                G2-6-1                    G2.6.1                   Including Inline XBRL document in taxonomy          Yes                 Report package with inline       Report package with inline      Report package with inline 
                                                                                   packages                                                                XBRL document placed in          XBRL document placed in         XBRL document placed in 
                                                                                                                                                           correct folder as per the XII    incorrect folder (root) as per  incorrect folder (taxonomy 
                                                                                                                                                           WGN                              the XII WGN                     folder) as per the XII WGN
                                G2-6-2                    G2.6.2                   Including multi-html Inline XBRL documents          Yes                 Report package with multiple Report package with multiple 
                                                                                   and multiple Inline XBRL document sets in                               inline XBRL documents            inline XBRL documents 
                                                                                   taxonomy packages                                                       placed in correct folder as      placed in incorrect folder as 
                                                                                                                                                           per the XII WGN                  per the XII WGN
                                G2-7-1_1                  G2.7.1                   Target XBRL document MUST be valid against          Yes                 Inline XBRL document with        Inline XBRL document with 
                                                                                   the assertions specified in ESEF taxonomy with                          all valid ERROR formulas         some invalid ERROR formulas 
                                                                                   severity set to 
                                                                                   http://www.xbrl.org/2016/severities.xml#ERRO
                                                                                   R appearing as target of generic arc with 
                                                                                   http://xbrl.org/arcrole/2016/assertion-
                                                                                   unsatisfied-severity arcrole
                                G2-7-1_2                  G2.7.1                   Target XBRL document SHOULD be valid against Yes                        Inline XBRL document with        Inline XBRL document with 
                                                                                   the assertions specified in ESEF taxonomy with                          all valid WARNING formulas       some invalid WARNING 
                                                                                   severity set to                                                                                          formulas 
                                                                                   http://www.xbrl.org/2016/severities.xml#WAR
                                                                                   NING appearing as target of generic arc with 
                                                                                   http://xbrl.org/arcrole/2016/assertion-
                                                                                   unsatisfied-severity arcrole
                                G3-1-1_1                  G3.1.1                   Extension taxonomies must consist of at least a  Yes                    Issuer extension taxonomy        Issuer extension taxonomy       Issuer extension taxonomy        Issuer extension taxonomy       Issuer extension taxonomy 
                                                                                   schema file and presentation, calculation,                              with presentation,               with presentation, definition  with definition, calculation      with presentation,              with calculation, definition 
                                                                                   definition and label linkbases                                          calculation, definition and      and label linkbase but no       and label linkbase but no        calculation, definition and no and empty presentation 
                                                                                                                                                           label linkbase                   calculation linkbase            presentation linkbase            label linkbase (despite         linkbase 
                                                                                                                                                                                                                                                             including extension 
                                                                                                                                                                                                                                                             elements)
                                G3-1-1_2                  G3.1.1                   Each linkbase type should be provided in a          Yes                 Issuer extension taxonomy        Issuer extension taxonomy       Issuer extension taxonomy 
                                                                                   separate linkbase file                                                  with presentation,               with presentation,              with presentation, 
                                                                                                                                                           calculation, definition and      calculation, definition and     calculation, definition and 
                                                                                                                                                           label linkbase in separate       label linkbase in single        label linkbase embedded in 
                                                                                                                                                           files                            linkbase file                   schema file
                                G3-1-1_3                  G3.1.1                   Issuer's extension taxonomies should import         Yes                 Issuer extension taxonomy        Issuer extension taxonomy       Issuer extension taxonomy        Issuer extension taxonomy       Issuer extension taxonomy 
                                                                                   the entry point of the taxonomy files prepared                          with import element pointing with import element pointing with import element pointing with import element pointing with import element pointing 
                                                                                   by ESMA                                                                 to the esef_cor.xsd (ESEF        to the esef_cor.xsd (ESEF       to the esef_cor.xsd (ESEF        to the esef_all.xsd             to the full_ifrs-cor_2020-03-
                                                                                                                                                           2020 Taxonomy)                   2019 Taxonomy)                  2017 Taxonomy)                                                   16.xsd
                                G3-1-5                    G3.1.5                   Issuers extension taxonomy file names shall         Yes                 Issuer extension taxonomy        Issuer extension taxonomy       Issuer extension taxonomy        Issuer extension taxonomy       Issuer extension taxonomy 
                                                                                   match {base}-{date}_{suffix}.{extension}                                with base component as           with base component as LEI,  with base component as LEI  with date and suffix but                with base component as 
                                                                                   pattern                                                                 issuer's name, date and suffix date and suffix                   and suffix but without date      without base component          issuer's name and suffix but 
                                                                                                                                                                                                                            component                                                        without date 
                                G3-2-1                    G3.2.1                   Extension taxonomy element name should              No                  Issuer extension taxonomy        Issuer extension taxonomy 
                                                                                   follow the LC3 convention                                               with issuer specific elements  with issuer specific elements 
                                                                                                                                                           where element name is            where element name is not 
                                                                                                                                                           following LC3                    following LC3
                                G3-2-2                    G3.2.2                   Domain members must have domainItemType  Yes                            Issuer extension taxonomy        Issuer extension taxonomy 
                                                                                   data type                                                               with domain members              with domain members 
                                                                                                                                                           defined with                     defined with data type 
                                                                                                                                                           domainItemType data type         different than 
                                                                                                                                                                                            domainItemType
                                G3-2-3                    G3.2.3                   Extension taxonomy should not define typed          Yes                 Issuer extension taxonomy        Issuer extension taxonomy 
                                                                                   dimensions                                                              with only explicit dimensions with typed dimensions
                                G3-2-5                    G3.2.5                   Extension taxonomy should not define abstract  Yes                      Issuer extension taxonomy        Issuer extension taxonomy 
                                                                                   concepts                                                                with no issuer-specific          with issuer-specific abstract 
                                                                                                                                                           abstract concepts defined        concepts defined
                                G3-4-2_1                  G3.4.2                   Extension taxonomies SHOULD NOT define              Yes                 Issuer extension taxonomy        Issuer extension taxonomy 
                                                                                   definition arcs with                                                    with only 'all' arcroles in the  with 'notall' arcroles in the 
                                                                                   http://xbrl.org/int/dim/arcrole/notAll arcrole                          definition linkbase              definition linkbase
                                G3-4-2_2                  G3.4.2                   Hypercubes appearing as target of definition        Yes                 Issuer extension taxonomy        Issuer extension taxonomy 
                                                                                   arc with http://xbrl.org/int/dim/arcrole/all                            with 'all' hypercubes and        with 'all' hypercubes and 
                                                                                   arcrole MUST have xbrldt:closed attribute set                           xbrldt:closed attribute set to  xbrldt:closed attribute set to 
                                                                                   to 'true'                                                               "true"                           "false"
                                G3-4-2_3                  G3.4.2                   Hypercubes appearing as target of definition        Yes                 Issuer extension taxonomy        Issuer extension taxonomy 
                                                                                   arc with http://xbrl.org/int/dim/arcrole/notAll                         with 'notAll' hypercubes and  with 'notAll' hypercubes and 
                                                                                   arcrole MUST have xbrldt:closed attribute set                           xbrldt:closed attribute set to  xbrldt:closed attribute set to 
                                                                                   to 'false'                                                              "false"                          "true"
                                G3-4-2_4                  G3.4.2                   Line items that do not require any dimensional  Yes                     Issuer extension taxonomy        Issuer extension taxonomy       Issuer extension with            Issuer extension taxonomy 
                                                                                   information to tag data MUST be linked to 'Line                         with non-dimensional             with issuer specific non-       dimensionally qualified          with non-dimensional 
                                                                                   items not dimensionally qualified' hypercube in                         elements used linked to          dimensional elements used       elements linked to               elements used (from the 
                                                                                   http://www.esma.europa.eu/xbrl/esef/role/ese                            hypercube in role 999999         not linked to hypercube in      hypercube in role 999999         core taxonomy) not linked to 
                                                                                   f_role-999999 declared in esef_cor.xsd                                                                   role 999999                     without a need                   hypercube in role 999999
                                G3-4-3_1                  G3.4.3                   The extension taxonomy MUST not modify              Yes                 Issuer extension taxonomy        Issuer extension taxonomy       Issuer extension taxonomy 
                                                                                   (prohibit and/or override) default members                              with original default            with prohibited ESEF            with overridden ESEF 
                                                                                   assigned to dimensions by the ESEF taxonomy.                            members set                      taxonomy default member         taxonomy default member
                                G3-4-3_2                  G3.4.3                   Each dimension in an issuer specific extension  Yes                     Issuer extension taxonomy        Issuer extension taxonomy       Issuer extension taxonomy 
                                                                                   taxonomy MUST be assigned to a default                                  with issuer specific             with issuer specific            with issuer specific 
                                                                                   member in the ELR with role URI                                         dimensions assigned with         dimension assigned with         dimension not assigned with 
                                                                                   http://www.esma.europa.eu/xbrl/esef/role/ifrs                           default members in the           default members in the ELR  default member
                                                                                   -dim_role-990000 defined in esef_cor.xsd                                990000 ELR                       other than 990000
                                                                                   schema file
                                G3-4-4                    G3.4.4                   Use of preferred labels on presentation links in  No                    Duplicated line item in          Duplicated line item in 
                                                                                   extension taxonomies                                                    presentation tree with period presentation tree without 
                                                                                                                                                           start and period end labels      preferred label each 
                                                                                                                                                                                            occurrence
                                G3-4-5_1                  G3.4.5                   Custom labels roles should not be used              Yes                 Issuer extension taxonomy        Issuer extension taxonomy 
                                                                                                                                                           with elements assigned with  with elements assigned with 
                                                                                                                                                           labels using roles defined in    labels using custom roles
                                                                                                                                                           XBRL
                                G3-4-5_2                  G3.4.5                   Elements assigned with at most one label for        Yes                 Issuer extension taxonomy        Issuer extension taxonomy 
                                                                                   any combination of role and lang                                        with elements assigned with  with elements assigned with 
                                                                                                                                                           at most one label for any        2 English labels using 
                                                                                                                                                           combination of role and lang standard label role
                                G3-4-7                    G3.4.7                   Issuer shall create a separate extended link role No                    Issuer extension taxonomy        Issuer extension taxonomy 
                                                                                   for each Primary Financial Statements present                           with Primary Financial           with Primary Financial 
                                                                                   in its report                                                           Statements split into            Statements stored in a single 
                                                                                                                                                           separate extended link roles extended link role in the 
                                                                                                                                                                                            presentation and calculation 
                                                                                                                                                                                            linkbase
                                G3-5-1                   G3.5.1                    Inline XBRL instance documents must not             Yes                 Inline XBRL instance            Inline XBRL instance 
                                                                                   contain any reference pointing to resources                             documents without any           documents with references 
                                                                                   outside the reporting package                                           references pointing to          pointing to resources outside 
                                                                                                                                                           resources outside the           the reporting package.
                                                                                                                                                           reporting package.
                                RTS_Annex_II_Par_1       RTS Annex II Par 1        All monetary items are reported with a              No                  inline XBRL document with       inline XBRL document with        inline XBRL document with 
                                                                                   declared currency                                                       all monetary items tagged       all monetary items tagged        some monetary items tagged 
                                                                                                                                                           with a declared currency        with a declared currency         without a declared currency 
                                                                                                                                                           (unitRef present for each       (unitRef present for each        (unitRef for other than 
                                                                                                                                                           tagged monetary fact and        tagged monetary fact and         declared currency)
                                                                                                                                                           declared currency)              declared currency) and 
                                                                                                                                                                                           additionally one fact tagged 
                                                                                                                                                                                           with another currency
                                RTS_Annex_II_Par_1_RRTS Annex II Par 1; RTS All primary financial statements present in a              No                  Issuer extension taxonomy       Issuer extension taxonomy 
                                TS_Annex_IV_par_7        Annex IV Par 7            report are marked up                                                    with all relevant PFS           with no PFS placeholder used 
                                                                                                                                                           placeholders (dedicated         in the presentation linkbase
                                                                                                                                                           abstract elements) present in 
                                                                                                                                                           the presentation linkbase
                                RTS_Annex_II_Par_2       RTS Annex II Par 2        All elements listed in Annex II Tables 1 must be  No                    inline XBRL document with       inline XBRL document with 
                                                                                   marked up/tagged if present in a report                                 all elements from T1 tagged     some elements from T1 not 
                                                                                                                                                                                           tagged
                                RTS_Annex_III_Par_1      RTS Annex III Par 1       Inline XBRL instance document must be               Yes                 inline XBRL document valid      inline XBRL document invalid  inline XBRL document valid 
                                                                                   compliant with Inline XBRL 1.1 specification                            against the Inline XBRL         against the Inline XBRL          against the Inline XBRL 
                                                                                                                                                           Specification 1.1               Specification 1.1                Specification 1.0
                                RTS_Annex_III_Par_3_ RTS Annex III Par 3;          Single reporting package with issuer's XBRL         Yes                 Single reporting package with Single reporting package with Single reporting package with Single reporting package with Single reporting package with 
                                G3-1-3                   G3.1.3                    extension taxonomy files and Inline XBRL                                issuer's XBRL extension         issuer's XBRL extension          issuer's XBRL extension         issuer's XBRL extension          issuer's XBRL extension 
                                                                                   instance document must be compliant with the                            taxonomy files and Inline       taxonomy files and Inline        taxonomy files and Inline       taxonomy files and Inline        taxonomy files and Inline 
                                                                                   latest recommended version of the Taxonomy                              XBRL document provided          XBRL document provided           XBRL document provided          XBRL document provided in . XBRL document provided in 
                                                                                   Packages specification (1.0)                                            in .zip as per TP 1.0           in .zip but missing META-INF  in .rar                            7z                               .jar
                                                                                                                                                                                           information
                                RTS_Annex_IV_Par_1_ RTS Annex IV Par 1;             element must have the same  Yes                      inline XBRL document with       inline XBRL document with 
                                G2-1-4                   G2.1.4                    value and the same scheme attribute for all                             consistent    inconsistent  
                                                                                   contexts defined in an instance document                                values in all contexts          values in some contexts
                                RTS_Annex_IV_Par_11 RTS Annex IV Par 11;           Issuers shall not define and apply a custom         No                  inline XBRL document with       Issuer extension taxonomy        Issuer extension taxonomy 
                                _G3-2-2                  G3.2.2                    type for a taxonomy element, if a suitable type                         elements using standard         with element duplicating         with element duplicating 
                                                                                   is already defined by the XBRL specifications or                        XBRL data types                 XBRL specification data type XBRL DTR data type
                                                                                   in the XBRL Data Types Registry.
                                RTS_Annex_IV_Par_12 RTS Annex IV Par 12;           Inconsistent duplicates must not appear in an       Yes                 Inline XBRL document            Inline XBRL document with        Inline XBRL document with       Inline XBRL document with 
                                _G2-2-4                  G2.2.4                    inline XBRL report                                                      without duplicates              complete duplicates              consistent duplicates           inconsistent duplicates
                                RTS_Annex_IV_Par_14 RTS Annex IV Par 14,           No executable code included in the inline XBRL  Yes                     Inline XBRL document            Inline XBRL document with 
                                _G2-5-1                  G2.5.1                    document                                                                without executable code         executable code (e.g. script 
                                                                                                                                                                                           for XBRL viewers)
                                RTS_Annex_IV_Par_2_ RTS Annex IV Par 2;             value must conform to ISO        Yes                 inline XBRL document with       inline XBRL document with        inline XBRL document with 
                                G2-1-1                   G2.1.1                    17442 standard                                                           provided      provided       provided 
                                                                                                                                                           with valid LEI identifier       with invalid LEI - not within    with invalid LEI - incorrect LEI 
                                                                                                                                                           (technical validation of the    the LEI pattern                  sum check characters
                                                                                                                                                           pattern only - no statuses 
                                                                                                                                                           checked)
                                RTS_Annex_IV_Par_4_ RTS Annex IV Par 4             Extension elements must not duplicate the           No                  Issuer extension taxonomy       Issuer extension taxonomy 
                                1                                                  existing elements from the core taxonomy and                            with extensions elements not with extensions elements 
                                                                                   be identifiable                                                         duplicating core taxonomy       duplicating core taxonomy 
                                                                                                                                                           elements                        elements (same element 
                                                                                                                                                                                           name, balance and period 
                                                                                                                                                                                           attributes)
                                RTS_Annex_IV_Par_4_ RTS Annex IV Par 4             Extension elements must be equipped with an  No                         Issuer extension taxonomy       Issuer extension taxonomy 
                                2                                                  appropriate balance attribute                                           with extensions elements of  with extensions elements of 
                                                                                                                                                           monetary item type with         monetary item type without 
                                                                                                                                                           balance attribute set           balance attribute set
                                RTS_Annex_IV_Par_4_ RTS Annex IV Par 4;            Extension elements must be provided with a          Yes                 Issuer extension taxonomy       Issuer extension taxonomy        Issuer extension taxonomy       Issuer extension taxonomy        Issuer extension taxonomy 
                                G1-1-1_G3-4-5            G1.1.1; G3.4.5            standard label in the language corresponding                            with all elements assigned      with all elements assigned       with all elements assigned      defining element with no         with elements with labels 
                                                                                   to the language of the annual financial report                          with at least standard label    with at least standard label     with at least standard label    labels assigned                  assigned but not in standard 
                                                                                                                                                           roles (English)                 roles (Polish and English)       roles in English but the                                         role
                                                                                                                                                                                                                            report is in Polish
                                RTS_Annex_IV_Par_5_ RTS Annex IV Par 5;            Each extension element must be included in at  Yes                      Issuer extension taxonomy       Issuer extension taxonomy        Issuer extension taxonomy       Issuer extension taxonomy        Issuer extension taxonomy 
                                G3-4-6                   G3.4.6                    least one presentation and definition linkbase                          with elements that are used  with elements that are used  with elements that are used  with elements that are not                 with elements that are not 
                                                                                   hierarchy                                                               in tagging are applied in       in tagging are not applied in  in tagging are not applied in  used in tagging are applied in used in tagging are applied in 
                                                                                                                                                           extension taxonomy              extension taxonomy               extension taxonomy              extension taxonomy               extension taxonomy 
                                                                                                                                                           relationships                   presentation relationships       definition relationships        presentation relationships       calculation relationships
                                                                                                                                                                                                                            (other than anchoring)
                                RTS_Annex_IV_Par_6 RTS Annex IV Par 6              Each issuer-specific PFS structure must be          No                  Issuer extension taxonomy       Issuer extension taxonomy 
                                                                                   equipped with the calculation linkbase                                  with PFS structure that is      with PFS structure that is 
                                                                                                                                                           equipped with calculation       missing calculation linkbase
                                                                                                                                                           linkbase
                                RTS_Annex_IV_Par_8 RTS Annex IV Par 8              Labels and references of the core taxonomy          Yes                 Issuer extension taxonomy       Issuer extension taxonomy        Issuer extension taxonomy 
                                                                                   elements in extension taxonomies of issuer                              with core elements using        with modified reference of a  with modified label of a core 
                                                                                   shall not be replaced                                                   standard labels and             core taxonomy element            taxonomy element
                                                                                                                                                           references from the core 
                                                                                                                                                           taxonomy
                                RTS_Annex_IV_Par_9_ RTS Annex IV Par 9, Par Anchoring relationship provided to all required  Yes                           Issuer extension taxonomy       Issuer extension taxonomy        Issuer extension taxonomy       Issuer extension taxonomy        Issuer extension taxonomy 
                                Par_10_G1-4-1_G1-4- 10; G1.4.1; G1.4.2;            extension taxonomy elements created by                                  with extension elements         with extension elements          with extension elements         with extension concept not       with extension concepts 
                                2_G3-3-1_G3-3-2          G3.3.1; G3.3.2            issuers                                                                 anchored to the core            (including sub totals)           (excluding sub totals)          anchored to the core             anchored to the core 
                                                                                                                                                           taxonomy elements in the        anchored to the core             anchored to the core            taxonomy elements                taxonomy elements but not 
                                                                                                                                                           definition linkbase             taxonomy elements in the         taxonomy elements in the                                         placed in a dedicated ELR
                                                                                                                                                                                           definition linkbase              definition linkbase
                                RTS_Art_3                RTS Article 3             Issuers shall prepare their entire annual           Yes                 Annual financial report         Annual financial report          Annual financial report         Annual financial report 
                                                                                   financial reports in XHTML format                                       with .xhtml extension           with .html extension             with .htm extension             with .xhtml extension but in 
                                                                                                                                                                                                                                                            HTML format ()
                                RTS_Art_6_a              RTS Article 6 a)          Issuers shall embed markups in the issuers'         Yes                 Annual financial report         Annual financial report          Annual financial report 
                                                                                   annual financial reports in XHTML format using                          with .xhtml extension and       with .xhtml extension and no with .xhtml extension and no 
                                                                                   the Inline XBRL specifications                                          inline XBRL embedded            inline XBRL embedded at all      inline XBRL tags
            Test case 6  Test case 7 Test case 8