Article 3 | Delegated Regulation 2018/815 | judict

Updated 09/03/2025

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TD Tool Delegated Regulation 2018/815

Article 3

Article 3 - Delegated Regulation 2018/815

Article 3

Single electronic reporting format

Issuers shall prepare their entire annual financial reports in XHTML format.

Table of contents

Recitals Article 1 - Subject matter Q&A Article 2 - Definitions Q&A Article 3 - Single electronic reporting format Q&A Article 4 - Marking up IFRS consolidated financial statements Q&A Article 5 - Marking up other parts of the annual financial reports Q&A Article 6 - Common rules on markups Q&A Article 7 - XBRL taxonomy files Q&A Article 8 - Entry into force and application Q&A ANNEX I Q&A ANNEX II Q&A ANNEX III Q&A ANNEX IV Q&A ANNEX V Q&A ANNEX VI Q&A