Article 5
Marking up other parts of the annual financial reports
1.
Issuers incorporated in Member States may mark up all parts of their annual financial reports other than those set out in Article 4 if they use the XBRL markup language and a taxonomy specific to those parts and that taxonomy is provided by the Member State in which they are incorporated.
2.
Issuers incorporated in third countries shall not mark up any parts of their annual financial reports other than IFRS consolidated financial statements.