Updated 09/03/2025
In force

Version from: 01/01/2025
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Article 6 - Delegated Regulation 2018/815

Article 6

Common rules on markups

For markups made in accordance with Articles 4 and 5, issuers shall comply with the following:

(a) 

embedding of markups in the issuers’ annual financial reports in XHTML format using the Inline XBRL specifications set out in Annex III;

(b) 

requirements on marking up and filing rules set out in Annex IV.