1.   

Undertakings shall ensure that the Inline XBRL instance document is valid with respect to the Inline XBRL 1.1 specification and is in conformity with the XBRL Units Registry.

2.   

Undertakings shall provide the Inline XBRL instance document as a stand-alone XHTML file. The Inline XBRL instance document can have either a.html or.xhtml extension when submitted.

3.   

Undertakings shall ensure that the Inline XBRL instance document respects the marking up and filing requirements set out in Annex III.

The XBRL standards are open and freely licensed by way of the XBRL International License Agreement. The use of XBRL registered trademarks is permitted by XBRL International in accordance with the XBRL International Trademark Policy.