Article 4
Electronic reporting format and rules on mark-ups
1. When drawing up the report on income tax information, undertakings shall ensure the following:
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(a) |
the use of the XHTML format and the embedding of markups using the Inline XBRL specifications, in accordance with the applicable XBRL specifications set out in Annex II; |
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(b) |
the mark-up of disclosures of information using the core taxonomy with the elements listed in Table 2 of Annex IV, in accordance with the marking up and filing requirements set out in Annex III. |
2. Without prejudice to the obligations in paragraph 1, point (b), of this Article, undertakings may mark up disclosures of information using the core taxonomy with the elements listed in Table 3 of Annex IV.