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  1. Commission Delegated Regulation (EU) 2019/815 of 17 December 2018 supplementing Directive 2004/109/EC of the European Parliament and of the Council with regard to regulatory technical standards on the specification of a single electronic reporting format (Text with EEA relevance) (ESEF Regulation)
  2. Article 6 Common rules on markups
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Version status: Applicable | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2020 - onwards
  Version 3 of 3    

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.

Comparing proposed amendment...
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