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New version applies from 01/01/2020 — introduced by Commission Delegated Regulation (EU) 2019/2100. 12 provisions change. Later versions: 01/01/2021, 01/01/2022, 19/01/2023, 01/01/2025, 07/04/2026. Article 6 changes in this version: compare with the current text.

Article 6 - Common rules on markups

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.

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