Article 6 Common rules on markups

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

1. (a)

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

2. (b)

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