# 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), Article 6: Common rules on markups

Extent: E+W+S+N.I.

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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Source: https://www.legislation.gov.uk/eur/2019/815/article/6 (the official version)
Page: https://openlegislation.uk/eu-regulation-2019-815/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.