Article 5 Marking up other parts of the annual financial reports
- (1)
Issuers incorporated in the United Kingdom may mark up all parts of their annual financial reports other than those set out in Article 4 if they use the XBRL markup language and a taxonomy specific to those parts and that taxonomy is provided in the United Kingdom.
- (2)
Issuers incorporated in third countries shall not mark up any parts of their annual financial reports other than IFRS consolidated financial statements, except where they:1
- (a)
mark up their IFRS consolidated financial statements in accordance with Article 4 using the UKSEF 2021 taxonomy or the UKSEF 2022 taxonomy; and1
- (b)
mark up other parts of their annual financial reports using the XBRL markup language and a taxonomy specific to those parts, and that taxonomy is provided in the United Kingdom. 1
- (a)