Reset to Today

To access the FCA Handbook Archive choose a date between 1 January 2001 and 31 December 2004.

Content Options:

Add to favourites

View Options:

More Resources:

External link Handbook Publications

Alternative versions

  3. Point in time
    2024-12-18

Article 5 Marking up other parts of the annual financial reports [revoked]

  1. (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. (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

    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

    2. (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