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  3. Point in time
    2024-12-18

Article 6 Common rules on markups [revoked]

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 or in the permitted taxonomy the issuer uses;1

  2. (b)

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