Status: Please note you should read all Brexit changes to the FCA Handbook and BTS alongside the main FCA transitional directions. Where these directions apply the 'standstill', firms have the choice between complying with the pre-IP completion day rules, or the post-IP completion day rules. To see a full list of Handbook modules affected, please see Annex B to the main FCA transitional directions.

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.