(5)XHTML (Extensible Hypertext Markup Language) is a type of mark-up language which is mandated for the marking-up of annual financial reports of issuers whose securities are admitted to trading on EU regulated markets pursuant to Commission Delegated Regulation (EU) 2019/815 on a single electronic reporting formatnote. XHTML is also mandated for the sustainability statements which are to be drawn up by certain undertakings pursuant to Directive 2013/34/EU, as amended by Directive (EU) 2022/2464 as regards corporate sustainability reportingnote. Accordingly, in order to ensure consistency, the reports on income tax information referred to in Article 48b(1) of Directive 2013/34/EU should also be drawn up in XHTML format.
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