Commission Delegated Regulation (EU) 2018/815 Article 3

Single electronic reporting format

Article 3

Issuers shall prepare their entire annual financial reports in XHTML format.

Other provisions in Commission Delegated Regulation (EU) 2018/815

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 3 of Commission Delegated Regulation (EU) 2018/815 (LawPlayer, data as of 2026-07-04)

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