The xHTML file could be needed if you are reporting non-consolidated figures.
According to ESMA, issuers must prepare their annual financial reports in the human-readable xHTML (Extensible HyperText Markup Language) format, which can be read by standard browsers without the need for specialized tools.
How to generate an xHTML file?
Start by navigating to the ParsePort Platform where you can use your credentials to log in.
After logging in, drag & drop or browse for your report/PDF to add it to the conversion page. Next select “Convert” or “Convert and Validate” to start converting your report to an xHTML file. This can take a couple of minutes depending on how big your file is and how much visual data it carries.
3. Once the conversion is complete, you will be redirected to the Summary tab.
Click the icon labeled "Download xHTML file" at the top right corner of the page illustrated in the image below. This will prompt the download of the xHTML file.
For further information , you can use the ParsePort Platform Manual where export options are explained in detail.