FoLiA is an XML-based annotation format, suitable for the representation of linguistically annotated language resources. FoLiA's intended use is as a format for storing and/or exchanging language resources, including corpora. Our aim is to introduce a single rich format that can accomodate a wide variety of linguistic annotation types through a single generalised paradigm. We do not commit to any label set, language or linguistic theory. This is always left to the developer of the language resource, and provides maximum flexibility.