ESEF News – Reporting Standard Monitorizoring of the ESMA Mandate for ESEF Rules.
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As the same ESMA website definition “The European Single Electronic Format (ESEF) is the electronic reporting format in which issuers on EU regulated markets shall prepare their annual financial reports from 1 January 2020.”
In 2013, Transparency Directive, started to check the contain of the annual financial reporting obligations for issuers to fix them in a single electronic reporting format. The European Securities and Market Authority (ESMA) developes a Regulatory Technical Standards (RTS) to stipulate this electronic reporting format.
The main purpose of this regulation is “to make reporting easier for issuers and to facilitate accessibility, analysis and comparability of annual financial reports.”
Here, you can download for free the ESEF Ilustrated Taxonomy and follow every single new about this process.
European Single Electronic Format - Questions & Answers summary (ESEF Q&A) The European Commission has published the ESEF RTS and, at the same time, has accompanied it with an ESEF Q&A; providing the whole sector [...]
Credit Risk Agents The three European Supervisory Authorities (EBA, EIOPA and ESMA - ESAs) Joint Committee has updated a second amendment to the Implementing Technical Standards (ITS) on the mapping of credit assessments of External [...]
ESEF Illustrated Taxonomy Draft - All EU languages The Friday 22th of March, the European Securities and Markets Authority (ESMA) has developed a Regulatory Technical Standard (RTS) draft setting the electronic reporting format where [...]