ESEF Reporting Manual updated
News from Financial Services and Markets Authority (FSMA).
ESMA (the European Securities and Markets Authority) published an update of its Reporting Manual on the European Single Electronic Format (ESEF). The news item accompanying this publication can be found here.
Recently, ESMA submitted to the European Commission new draft regulatory technical standards (RTS) revising the RTS on ESEF as regards the 2020 update of the ESEF taxonomy. The related publications on ESMA’s website are the Final Report and the news item.
Finally, ESMA also published an example of an annual financial report prepared in compliance with the requirements of the RTS on ESEF and with the guidance provided by ESMA in the ESEF Reporting Manual as last updated in July 2019. This example, prepared by the Global LEI Foundation (GLEIF) with ESMA’s support, is available on ESMA’s website at the following link: https://www.esma.europa.eu/esef-example-annual-financial-report . A related news item was also published.
