ESMA publishes updated ESEF reporting manual
ESMA has published the 2024 update of its Reporting Manual on the European Single Electronic Format (ESEF), format to be used for annual financial reports.
The updated Manual provides technical improvements and guidance to facilitate the analysis and comparison of the data, such as:
- recommendations when tagging empty fields or dash symbols;
- clarifying that extension elements should be anchored to core elements sharing the same data type;
- advising on practices to further improve the readability of the information extracted from a block tag; and,
- encouraging the use of unique identifiers for each tagged fact.
Issuers are expected to follow the guidance provided when preparing their 2024 annual financial reports.
Please find here the related news item on ESMA’s website.
