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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
03/01/2020 Market makers - pdf Market makers and authorised primary dealers who are using the exemption under the SSR- PDF Reference PDF
583.21 KB
03/01/2020 Market makers - XLS Market makers and authorised primary dealers who are using the exemption under the SSR- XLS Reference XLSX
43.53 KB
23/12/2019 ESMA32-60-537 ESEF Validation rules 2019 Reference XLSX
210.12 KB
23/12/2019 ESMA32-60-536 ESEF Taxonomy 2019 Architecture Reference PDF
65.89 KB
23/12/2019 ESMA32-60-534 ESMA XBRL Taxonomy Documentation 2019 Reference PDF
301.09 KB
20/12/2019 ESEF 2019 ESMA ESEF Taxonomy 2019 Reference ZIP
11.59 MB

ESEF Taxonomy 2019 - entry points

Main document:

ESEF Taxonomy 2019

Related documents:

ESMA32-60-534 ESEF XBRL Taxonomy Documentation 2019

ESMA32-60-536 ESEF Taxonomy 2019 Architecture

ESMA32-60-537 ESEF Validation Rules 2019

 

Copyright notice © IFRS Foundation

Copyright and database right in the IFRS Taxonomy Materials is being held by the IFRS Foundation. The IFRS Taxonomy Materials are produced using XBRL language with the permission of XBRL International.

The IFRS Foundation shall not assert its rights in the IFRS Taxonomy Materials within the EEA towards the preparation and use of tagged IFRS financial statements in the context of application of IFRS Standards.

The IFRS Foundation reserves all other rights, including but not limited to those outside the EEA.

Commercial use including reproduction is strictly prohibited. For further information please contact the IFRS Foundation at www.ifrs.org

11/09/2019 ESMA32-60-494 ESEF Video Tutorial 3_Script Reference PDF
112.13 KB
12/07/2019 ESMA32-60-254 ESEF Reporting Manual Reference PDF
679.1 KB
24/06/2019 esma30-22-620 Explanatory_note_on_the_survey_on_short_termism Reference PDF
195.6 KB
21/03/2019 ESMA32-60-440 ESMA ESEF Taxonomy 2017 Reference ZIP
10.62 MB

ESEF Taxonomy 2017- entry points

21/03/2019 ESMA32-60-417 ESEF XBRL Taxonomy Documentation Reference PDF
295.92 KB
21/03/2019 ESMA32-60-44 ESEF Validation rules Reference XLSX
179.34 KB
21/03/2019 ESMA32-60-439 ESEF Taxonomy architecture Reference PDF
180.54 KB
30/01/2019 ESMA22-105-661 Agenda for open hearing on sustainable finance Reference PDF
129.15 KB
24/01/2019 ESMA50-164-770 Links to national websites where net short positions in shares are disclosed Reference PDF
80.26 KB
19/11/2018 ESMA32-60-403 Video Tutorial on the European Single Electronic Format- Script Reference PDF
166.3 KB
31/10/2018 Net short thresholds Net short position notification thresholds for sovereign issuers Reference XLSX
27.23 KB

According to Article 7(2) of the Short Selling Regulation, ESMA has to publish a list of the thresholds applicable to the sovereign issuers for the purpose of the notification to competent authorities of significant net short position in sovereign debt.

The way these notification thresholds are defined is further specified in the Commission Delegated Regulation No 918/2012 (the “DR”). The DR specifies that initial threshold categories shall be:
1.0.1% applicable where the total amount of outstanding issued sovereign debt is between 0 and 500 billion euros;
2.0.5% applicable where the total amount of outstanding issued sovereign debt is above 500 billion euros or where there is a liquid futures market for the particular sovereign debt.

The additional incremental levels shall be set at 50% of the initial thresholds. The reporting thresholds shall be monetary amounts fixed by applying the percentage thresholds to the outstanding sovereign debt of the sovereign issuer. They will be revised and updated quarterly to reflect changes in the total amount of outstanding sovereign debt of each sovereign issuer.

In addition, the DR states that the amount of outstanding debt should be calculated using a duration adjusted approach. ESMA has published a Q&A document on how to proceed for the duration adjustment.

The table of thresholds contains the name of the sovereign issuer, the amount of outstanding debt duration adjusted, the initial threshold amount and the relevant percentage, the incremental threshold amount and the relevant percentage.

Please note that the figures of the amount of outstanding debt are duration adjusted (not nominal amounts) and are approximations provided by competent authorities.

23/08/2018 ESMA50-164-772 Links to the national websites explaining the procedures for notifications of net short positions Reference PDF
227 KB
18/12/2017 ESMA 71-99-671 Briefing note- Preparing for 2020: ESEF field tests and reporting manual Reference PDF
339.06 KB
28/06/2017 ESMA32-60-196 Call for volunteers- Field test European Single Electronic format (ESEF) , Reference PDF
251.41 KB