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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
21/01/2020 ESMA22-106-2077 SMSG Advice on Joint Consultation Paper on PRIIPs KID , SMSG Advice PDF
426.62 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

 

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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.

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16/10/2019 ESMA30-201-535 Response form to consultation on amended PRIIPs KID , Reference DOCX
576.23 KB
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
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
19/11/2018 ESMA32-60-403 Video Tutorial on the European Single Electronic Format- Script Reference PDF
166.3 KB
18/12/2017 ESMA 71-99-671 Briefing note- Preparing for 2020: ESEF field tests and reporting manual Reference PDF
339.06 KB
06/11/2017 ESMA50-165-422 The impact of charges on mutual fund returns- correction , , Reference PDF
590.09 KB

ERRATUM - In the original version of this document published on 19 October 2017 in table V.3 on page 4, the values in the last four rows of column five were accidentally misreported. For this reason, ESMA now provides a corrected version, including the corrected values and a footnote pointing to the initial mistake.

ESMA carried out a first analysis on fund performance measures, developing initial metrics to analyse the impact of ongoing fees, one-off charges and inflation on the returns of mutual funds. Key preliminary results for the EU fund industry show: Substantial reduction in net returns available to investors, especially in the retail sector and weakly cost- or price-sensitive investment decisions by retail investors

On average ongoing fees and one-off charges and inflation-reduced returns available to investors by 29% of gross returns between 2013 and 2015. These reductions apply to all market segments, while varying across jurisdictions, asset classes and client types. Relative return reductions range from 11% for passive equity fund shares to 44% for retail fund shares in bond mutual funds. Relative and absolute return reductions for actively managed and retail fund shares tend to exceed those of passively managed and institutional fund shares. Despite the impact of fees and charges on the net outcome to investors, these do not seem to be reflected in investor choices.

19/10/2017 Ares(2017)5008790 European Commission request to ESAs to issue recurrent reports- CMU action , Reference PDF
294.97 KB
28/06/2017 ESMA32-60-196 Call for volunteers- Field test European Single Electronic format (ESEF) , Reference PDF
251.41 KB
11/05/2017 ESMA32-60-172 Invitation to the ESMA European Single Electronic Format Meet-the-Market Workshop , , Reference PDF
270.83 KB
07/03/2017 ESMA22-106-140 SMSG advice on the Joint ESMA EBA guidelines on the Assessment of the Suitability , SMSG Advice PDF
150.61 KB

SMSG advice on the Joint ESMA EBA guidelines on the Assessment of the Suitability of Members of the Management Body and Key Function Holders

18/02/2016 2015/SMSG/036 SMSG Advice on ESEF , SMSG Advice PDF
109.63 KB