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The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.

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209 documents
Date Reference Title Sections Type Main document Info
Finfluencers factsheet Finfluencers - tips for responsible promotion Investor protection, Warnings and publications for investors Reference DOWNLOAD 554.8 KB
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Translated versions DE , FR , NL , BG , CS , EL , DA , DE , EL , ES , ET , FI , FR , HR , HU , EN , GA , IS , IT , DE , LT , DE , EN , FR , LV , EN , MT , NL , NO , PL , PT , RO , SK , SL , SV
factsheet Factsheet on online financial frauds and scams in an artificial intelligence world Investor protection, Joint Committee, Warnings and publications for investors Reference DOWNLOAD 1.67 MB
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Summary
Translated versions DE , FR , NL , BG , CS , EL , EN , DA , EN , DE , ES , ET , EN , FI , SV , FR , EL , HR , HU , EN , GA , IS , IT , DE , EN , LT , DE , EN , FR , LV , MT , EN , NL , PL , PT , RO , SK , SL , SV
factsheet Factsheet on crypto frauds and scams Investor protection, Joint Committee, Warnings and publications for investors Reference DOWNLOAD 1.6 MB
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Summary
Translated versions DE , FR , NL , BG , CS , EL , EN , DA , EN , DE , ET , ES , EN , FI , SV , FR , EL , HR , HU , EN , GA , IS , IT , DE , EN , LT , DE , EN , FR , LV , MT , EN , NL , PL , PT , RO , SK , SL , SV
ESMA32-60-254 ESEF Reporting Manual Electronic reporting Reference DOWNLOAD 1.08 MB
ESAs warning on crypto-assets Joint ESAs warning on crypto-assets Digital Finance and Innovation, Investor protection, Joint Committee, Warnings and publications for investors Investor Warning DOWNLOAD 670.59 KB
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Summary
Translated versions BG , CS , DA , DE , EL , ES , ET , HU , IS , IT , LT , LV , MT , NL , PL , PT , RO , SK , SL , SV , FI , FR , GA , HR
ESMA32-1867552937-3765 Final Report on draft RTS amending the taxonomy for the European Single Electronic Reporting (ESEF) - 2025 Electronic reporting Final Report DOWNLOAD 10.02 MB
MiCA White Paper Taxonomy 2025 MiCA White Paper Taxonomy 2025 Electronic reporting Reference DOWNLOAD 1 MB
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Summary

Main document:

MiCA Taxonomy 2025

Related documents:

MiCA XBRL Taxonomy documentation

MiCA XBRL validation rules

MiCA White Paper Reporting Manual
Translated versions
AI factsheet Warning on the use of AI for investing Investor protection, Warnings and publications for investors Investor Warning DOWNLOAD 1.67 MB
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Summary

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Translated versions AT , BE , BE , BG , HR , CY , CS , DA , ET , FI , FR , DE , EL , HU , IS , GA , IT , LV , DE , LT , LU , LU , EN , NL , NO , PL , PT , RO , SK , SL , ES , SV
ESEF Conformance Suite 2024 ESEF Conformance Suite 2024 Electronic reporting Reference
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Summary

Main document:

2024 ESEF conformance suite test files

Related documents:

ESEF conformance suite 2024 documentation

ESEF conformance suite 2024 summary of tests

 

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
Translated versions EN
ESEF Taxonomy 2024 ESEF Taxonomy 2024 Electronic reporting Reference
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Summary

ESEF taxonomy 2024 - entry points 

Main document:

ESEF taxonomy 2024 

Related documents:

ESEF XBRL Taxonomy Documentation 2024

ESEF Taxonomy 2024 Architecture

ESEF Validation Rules 2024

 

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
Translated versions
ESEF EEAP CP Taxonomy set prototype Electronic reporting, Financial reporting, Sustainable finance Reference DOWNLOAD 1.47 MB
Related documents Consultation Paper on the RTS on the European Single Electronic Format (ESEF) for sustainability reporting and on the amendments to the RTS on the European Electronic Access Point (EEAP) Consultation Paper on ESEF RTS - marking up rules for sustainability reports and financial notes and EEAP RTS amendments - Reply form Annex VII - ESES RTS - Schema of the core ESRS taxonomy Annex VIII - ESEF RTS - Schema of the core Article 8 taxonomy
Summary
Translated versions
ESMA32-2009130576-3267 Annex VIII - ESEF RTS - Schema of the core Article 8 taxonomy Electronic reporting, Financial reporting, Sustainable finance Reference DOWNLOAD 128.1 KB
Related documents Consultation Paper on the RTS on the European Single Electronic Format (ESEF) for sustainability reporting and on the amendments to the RTS on the European Electronic Access Point (EEAP) Consultation Paper on ESEF RTS - marking up rules for sustainability reports and financial notes and EEAP RTS amendments - Reply form Annex VII - ESES RTS - Schema of the core ESRS taxonomy Taxonomy set prototype
Summary
Translated versions
ESMA32-2009130576-3266 Annex VII - ESES RTS - Schema of the core ESRS taxonomy Electronic reporting, Financial reporting, Sustainable finance Reference DOWNLOAD 463.03 KB
Related documents Consultation Paper on the RTS on the European Single Electronic Format (ESEF) for sustainability reporting and on the amendments to the RTS on the European Electronic Access Point (EEAP) Consultation Paper on ESEF RTS - marking up rules for sustainability reports and financial notes and EEAP RTS amendments - Reply form Annex VIII - ESEF RTS - Schema of the core Article 8 taxonomy Taxonomy set prototype
Summary
Translated versions
ESMA32-2009130576-3281 Consultation Paper on ESEF RTS - marking up rules for sustainability reports and financial notes and EEAP RTS amendments - Reply form Electronic reporting, Financial reporting, Sustainable finance Reference DOWNLOAD 706.78 KB
Related documents Consultation Paper on ESEF RTS - marking up rules for sustainability reports and financial notes and EEAP RTS amendments - Reply form Annex VII - ESES RTS - Schema of the core ESRS taxonomy Annex VIII - ESEF RTS - Schema of the core Article 8 taxonomy Taxonomy set prototype
Summary
Translated versions
ESMA32-2009130576-3024 Consultation Paper on the RTS on the European Single Electronic Format (ESEF) for sustainability reporting and on the amendments to the RTS on the European Electronic Access Point (EEAP) Electronic reporting, Financial reporting, Sustainable finance Consultation Paper DOWNLOAD 1.49 MB
Related documents Consultation Paper on ESEF RTS - marking up rules for sustainability reports and financial notes and EEAP RTS amendments - Reply form Annex VII - ESES RTS - Schema of the core ESRS taxonomy Annex VIII - ESEF RTS - Schema of the core Article 8 taxonomy Taxonomy set prototype
Summary
Translated versions
ESMA35-1872330276-1971 Warning on Crypto-assets Digital Finance and Innovation, Investor protection, Warnings and publications for investors Investor Warning DOWNLOAD 461.7 KB
ESMA32-2009130576-3011 Final Report on draft RTS amending the taxonomy for the European Single Electronic Reporting (ESEF) - 2024 Electronic reporting Final Report DOWNLOAD 10.45 MB
ESMA32-193237008-8269 2023 Corporate Reporting Enforcement and Regulatory Activities Report Corporate Finance, Electronic reporting, Prospectus Report DOWNLOAD 2.5 MB
ESMA74-1103241886-912 Warning on posting Investment Recommendation on social media Investor protection, Market Abuse, Warnings and publications for investors Investor Warning DOWNLOAD 1022.88 KB
ESEF Conformance Suite 2023 ESEF Conformance Suite 2023 Electronic reporting Reference DOWNLOAD 2.05 MB
Related documents
Summary

Main document:

2023 ESEF conformance suite test files

Related documents:

ESEF conformance suite 2023 documentation

ESEF conformance suite 2023 summary of tests

 

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
Translated versions