Consultation Paper on the European Single Electronic Format

Consultation Paper on the European Single Electronic Format

from 25 September 2015 to 18 January 2016

Details

The European Securities and Markets Authority (ESMA) today launches its public consultation on its regulatory technical standards on the European Single Electronic Format (ESEF).

The amended Transparency Directive requires issuers listed on regulated markets to prepare their annual financial reports (AFR) in an ESEF from 1 January 2020, with the objectives of making submission easier for issuers and facilitating accessibility, analysis and comparability for investors and regulators. This consultation paper includes an assessment of current electronic reporting and explores ways forward with regard to the establishment of an ESEF.

In particular, ESMA seeks views on its preliminary cost-benefit analysis (CBA) and the proposals that the AFR should be published in PDF format with, in addition, IFRS consolidated financial statements reported as structured electronic data in XBRL or iXBRL.

The consultation closes on 18 January 2016.

4 RELATED DOCUMENTS
Documents available for this Consultation
DateReferenceTitleDocument
25/09/20152015/1463ESMA Consultation Paper on ESEF
25/09/20152015/1463 reply form ESEFForm to reply ESEF
25/09/20152015/1463 reply form ESEF CBAForm to reply ESEF CBA
17/12/20152015/1885ESMA Briefing Note on ESEF CP

Responses

Operations
Activity Institution Download
Guillemot Corporation
esma_0.pdf (71.93 KB)
ASCG - Accounting Standards Committee of Germany
Unibel
ROBERTET SA
The Swedish Companies Registration Office (SCRO)
ALTAMIR
SFAF (Société Francaise des analystes Financiers)
The Swedish Society of Financial Analysts
DANISH BUSINESS AUTHORITY
Banking Dutch Banking Association
Credit Rating Agencies Anietie
Government, Regulatory and Enforcement The Netherlands Institute of Chartered Accountants
Government, Regulatory and Enforcement Statistics Netherlands
Government, Regulatory and Enforcement Financial Reporting Council
cover_letter.pdf (566.09 KB)
Government, Regulatory and Enforcement Standard Business Reporting (Logius)
Individuals FLEURY MICHON
Insurance and Pension APRIL
Investment Services CFA Institute
esef_cl_cdpc.pdf (117.29 KB)
Investment Services EFFAS
Investor Relations SODIFRANCE
Investor Relations The Polish Association of Listed Companies
Investor Relations CLIFF
Investor Relations VETOQUINOL S.A.
esma_esef.pdf (679.42 KB)
Investor Relations NEOPOST
Investor Relations Société de la Tour Eiffel
Investor Relations Mr Bricolage SA
Investor Relations ElringKlinger AG
Issuers VDI Group
Issuers Precia SA
Issuers Digigram
Issuers ORAPI
letter_to_esma.pdf (71.23 KB)
Issuers precia SA
Issuers POULAILLON
Issuers Deutsches Aktieninstitut
Issuers Quoted Companies Alliance
Issuers TRANSGENE
Issuers MECELEC
Issuers UPM-Kymmene Corporation
Issuers The Association of Investment Companies
Issuers Séché Environnement
15-12_esma.pdf (635.68 KB)
Issuers EGIDE
Issuers ACTIA Group
Issuers GC100
Issuers Le Tanneur & Cie
Issuers ESKER
Issuers LISI
Issuers ADOMOS
Issuers SMTPC
Issuers EuropeanIssuers
Issuers Conferederation of Finnish Industries EK
Issuers millet innovation sa
2548_0001.pdf (122.51 KB)
Issuers VDI GROUP
Issuers Siemens AG
Issuers Middlenext
Issuers Confederation of Swedish Enterprise
Issuers AST GROUPE
Legal and Accountancy Autorité des Normes comptables
Legal and Accountancy ICAEW
Legal and Accountancy KPMG LLP, UK
Legal and Accountancy INSTITUTO DE CONTABILIDAD Y AUDITORIA DE CUENTAS-ICAC
Legal and Accountancy Grant Thornton Accountants en Adviseurs B.V.
Legal and Accountancy PricewaterhouseCoopers International Limited
Legal and Accountancy Deloitte Touche Tohmatsu Limited
Legal and Accountancy Ernst & Young Accountants LLP Netherlands
Legal and Accountancy Compagnie nationale des commissaires aux comptes et Conseil Supérieur de l'Ordre des experts-comptables - Paris -France
Legal and Accountancy COHERIS
Regulated markets Publish What You Pay UK
Others Association of Cyprus Banks
let0013.docx (29.88 KB)
Others EBPI
Others Federation of European Accountants (FEE)
Others SMSG
Others XBRL Netherlands
Others ROUGIER SA
20151216_esma.pdf (302.82 KB)
Others Haulotte Group SA
lettre-esma.pdf (424.16 KB)
Others Afep
Others LABRADOR
Others SecondFloor BV
Others Institute of Chartered Secretaries and Administrators (ICSA)
Others AMANA consulting GmbH
Others IFRS Foundation
Others BR-AG
Others XBRL Europe
Others Merrill Corporation
Others Batavia XBRL
Others LANSON-BCC
Others TIPIAK
Others AUSY
Others compagnie lebon
esma_consult.pdf (54.75 KB)
Others The 100 Group
Others ATOS SPAIN
Others FIDUCIAL OFFICE SOLUTIONS
Others Individual Investors Association
Others PDF Association
Others ERICA (European Records of IFRS Consolidated Accounts) WG of the ECCBSO (European Committee of Central Balance Sheet Data Offices)
Others Federal Gazette (Bundesanzeiger)
Others Statistics Sweden
Others NEURONES
petition.pdf (72.21 KB)
Others Nederland ICT
Others Vereniging Effecten Uitgevende Ondernemingen (VEUO)
Others Thauris
Others SBR Poland Association
Others Solucom
Others LES HOTELS BAVEREZ
Others Semansys Technologies
Others SOCIETE DES PRODUITS MARNIER LAPOSTOLLE
Others HF COMPANY
Others XBRL UK Ltd
Others BUSINESSEUROPE
Insurance, pension & asset management XBRL Spain
Regulated markets, exchanges & trading systems Toupargel Groupe