ESMA publishes example of an annual financial report in ESEF format
The European Securities and Markets Authority (ESMA), the EU’s securities markets regulator, today publishes on its website an example of an annual financial report which is prepared in the new European Single Electronic Format (ESEF).
This format is in line with the requirements included in the Commission Delegated Regulation 2019/815 (ESEF Regulation) and the guidance provided in the ESEF Reporting Manual as last updated by ESMA in July 2019.
The report was prepared by the Global LEI Foundation in cooperation with ESMA and aims to provide issuers with an example of an annual report in the ESEF format for their submissions to the national Officially Appointed Mechanisms. Additional publications (such as an Inline XBRL viewer) are available on GLEIF’s website.