European Single Electronic Format (ESEF Regulation)

Notice to stakeholders to ensure that interested parties are aware in good time in advance of the required implementation of the European Single Electronic Format (ESEF Regulations).

The Regulations came into force on 18 June 2019 and, under the new rules, from January 2020 issuers whose securities are admitted to trading on a regulated market in the EU will need to finalise their annual financial reports using up-to-date digitalised business reporting systems (XHTML and iXBRL). The purpose of this new format is to improve accessibility and make the information more user-friendly.

The EU Commission has provided the text of the Regulations and further information at the following links:

Commission’s press release announcing the publication of the ESEF Regulation

Text of the ESEF Regulation as published in the Official Journal

FAQs on the ESEF Regulation