Europejski Urząd Nadzoru Giełd i Papierów Wartościowych (European Securities and Markets Authority - ESMA), Podręcznik raportowania ESEF - wersja sierpień 2023

31 August 2023

ESMA32-60-254 Rev

ESEF Reporting Manual

Preparation of Annual Financial Reports in ESEF format (Update August 2023)

I. Introduction

[Last updated: August 2023July 2022]

Background

1. The RTS on ESEF specifies that all issuers subject to the requirements contained in the Transparency Directive to make public Annual Financial Reports shall prepare annual financial reports in the Extensible Hypertext Markup Language (XHTML) format. Where the issuer prepares IFRS consolidated financial statements, it shall mark up these IFRS consolidated financial statements using the XBRL markup language. The markups shall be embedded in the XHTML document version of the annual financial report using the Inline XBRL format.

Purpose

2. This document has been produced by ESMA to assist issuers and software vendors in creating ESEF documents that are compliant with the RTS on ESEF. It provides guidance on common issues that may be encountered when creating ESEF documents and explains how to resolve...