ESEF Reporting Manual

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5 August 2022 | ESMA32-60-254rev ESEF Reporting Manual Preparation of Annual Financial Reports in ESEF format 2 1 Table of Contents I. Introduction ........................................ ........................................ .................................... 4 table of updates ........................................ ........................................ .............. ........................................ ........................................ .................................... ........................................ ........................................ ...................................151 Guidance for issuers.

6 Guidance 2.2.4 Facts duplication July 2019 Guidance 2.3.1 Appropriate use of XBRL footnotes in the reports July 2021 Guidance 2.4.1 Inline XBRL constructs that shall be avoided July 2021 Guidance 2.4.2 Other constructs that shall be avoided July 2021 Guidance 2.5.1 Inclusion of content other than XHTML and XBRL in the Inline XBRL document

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