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 ........................................ ........................................ .....................15 Presentation of annual Financial Reports (AFRs) in ESEF and in other formats than ESEF 15 Use of languages.

3. The content of this document is aimed at issuers who are required to prepare annual financial reports in ESEF format in accordance with Article 4(7) of the Transparency Directive (TD) 2 and the RTS on ESEF, and at software firms developing software used for the preparation of annual financial reports in Inline XBRL.

  Annual, Reporting