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ESEF Reporting Manual

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 ..16 Use of elements that are available in the IFRS Taxonomy but are not included in the ESEF taxonomy ..17 Selection of appropriate elements to mark up disclosures ..18 Anchoring ..19 Use of line items or domain members ..20 Use of positive and negative values (signage) ..22 Units of measure ..22 Footnotes ..23 Block tagging ..24 2 Guidance for software firms to ensure technical validity.

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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