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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).

the preparation of annual financial reports in Inline XBRL. The aim of the guidelines defined ... Guidance 3.4.4 Use of preferred labels on presentation links in extension taxonomies July 2019 Guidance 3.4.5 Use of labels on elements in extension taxonomies July 2021 ...

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