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We've created a quick FAQ to get you up to speed with ESEF. 

What is the purpose of ESEF?

ESEF aims to facilitate analysis and comparison of annual financial reports regardless of language, structure, or format. Tagged ESEF reports will enable investors, public authorities, and issuers to carry out automated analysis of financial information across businesses, their peer groups and wider sectors.

Who is in scope for ESEF?

ESEF is applicable for all main-market listed businesses across the EEA and in the UK. Consolidated IFRS accounts will need to comply with the ESEF tagging mandate. For non-consolidated reports, these must still be submitted in xHTML format, but tagging is not currently mandated for these reports.

What is the format of the final report for submission?​

The report for submission is an xHTML document with the iXBRL tags embedded. If applicable, the extension taxonomy used in the report will also be required for submission to the regulator.

Where do I submit my report?​

ESEF reports should be submitted to the regional Officially Appointed Mechanism (OAM). In the UK, this is the National Storage Mechanism (NSM) and in Ireland this is Euronext Dublin.

Has the UK diverged from the ESMA mandate?​

The UK has published its own taxonomy, the UK Single Electronic Format (UKSEF), an analogue to the European Single Electronic Format. For now, both the UKSEF and the ESEF taxonomies are accepted by the NSM.

Do you support any other languages?​

Yes, we currently support ESEF conversions for both French and Spanish annual reports.

Do our auditors need to review?​

It is still unknown what the audit requirements will be in the UK. For filers across EEA, the audit requirement differs between jurisdictions. We would recommend you contact your auditors when reviewing your ESEF report. If you would like specific information on the audit requirement in your jurisdiction, please get in touch.

What if I am listed in two jurisdictions?

If you are main-market listed in two jurisdictions in the EEA/UK, then you will have to submit your ESEF compliant report in both locations. OAMs may have differing filing rules so they may be slight amends to folder used for submission, such as the naming convention. If submitting in the UK using UKSEF taxonomy, then your ESEF report in the second jurisdiction would still have to be tagged using ESMA’s ESEF taxonomy.

We will keep you up to date with all updates in our ESEF and UKSEF Knowledge Centre on LinkedIn.