ESEF
On this page
European iXBRL+IFRS annual report format.
Definition
ESEF (European Single Electronic Format) is defined by EU Delegated Regulation 2018/815 (RTS) and managed by ESMA. Consolidated financial statements (IFRS) must be tagged in iXBRL. Block-tagging of notes mandatory since 2022. ESEF taxonomy updated annually by ESMA, derived from the IFRS taxonomy.
Origin
EU Regulation 2018/815 published December 2018 ; mandatory since 1 January 2020.
Example in context
Total Energies files its 2024 annual report with the AMF in ESEF iXBRL format with block-tagging of notes.
Related terms
- ESMA ESEF — issuing authority.