ESEF-FORMAT

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.