argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: ESMA - Reporting Manual - ESEF

On August 24^th, 2022, the European Securities and Markets Authority (ESMA), the EU’s securities markets regulator, issued the update of its Reporting Manual, which is published on an annual basis and concerns the European Single Electronic Format (ESEF); for what concerns the current item, the Manual in particularly focused on the guidance on regulatory technical standards requirements following the “block tagging” approach. The content of the Manual is particularly important since this was the first year during which the requirement ESEF RTS is in force; consequently, markets participants could benefit from the publication of new guidelines even on the performance of block-tagging, such as the elements of the taxonomy that the agents should use. The purpose of this Reporting Manual is also that of providing a new technical guidance for all the requirements, with a specific focus for this year on the construction of a block tag, tag dashes or empty fields in figures even if they are not considered numbers, as well as the specifics needed for the publishing of annual financial reports.