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From 2020, all EU annual reports on regulated markets need to be filed in XHTML, and the mandate goes one step further for those with IFRS consolidated statements. These companies need to add Inline XBRL® to their financials. 

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ESEF document requirements

Mandatory tagging requirements

Tags must also be included from elsewhere in your report. This information in iXBRL® format includes country of incorporation, registered address, principle activities and more:

  • Name of reporting entity or other means of identification
  • Domicile of entity
  • Legal form of entity
  • Country of incorporation
  • Address of entity's registered office
  • Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period
  • Principal place of business
  • Description of nature of entity's operations and principal activities
  • Name of parent entity
  • Name of ultimate parent of group
  • Any monetary numbers included in footnotes under consolidated statements

XBRL® and iXBRL® are trademarks of XBRL International, Inc. All rights reserved. The XBRL® standards are open and freely licensed by way of the XBRL International License Agreement.

Simple and secure ESEF compliance by the leader in XBRL

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