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+====== R4 - European Single Electronic Format ======
+[[dido:99_annexes:annex-c-references:start|Go up to References]]
+===== Reference Identifier =====
+FDIS-RA: [R4]
+===== Citation =====
+European Securities and Markets Authority. //European Single Electronic Format//. Regulatory and technical information concerning the European Single Electronic Format for annual financial reports.
+===== URI =====
+https://www.esma.europa.eu/issuer-disclosure/electronic-reporting
+===== Note =====
+This reference provides the European Union framework for the electronic preparation and publication of specified annual financial reports.
+The European Single Electronic Format establishes requirements for annual financial reports to use a common electronic format and, where applicable, structured tagging based on Inline XBRL and the applicable ESEF taxonomy.
+FDIS-RA uses this reference to illustrate architectural concerns involving:
+  * Machine-readable financial reporting
+  * Structured and tagged information
+  * Taxonomy-based representation
+  * Conformance with reporting-format requirements
+  * Downstream validation, interpretation, and comparison
+The European Single Electronic Format addresses reporting format, tagging, taxonomy, and conformance requirements. It does not, by itself, define a complete downstream interpretation architecture or govern all semantic assumptions applied after submission.
+----
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