R4 - European Single Electronic Format

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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 reportingStructured and tagged informationTaxonomy-based representationConformance with reporting-format requirementsDownstream validation, interpretation, and comparisonThe 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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