Regulatory Alerts2024-09-26
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Commission Delegated Regulation (EU) 2025/19 amending regulatory technical standards for the single electronic reporting format taxonomy
The European Commission amends Delegated Regulation (EU) 2019/815 to update the taxonomy for the single electronic reporting format, incorporating the March 2023 and March 2024 updates to the IFRS Accounting Taxonomy and Inline XBRL specifications. Issuers whose securities are admitted to trading on a regulated market must apply these revised technical standards to annual financial reports for financial years beginning on or after 1 January 2025, with early application permitted for years starting on or after 1 January 2024. The regulation replaces Annexes I, II, and VI and modifies points in Annexes III and V to reflect these technical changes.
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