Regulatory Alerts2021-12-22
FSMA FAQs on European Single Electronic Format (ESEF) reporting and eCorporate
The Belgian Financial Services and Markets Authority (FSMA) issued this document to clarify regulatory requirements for issuers admitting securities to trading on a regulated market. It mandates that annual financial reports, including sustainability disclosures within the management report, be prepared in the European Single Electronic Format (ESEF) and filed via the eCorporate platform. The guidance details technical obligations such as inline XBRL tagging of consolidated IFRS statements, validation procedures, and simultaneous publication standards alongside PDF versions.
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