Amendments on ESEF due to IFRS taxonomy update

Topic area:
Status: 16.01.2020 |
Archived
Key words:
Regulatory reporting, ESEF, IFRS, Sustainable Finance / ESG, Supplement
Initiative
Official name
COMMISSION DELEGATED REGULATION (EU) 2019/2100 of 30 September 2019 amending Delegated Regulation (EU) 2019/815 with regard to updates of the taxonomy to be used for the single electronic reporting format
Type
Delegated Regulation
Level 2
Initiator
ESMA
Submitted
06.06.2019
Doc. code
2019/2100
Summary
Status
Status

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Current version
Final version
30.09.2019
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
–
Level 2
European Single Electronic Format (ESEF) (binding, Supplement, EU)
Extension of the transitional periods for exposures to CCP (binding, Supplement, EU)
Amendments on ESEF due to IFRS taxonomy update 2020 (binding, Supplement, EU)
Level 3 / Other
IFRS Taxonomy 2019 (non-binding, INT)
ESEF Reporting Manual (binding, Supplement, EU)

Source: ESMA, 2019/2100 , 2019