ESEF : Faculté de dépôt des rapports financiers semestriels au format ESEF

Starting from 28 July 2023, issuers are provided with the option to submit their SFRs, registration document acting as SFR, or SFR amendment in the ESEF. This format encompasses XHTML with XBRL tags for consolidated accounts under IFRS, or XHTML format for other cases.
The guidelines for regulated information submission (DOC-2007-03) and those for prospectus and universal registration document submission (DOC-2019-21) have been revised to facilitate the filing of SFRs in the ESEF.
To enhance clarity regarding formats and languages of DEU and annual financial reports submitted to the AMF, a comprehensive table has been appended to these two aforementioned instructions. This appendix elaborates on the specifics of DEU and annual financial reports submitted.
Consequently, the periodic information guide (DOC-2016-05 – Questions 3.5.1; 3.7.1, paragraphs 9.4.1, and 9.4.2) as well as the guide for creating universal registration documents (DOC-2021-02 – Part 1 – paragraphs 5 and 7, and question 1.10.2) have also been updated to incorporate these modifications.
These changes reflect the regulatory adaptation to the ESEF format for reporting, streamlining the submission process and ensuring alignment with current financial reporting standards.