On Friday 6 November, the European Commission published an interpretative communication to clarify certain aspects of application of the European Single Electronic Format (ESEF) that all companies listed on a regulated market in the EU will have to use from 2021 onwards in order to prepare their annual financial reports (see EUROPE B12266A26).
Companies will be required to finalise their annual financial reports using the XHTML(‘eXtensible HyperText Markup Language’) format. Where...