The ESEF Reporting Manual has been updated for technical improvements such as:

• clarifying the formats of images embedded in the xHTML document;
• updating Data Type Registry references;
• clarifying ESMA’s position on the application of Calculations 1.1 specification in the context of ESEF; and
• fixing previously identified errors.

ESMA provides additional clarifications on how the elements included in the 2023 IFRS Taxonomy update can be used on a voluntary basis by using the extension mechanism.  This follows the decision to postpone to 2024 the amendment of the ESEF Regulatory Technical Standard (RTS) in order to formally incorporate the 2023 IFRS Taxonomy update.

The Reporting Manual also provides further guidance on ESMA’s expectation on the implementation of the block-tagging requirements and on the expected level of readability of the information extracted from a block tag.

A press release and the updated reporting manual are available on the ESMA website.