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Financial Conduct Authority announces delay of European Single Electronic Format

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Published on: 05 November 2020

Published by LNB News

LNB News 05/11/2020

Document Information

Issue Date: 05 November 2020

Published Date: 05 November 2020

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

Article summary

The Financial Conduct Authority has issued a policy statement outlining its decision on its proposals to delay mandatory requirements related to the European Single Electronic Format (ESEF) by one year. Initially, the ESEF requirements for filing and publishing machine-readable financial statements and mandatory tagging of basic financial information were scheduled to start on or after 1 January 2020, however, they will now apply to financial years starting on or after 1 January 2021. The policy statement impacts ‘issuers with transferable securities admitted to trading on UK regulated markets, or who are considering admission to trading on a UK regulated market’.

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