Commission Delegated Regulation (EU) 2019/815 of 17 December 2018 supplementing Directive 2004/109/EC of the European Parliament and of the Council with regard to regulatory technical standards on the specification of a single electronic reporting format (Text with EEA relevance) (ESEF Regulation)

Version status: Applicable | Document consolidation status: Updated to reflect all known changes

Published date: 29 May 2019

	Recitals
	Article 1 Subject matter
	Article 2 Definitions
	Article 3 Single electronic reporting format
	Article 4 Marking up IFRS consolidated financial statements
	Article 5 Marking up other parts of the annual financial reports
	Article 6 Common rules on markups
	Article 7 XBRL taxonomy files
	Article 8 Entry into force and application
	Annex I Legend for the Tables of Annexes II, IV and VI
	Annex II Mandatory markups
	Annex III Applicable Inline XBRL specifications
	Annex IV Marking up and filing rules
	Annex V XBRL taxonomy files
	Annex VI Schema of the core taxonomy
	Done at

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