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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)RecitalsArticle 1 Subject matterArticle 2 DefinitionsArticle 3 Single electronic reporting formatArticle 4 Marking up IFRS consolidated financial statementsArticle 5 Marking up other parts of the annual financial reportsArticle 6 Common rules on markupsArticle 7 XBRL taxonomy filesArticle 8 Entry into force and applicationAnnex I Legend for the Tables of Annexes II, IV and VIAnnex II Mandatory markupsAnnex III Applicable Inline XBRL specificationsAnnex IV Marking up and filing rulesAnnex V XBRL taxonomy filesAnnex VI Schema of the core taxonomyDone at
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Version status: Applicable | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2020 - onwards
Version 3 of 3

Article 1 Subject matter

This Regulation specifies the single electronic reporting format, as referred to in Article 4(7) of Directive 2004/109/EC, to be used for the preparation of annual financial reports by issuers.

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