2021.11.24 minutes

SRB update

ResRep is published end of September, available on the public website. End of October, a new version of the taxonomy package was published to add some missing files from XBRL.org. The portal will open in March 2022.

The SRF taxonomy was published at the end of July. The portal is open and some templates are already received.

The problems in the 2021 version of CIR encountered by some software application have been addressed in the 2022 release.

SRB will follow the EBA in removing the consolidation level from the entry points and use the same approach as EBA to include it in the reporting subject.

EBA update

Taxonomy 3.1 (current);

– no changes to formula severity class expected, therefore no micro taxonomy will be released in December 2021.

Taxonomy 3.2 is being developed:

– phase 1: original planning to publish in December will shift into January/February (COREP AE IF GSII frameworks).

– phase 2: all other frameworks are included to remove the CON and IND component in the entry point and include xBRL-CSV metadata. Expected in May 2022.

– phase 3: contains REM framework, phase added because the ITS/GL will be only available in June 2022. Expected towards September 2022. First reference date is December 2022, to be received by EBA in August of 2023.

The TFERF (Task Force on Evolving the Reporting Format) is reopened after last year’s first edition which resulted in the decision to move to the OIM.

This second edition will focus on the formula validation aspects when using the xBRL-CSV format.

EBA has published a new version of the filing rules in line with new specifications applying as from December 2022.

EIOPA update

The SII taxonomy hotfix was published on November 3 to fix some validation rules.

EIOPA is reconsidering when to implement the changes coming from the big review for SII.

Those big amendments might be implemented in version 2.8.0, making 2.7.0 a regular release.

Publication of 2.8.0 would come with 2.7.0 in July of 2022 which would give the industry 18 months to prepare.

For pensions, the amendments to the reporting package would need to be implemented at the earliest in 2.8.0. Discussions are currently ongoing on the content of the reporting.

PEPP will be integrated in the Solvency II and Pensions reporting as well as a standalone report. All will be included in 2.7.0 and a first PWD can be expected around the end of March.

EIOPA is looking into the benefits of the xBRL-CSV format in collaboration with the other ESA’s and the NCA’s.

ECB update

The ECB will follow the EBA in removing the consolidation level from the taxonomy.

ESMA: no update

Events

Eurofiling organizes a virtual event on December 7th.

Topics:

  • Traditional end of year celebration celebration ceremony, honouring with an Eurofiling award Anna Sciortino for the successful ESEF work.
  • ESEF opportunities
  • Openfiling.org is updated with new open source material on eg. mapping balance sheet information and how to consume ESEF publications in XBRL.
  • XBRL International repository of ESEF filings
  • Sustainability reporting
  • ISO standard for Data Point Modelling
  • New xBRL specifications at Recommendation level.

XBRL Spain will organize a face-to-face event in Spanish on the 14th of December on similar topics.

Next call

Next call in January, no call in December as usual.

Merry Christmas days!

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2021.10.27 minutes

EBA update

Filing rules v5.1 was published on 19 October on Reporting framework 3.2 | European Banking Authority (europa.eu) to improve two rules:

  1. Modify rule 1.6 to simplify the usage of filing indicator by removing the option “empty filing indicator”. This updated rule must be followed from 2023-01-01 for all the submissions and resubmissions.
  2. Modify rule 3.6 to improve CON/IND information circulation and to allow for multiple consolidation levels for an entity, CON/IND is being moved from module name to reporting subjects from reference date 31/12/2022 onwards.

We are now reopening TFERF (taskforce for evolving reporting format) with NCAs and XBRL international to improve the Formula specification and to define the timeline to mandate the csv format.

3.2 phase1 is in development (COREP, AE, GSII, IF), aim to have draft review in December.

ECB update

No updates reported.

EIOPA update

Preparation and publication of 2.6.0 Hot Fix (Corrective release for insurance and pensions). Only includes changes to the validations. This will be published on Wednesday 3 November 2021.

Public consultation on 2021 ITS on reporting/disclosure ended on 17 Oct, EIOPA starts working on draft annotated templates until mid-December before start preparation of the  2.7.0 releases. First Public Working Draft foreseen to be published in February 2022 (one quarter earlier than usually).

On PEPP, EIOPA will continue working during next two months on taxonomy and annotated Templates for 2.5.1 PEPP Prudential as well as on the inclusion of PEPP reporting in the insurance and IORPs reporting.

EIOPA is in the process to assess, together with NCA’s, the need and readiness for using the xBRL-CSV format for data collection.

ESMA update

ESMA is changing the staff working on ESEF.

That staff is working on finalizing the 2021 taxonomy files and conformance suite. The taxonomy will be based on the IFRS 2021 taxonomy.

Publication and use depends on approval by the European Co-legislators of the relevant delegated act. This approval is expected by February of 2022.

Entities that want to report before approval is given, can use the current version of the taxonomy.

SRB update

Single Resolution Fund data collection:

Portal will be open beginning of November for testing purposes by NRAs.

Resolution data collection:

The “complete” taxonomy package provided by SRB was missing a couple of files owned by XBRL International. These have been added. Nothing changed in the SRB taxonomy itself.

The portal will be open for testing by NRAs in the beginning of February 2022; go-live in production is always one month later than the testing portal.

SRB has issued filing rules for Impracticability reporting: https://www.srb.europa.eu/system/files/media/document/SRB%20XBRL%20Filing%20rules%20for%20the%202021%20notification%20of%20impracticability%20of%20bail-in%20v.1.1.pdf.

SRB is ready to receive reporting of notifications and of MREL/TLAC.

SRB is considering accepting xBRL-CSV reporting from NRA’s from 2023 onwards and moving to xBRL-CSV completely by 2024, depending on timely publication on updated specifications.

Events update

Xbrl Europe organizes the 29th XBRL Europe Digital week from 22 to 24 November 2021.

Eurofiling organizes a virtual conference titled “Extending ESEF opportunities” on 7 December 2021 that will also address the new ISO standard 5116 for DPM and sustainability reporting.

XBRL International virtual conference is postponed to Q1 of 2022.

For more information see the 2021.eurofiling.info website

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2021.09.29 minutes

EBA update

Taxonomies

Taxonomy 3.1.p2 is published in July.

Taxonomy 3.2 will come in 2 phases: 3.2.p1 in December 2021, 3.2.p2 in May 2022 (provisional planning)

3.2.p1 will contain updates for frameworks COREP, IF, AE, G-SII. The updates for COREP will address the issues identified in release 3.1. COREP-ALMM is expected to change significantly

3.2.p2 will contain updates for frameworks SBP and REN.

 

COREP-NSFR: the Sub Group on Reporting discussed the impact of the unintended duplication of data point definitions. A fix would require a new release of the 3.1 framework. The impact of that (e.g. delay of 3.2) is considered to be too big.

Filing Rules

EBA will change filing rules 1.6 (filing indicators) and 3.6 (reporting subject identification), the document is currently being reviewed by NCAs (xBRL subgroup)

These changes will come into effect as of 1 Jan 2023 with the applicability (for most frameworks) of EBA 3.2.

EBA 1.6: all filing indicators must be reported, either with a positive of negative value, applicable from 01 Jan 2023 for all the submissions and resubmissions.

EBA 3.6: the consolidation level must be included in the reporting subject, applicable from the reference date 31 12 2022 onwards.

This means that the consolidation level will no longer be included in the module , as is currently done for most frameworks.

EBA 3.2.p2 will therefore contain new versions of frameworks FINREP, RES, COVID19, PAY and MREL to only change the module name, no content changes.

XBRL-CSV

EBA intends to mandate the use of the xBRL-CSV format as of 1 January 2024, assuming readiness of specifications and availability of software solutions. EBA will monitor this closely and adapt if necessary.

ECB update

No changes expected in 2022 for the ECB taxonomies.

EIOPA update

Solvency II 2.6.0 for insurers and pension funds is published.

PEPP 2.6.1 is published

EIOPA plans to provides updates to the validation rules on a monthly basis.

For SII release 2.7 for insurers two working drafts will be published. In February 2022 a version containing the reporting requirements. The second version published in June will contain the validation rules and any improvements following comments on the February release. As usual a final release will follow in July and, in applicable, a hotfix later in the year (October).

For SII release 2.7 for pension funds a significant update is expected. This to improve alignment to SII for insurers, add new business rules and other goals. A consultation on the changes will be held in December of 2021. A draft taxonomy will follow in June. The final version will come in July and a hotfix (if needed) later in the year, just as is done for SII for insurers.

The hotfix for SII v2.6.0 contains only minor fixes.

ESMA update

No update from ESMA.

SRB update

SRF taxonomy v7.0.2 is publicly available: https://www.srb.europa.eu/en/content/2022-srf-levies-ex-ante-contributions

RES taxonomy v6.0.3, based on EBA 3.1, is ready for publication.

It contains additional entry points and validation rules, but no additional data points when compared to the EBA taxonomy.

Samples are available, including files that comply to all validation rules.

Events update

November 16 – 18: XBRL International virtual conference.

November 22 – 24: XBRL Europe ESEF week (virtual)

December 2021: Eurofiling session on free tools for ESEF and the ISO standard for Data Point Modelling.

 

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2021.08.31 minutes

EBA update

The package 3.1.phase 2 was published on 7 July including

  • Resolution taxonomy version 1.2.0 with JSON meta data to support csv format.
  • SBP taxonomy version 1.2.0 with JSON meta data to support csv format.
  • IF taxonomy 1.1.0 hotfix with the correctly only on the JSON meta data following the feedback received after the publication of 3.1 phase 1.

EBA will start to develop 3.2 after the summer holidays.

ECB update

No update

EIOPA update

EIOPA taxonomy 2.6.0 for insurers and pension funds was published on July 15th as scheduled.

The PEPP taxonomy was published in August.

Daniel Perez will take over from Aitor Azcoaga from next call.

SRB update

SRF taxonomy 7.0.2 is now available to NRAs on Darwin.

Res extension 6.x.x on top of EBA3.1 is under construction and will be ready by End of Sep as committed.

ESMA update

ESMA is developing the 2021 ESEF taxonomy and conformance suite, which will be published after the EC adopts the regulation. This is expected to happen in November after the translations are completed. This means that publication is expected for the end of the year, with a small risk that it will take place in the beginning of 2022.

Any other business

The Data Point Modeling methodology was recently adopted as ISO standard, after the work conducted in the CEN Workshop which delivered the DPM as a CEN Workshop Agreement (CWA) in 2014. Volunteers are sought to update the standard incorporating developments since 2014. More info on the Eurofiling website: DPM published as official ISO 5116 standard | Eurofiling.

Events

A session on the ESEF 2021 taxonomy is scheduled for November 16th.

Furthermore a Central Balance Sheet Offices event is being planned with open source tools made available via Openfiling.

European Commission is working on the yearly update of the ICT Rolling Plan, a call for participation will follow and please feel free to provide comments.

Next call on Wednesday 29 September 2021 at 10:30 CEST.

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2021.06.30 minutes

SRB Update

SRF taxonomy will be published at the end of July.

RES taxonomy will be published in September.

This taxonomy will be an extension of the EBA 3.1.p2 release adding entry points and validation rules.

MREL/TLAC will be collected by SRB using the taxonomy provided by the EBA as is.

The data will be forwarded to the EBA.

Whether the data can be forwarded to the ECB as well depends on the outcome of legal discussions.

If not, the NRA’s will need to provide the data to the ECB.

ESMA update

ESMA is finalizing a new version of the reporting manual which is expected to be published Mid July.

It will provide (amongst others) additional guidance on stand alone xHTML files without tagging.

ESMA is also working on a new version of the taxonomy.

EBA update

3.0 taxonomy

A list of known issues is made and send to the Eurofiling group last week.

Thereafter some other issues have been raised by an NCA.

When confirmed, the list of known issues will be updated and shared again.

The issues found force the deactivation of some 30 validation rules.

An updated exclusion list will be published by EBA later this week.

3.1.p1

This version is published in May.

Some minor issues are reported in the json metadata files provided for reporting in xBRL-CSV.

These issues will be fixed in the 3.1.p2 release.

3.1.p2

This version in currently undergoing review by the Board of Supervisors.

Publication is expected around July 7th.

This publication will contain two packages. One package will contain the taxonomy based on XML node navigation (as used for all previous releases). The second package will contain a taxonomy that uses the new functions from the XBRL registry that enable validation rules to be format (e.g. xBRL-XML or xBRL-CSV) independent.

3.2

Expected first reference date is September 2022.

This taxonomy will only be published with the format independent functions.

XBRL Sub Group

The EBA XBRL Sub Group, held on June 16th, discussed simplifications and clarifications for filing indicators. Outcome is that as of 3.2 a report MUST contain a filing indicator (either negative or positive) for each template defined in the module.

In addition a filing rule will be added requiring every report to contain at least a single (positive or negative) filing indicator.

Also discussed was the inclusion of the consolidation level in the reporting entity. The discussion will continue at the next meeting of the group.

ECB update

SFRDP 5.0 release was published mid-June just after the publication of the applicable regulation.

EIOPA update

Feedback period for the 2.6.0 release is closed. The final version of the 2.6.0 taxonomy is scheduled for publication in mid-July.

Past events

XBRL Europe organized last week a number of sessions. Sustainability reporting were among the interesting topics covered.

More info on https://www.xbrleurope.org/?p=4480

Upcoming events

Eurofiling organizes an event around ESEF data on July 5th: “Facing the challenge of ESEF mapping to ERICA database”.

Eurofiling also organizes an event around the use of digital identities for small entities and individual persons after the summer.

Eurofiling will organize an event around the new ESEF reporting obligations for 2022 on November 16th.

More info on https://eurofiling.info/portal/events/

Next call is on August 25th.

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2021.05.26 minutes

EIOPA update

From EIOPA only to note that the Public Working Draft for the 2.6.0 Taxonomy for Insurance and Pension Funds will be published the next 1 June. As usual, it will offer 4 weeks for public test and review and the final version is expected to be published by 15 July 2021.

SRB update

Fund reporting:

the board will decide in the first week of June what the structure of the report will be for the round of 2022: additional data points are on that list. Publication is expected for the end of July 2021.

Resolution reporting:

ResRep 6.x will be based on EBA 3.1.phase2. SRB will only add entry points and validation rules, no additional data points.

EBA update

Release 3.0

EBA is analyzing issues in COREP.

(additional info per 4 June: an hotfix release EBA 3.0 errata 3 has been published).

Release 3.1.phase1 was published on 10 May 2021.

This release contains a new version of the EBA Filing Rules, covering the new xBRL-CSV reporting format. The rules for xBRL-XML haven’t changed. Feedback on these updates are very welcome. The final version of those filing rules will be published with 3.1.phase2.

A internal working draft version of 3.1.phase 2 will be shared by EBA with the NCA’s in the first week of June.

Publication is expected for mid-July.

The EBA has done a study on the feasibility of Integrated Reporting: Eurofiling is looking at organizing a session on this topic at the meeting.

ESMA

Upcoming publication of the 2021 update on RTS on ESEF, to be published at the end of May. Includes label updates in the ESEF taxonomy. It is expected that the Commission will adopt the package before the end of the year.

The focus of ESMA is further to update the taxonomy and the conformance suite package which is expected to be available in the autumn. Guidance will be provided on handling critical errors and warnings.

ECB

ECB has finished work on the SFRDP 5.0 taxonomy.

Last Friday, the corresponding ECB regulation was published in the Official Journal and hence, the taxonomy will be published in the first week of June. First reference date is June 2021 with final submission date in September 2021.

Events

Various events are being planned around ESEF and mapping initiatives under the ERICA umbrella.

E.g. 5 July 2021: Eurofiling webinar on ESEF and XBRL Europe week (virtual) from 22 to 24 June.

More info on Eurofiling events is available on https://eurofiling.info/portal/events/.

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2021.04.28 minutes

ECB update

ECB has finished work on the SFRDP 5.0 taxonomy. Taxonomy is shared with NCAs for testing. Deadline for comments on the taxonomy is 30 April 2021.

The few comments on technical aspects received will be incorporated in the final taxonomy.

Publication expected in early June, assuming publication of the regulation in May by the EC.

First reference date is June 2021 with final submission date in September 2021.

EIOPA update

EIOPA is finalising the PEPP KID taxonomy and will be published in the upcoming one or two weeks.

EIOPA and EBA still working on the DPM Refit initiative in cooperation with the ECB. On December 2020 the DPM Refit project was presented to the NCAs with the focus on the potential improvements on information modelling technics. Since then the group is mainly working on the evolution of the validations. For the future phases is starting to be considered a potential development of harmonised software tools to adapt to the DPM Refit changes, in case the project is confirmed more information will be shared when possible.

SRB update

SRF taxonomy will be published in July 2021.

Timeline for submission SRF data will be same as last year.

LDR taxonomy will be an extension of the EBA taxonomy 3.1.phase2.

It will add entry points and validation rules, not data points.

EBA update

Release 3.1 phase1 IWD1 (Investment Firms framework) has been reviewed by the NCAs, EBA is integrating the feedback and will produce a new draft version for BoS review before 30 April. The package normally should be published by 10 May 2021

A new version  of the EBA Filing Rules (v5.0) will be published alongside taxonomy 3.1.phase1. EBA is extending the filing rules document to xBRL-CSV format, the rules on xBRL-XML format are unchanged to version 4.5.

EBA will begin work on 3.1.phase2 after the publication of 3.1.phase1. Two frameworks will be in phase 2: SBP and Resolution. EBA plans to publish 3.1.phase2 in July.

ESMA Update

ESEF reporting was delayed in the majority of the jurisdictions, but a number of voluntary filings were done.

ESMA is looking forward to receiving feedback from any party involved.

Taxonomy 2020 is being incorporated in the RTS. Adoption of the legal act is ongoing, more news about the expected publication will be in next calls; presumably it will be in Q4.

Events

XBRL Europe is organizing a number of sessions in the week of 26-30 April, primarily around ESEF.

Data Amplified event of last week was quite interesting.

More info on Eurofiling events is available on https://2021.eurofiling.info/

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2021.03.31 minutes

EBA update

EBA taxonomy 3.0.p2 was published on 18 March 2021.

EBA is currently working on the 3.1 taxonomy.

3.1.p1 Will contain the new framework for investment firms.

This release will contain the JSON metadata necessary for reporting in XBRL-CSV format.

This new format requires updates to the filing rules manual. A new version of this document will be published alongside the taxonomy.

Publication is expected around mid-May.

3.1.p2 Will contain the SBP and RESOL frameworks.

Publication is expected around mid-July.

An internal working draft (expected early June) will be shared with the NCAs and SRB for testing and development of extensions.

The EBA plans to incorporate validation rules created by SRB on the 2.10 version of the RESOL framework.

Discussions on the final submission dates for MREL/TLAC are ongoing.

 

ECB update

SFRDP 5.0 taxonomy is in development. The draft is ready and is being tested by ECB itself. The plan is to provide a draft version by mid-April to NCAs for testing and implementation in their systems, and the final version around end of April. Depending on the publication of the ECB FINREP regulation the package will likely be published in the month of May.

 

EIOPA update

EIOPA informed that the PEPP KID Taxonomy Public Working Draft is planned to be published by 3 May 2021.

 

SRB update

The Fund taxonomy for the 2022 cycle will have a few and minor changes and will be published by the end of July 2021.

The Resolution taxonomy for the 2022 cycle will, as always, be an extension of the EBA taxonomy, this time of version 3.1.p2.

The SRB portal will be adjusted in order to be able to receive reports based on the MREL framework.

SRB has updated the severity of a validation rule in the LDR report in the portal.

 

ESMA update

ESMA will build a new version of the ESEF taxonomy based on the 2021 IFRS taxonomy which was published last week.

The RTS of that taxonomy will be published at the end of May or early June and sent to the EC for approval.

ESMA intends to include more labels in the RTS.

Following approval the XBRL taxonomy will be created. Publication is expected for the autumn of 2021.

Events

XBRL International Data Amplified from 14 till 16 April, register for free: https://web.cvent.com/event/27911b88-ed4b-42d6-92c4-03b8df903d2d/summary.

XBRL Europe organises for its members a virtual event at the end of April around ESEF. See https://www.xbrleurope.org/?p=4215.

The next Eurofiling event is scheduled for June 2021. Suggestions for topics for Eurofiling events are always welcome.
More info on  https://2021.eurofiling.info/.

 

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2021.02.24 minutes

SRB update
1) SRF 2021 cycle is now closed. We are preparing the 2022 cycle to be published by end of July 2021.
2) ResRep 2021 cycle will be open on 1 March 2021 (Taxonomy RES 5.0.7 published on 30 Sep 2020 on SRB website).
We are also preparing the collect of the MREL_TLAC in XBRL for the reference date 30 June 2021 (included in EBA3.0 Ph2)

ECB update
SFRDP 5.0 taxonomy : the plan is to provide a draft version by mid-March available to NCAs for testing and implementation in their systems, and the final publication in April, depending on the publication of the ECB FINREP regulation which in principle is also planned for April.

EBA update
3.0 phase 2 is in review internally. Taking into account comments.
Currently planned for publication by mid of March if Board of Supervisors approves.
It contains new frameworks: MREL/TLAC, impracticability, revised version of AE, GSII.
Plus, a hotfix for COREP and FINREP (no changes in datapoints, mainly validation rules).

Then focus on 3.1. Framework for Investment firms, also resolution and SBP. Maybe in one phase, but maybe in two phases depending on EBA resources. Investment Firms in May and resolution and SBP in July. This will include JSON files to support XBRL-CSV.

EIOPA: no update

ESMA update
Currently waiting for publication of IFRS 2021 taxonomy planned in March to update the ESEF taxonomy.
Clarification on several areas (from stakeholder questions) will be published.
Small update in March-April, following the usual major update in July.
Ongoing consultation of EC on EU single access point. ESMA will contribute, it will be published next week, and others are encouraged to contribute as well as it is a key project for the EC (contributions until 12th of March here).
Increase machine readability of documents = necessity for the EU single access point

Upcoming events
Eurofiling event is in preparation for 11 March 14:00-16:00. Virtual online conference. For free. Panelists welcome! Idea is to provide a potential solution for structured reporting on Environment, following the lessons learned in financial reporting.
Periodicity and timetable according to the results of the Eurofiling survey.
Registration and information via https://2021.eurofiling.info/
Some ideas on non-financial reporting and how/where to find ESEF published documents.
Data Amplified (XBRL International) virtual event on 14-16 April. For free.

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2021.01.27 minutes

SRB update

Data collection for SRF is ongoing. Data collection for LDR starts in March.

The project to update the taxonomies for the 2022 cycle will start soon.

For SRF only minor changes like additional risk indicators are expected.

LDR will be based on the Resolution framework provided by the EBA 3.1 taxonomy.

EBA update

3.0 Phase 1 is published.

Errors were found in the definitions of table C 47 and C 84 resulting in an in place update (a.k.a. hotfix) of the taxonomy leaving the publication date unchanged. Please note that the instance files created with the initial version are not compatible with this updated version of the taxonomy.

3.0 Phase 2 is expected to be published by the end of February. EBA plans to release an internal draft to NCAs for testing around mid February.

Some errors were found by users in the sample instances provided by EBA: naming convention not adhered to and samples for removed frameworks still exist. These errors will be fixed by EBA.

Release 3.1 is expected to be published by end of May. That could move to early June.

Please note that EBA has an email alert service that includes releases of the taxonomy. You can sign up to it from their website https://www.eba.europa.eu/subscription-page. There is also an rss service

ECB update

Development of SFRDP 5.0 has started and is expected to be finished by early March.

Publication of the taxonomy must follow publication of the ECB regulation, so is dependent on that.

As SFRDP 5.0 follows the EBA taxonomy it is expected to also use 4 digit column and row codes.

EIOPA update

EIOPA will publish during February the first Public Working Draft for the new Pan European Pension Funds Products (PEPP) regulation

EIOPA and EBA have resumed the work on DPM refit initiative. We encourage to the NCA to provide feedback about the first shared package by the end of January.

ESMA & ESEF update

There was a political agreement on the member state option to delay ESEF obligations by one year at the end of 2019.

Some Member States have already informed their issuers about their decision on delaying or not.

Information on which Member States will delay ESEF will be available on the European Commission website (page dedicated to the Transparency Directive) as soon as Member States will notify the delay to the Commission.

Events

Data Amplified will be organised on 14, 15 and 16 April via web.

Eurofiling sent out a survey on topics for events. (https://eurofiling.info/portal/survey)

First results are that there is strong interest in supervisory reporting (EBA/ECB/EIOPA/SRB), ESEF (ESMA) on a quarterly basis for 2 hours in the afternoon.

Eurofiling also sent out a survey to find out of there is interest in receiving or providing (paid) XBRL training.

Topics mentioned introduction to XBRL, ESEF, supervisory reporting and assurance on XBRL. Limited interested in technically more advanced topics like DPM.

More response is very welcome, so please go to https://eurofiling.info/.

Other business

The European Commission has published a consultation on the establishment of a European single access point (ESAP) for financial and non-financial information publicly disclosed by companies.

For More information go to https://ec.europa.eu/info/consultations/finance-2021-european-single-access-point_en

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