ESEF reports

ACCESS TO REGULATED INFORMATION

The Transparency Directive requires regulated information disclosed by issuers having shares admitted for trading on regulated markets to be compiled in national databases, the so-called Officially Appointed Mechanisms, or “OAMs”. Below ESMA provides links to the various national databases.

• Austria – Operator –OeKB (Oesterreichische Kontrollbank AG)
  Select English at top-right. Document category: Annual financial reports (ESEF). Click on SHOW RESULTS. Example PALFINGER AG
• Belgium – Operator – Competent Authority
  Select EN at top-right. Type: Annual financial report.Published since: 01/01/2021 Click on Search. ESEF reports uses the ZIP icon. Example ECONOCOM GROUP
• Bulgaria – Operator – Competent Authority
• Croatia – Operator – Competent Authority
  Select English at top-right. Category: Annual financial report. Dates. Click on Search.
• Cyprus – Operator – Stock Exchange
• Czech Republic – Operator – Competent Authority
• Denmark – Operator – Competent Authority
• Estonia – Operator – Competent Authority
• Finland – Operator – Stock Exchange
  Select English flag at top-right. Select Country: Finland. Category: Annual Financial Report. From date 2021-01-01. Click on Search. Click on View details looking for .zip files as in KONE Oyj
• France –  Operator – Official Journal
• Germany – Operator – Company Register
• Greece – Operator – Stock Exchange
• Hungary – Operator – Competent Authority
• Iceland – Operator – Competent Authority
• Ireland – Operator – Stock Exchange
• Italy – Operator – 1Info and eMarket Storage (private entities)
• Latvia – Operator – Competent Authority
• Lithuania – Operator – Stock Exchange
• Luxembourg – Operator – Stock Exchange
• Malta – Operator – Stock Exchange
• Netherlands – Operator – Competent Authority
• Norway – Operator – Stock Exchange
• Poland – Operator – Competent Authority
• Portugal – Operator – Competent Authority
  Click on English at top-right and on Issuing entities / open societies. Click on FinanciaL information. Click on Annual.
• Romania – Operator – Competent Authority
• Slovak Republic – Operator – Competent Authority
  Select English at top-right and Database search. Select Reporting category: Annual Financial Report. Click on Search
• Slovenia – Operator – Stock Exchange
  Select English at top-right. Period: this year. Document class: Periodic regulated information. Headline type: Annual financial and audit reports. Language: (empty). Click on Search, on the selected report and on Download attachment. Example PETROL
• Spain – Operator – Competent Authority
• Sweden – Operator – Competent Authority

One-year optional ESEF postponement

See here the official ESMA announce (last update on: 15 March 2021)

European Parliament and the Council agreed to include in the package an amendment to Directive 2004/109/EC (Transparency Directive) allowing for a 1-year postponement of the obligation for listed companies to draw up and publish their annual financial reports in accordance with the European single electronic format (ESEF).

If issuers choose to publish their annual financial reports in ESEF in 2021, they will have to comply with all the relevant requirements of the Transparency Directive, including the audit of financial statements (see in particular Commission interpretative Communication on the preparation, audit and publication of the financial statements included in the ESEF-annual financial reports).

List of Member States opting for a 1-year ESEF postponement (until 2022): Belgium, Bulgaria, Croatia, Cyprus, Denmark, Estonia, Finland, France, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Spain and Sweden.