On 30 November 2021, the European Commission published Commission Delegated Regulation (EU) of 29.11.2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (RTS on ESEF) together with Annexes.

The delegated act sets out technical updates to the taxonomy according to which issuers whose securities are admitted to trading on EU regulated markets are legally obliged to use for marking-up the IFRS consolidated financial statements within the annual financial reports. In particular: (i) Annex I of the existing RTS on ESEF is amended in accordance with Annex I to the delegated act; and (ii) Annex VI of the existing RTS on ESEF is amended in accordance with Annex II to of the delegated act.

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