The most common issues, challenges and solutions in ESEF reporting - "Submission and OAM´s requirements"

1. XHTML/HTML - "Submission"

Depending on how your report is structured, simply changing the file type might change the way a browser interprets the file and hence could change the way it looks.

Differences between source formats:

Our tip: Always double check your report after doing manual changes.

2. File name convention

ESMA has defined a standard file name convention for all files in a reporting package in the reporting manual. Unfortunately, not all OAM’s follow that recommendation.

Our tip: Our AMANA XBRL Tagger automatically chooses the right naming convention based on the Publisher Country for most countries, but make sure to check your local OAM’s rules before submitting.

3. Publication Checklist

Our publication checklist will help you to prepare your ESEF report in the best possible way for submission to national authorities. Please note that even though the ESEF RTS is similar in all EU countries, there might be additional rules in each individual country.

Our tips:

1. The XBRL Tagger shows no errors during the live-validation, only warnings or information messages.

2. When generating the iXBRL report, there are no errors left in the validation messages and the traffic-light is green.

3. The report is complete and includes all required documents, information and tags according to the ESEF RTS.

4. The input PDF, Word or ePub file is converted completely into the XHTML format and all tags and transformed fact values are correct.

5. Prepare to publish the full report package.

6. Perform a test submission to your local OAM.

7. Consider publishing the report on your corporate investor relations webpage.

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