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ARTICLE · 04 FEBRUARY 2021

Single Electronic Reporting Format – Ireland Defers Application By One Year

Arthur Cox
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Ireland has opted to defer the application of the European Single Electronic Reporting Format (ESEF) obligation by one year. It will now apply in respect of financial years beginning on or after 1 January 2021 to issuers of retail debt securities listed on a regulated market.

IrelandFinance and Banking
Helen Berrill
Helen Berrill
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Ireland has opted to defer the application of the European Single Electronic Reporting Format (ESEF) obligation by one year. It will now apply in respect of financial years beginning on or after 1 January 2021 to issuers of retail debt securities listed on a regulated market.

Click here to view this briefing in PDF format.

As mentioned in our October 2020 briefing (Single Electronic Reporting Format: Reminder for Issuers) issuers of retail debt securities listed on EU regulated markets are required, under the Transparency Directive,1 the Irish Transparency Regulations2 and the ESEF Regulation,3 to prepare their annual financial reports using the ESEF for financial years beginning on or after 1 January 2020.

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This article contains a general summary of developments and is not a complete or definitive statement of the law. Specific legal advice should be obtained where appropriate.

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