The Malta Financial Services Authority
("MFSA") has issued a circular to confirm
that the applicability of the European Single Electronic Format
("ESEF") requirements in Malta has been
postponed by one year. Accordingly, the Annual Financial Report
("AFR") for the financial year 2020 does
not need to be prepared in ESEF.
This being said, the MFSA has clarified that issuers who
voluntarily opt to publish their 2020 AFR in ESEF shall still be
expected to abide by the relevant requirements of the Transparency
Directive, as well as the Listing Rules.
Whilst informing the market that it would be publishing further
guidance on the uploading of AFRs in ESEF in due course, the MFSA
encouraged interested users to get in touch on
[email protected] should they wish to access and make use
of the current test environment.
