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. retail debt securities listed on EU regulated markets are required, under the Transparency Directive, 1 the Irish Transparency Regulations 2 and the ESEF Regulation, 3 to p...

United Kingdom Ireland Central Bank Central Bank Commission Delegated Regulation European Commission Single Electronic Reporting Format

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Single Electronic Reporting Format &#x2013; Ireland Defers Application By One Year - Finance and Banking

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Single Electronic Reporting Format – Ireland Defers Application By One Year - Finance and Banking