ESMA published an example of the annual financial report that has been prepared in the new European Single Electronic Format (ESEF). The format is in line with the requirements in the ESEF regulation and the guidance provided in the ESEF reporting manual dated July 2019. This example report was prepared by GLEIF in cooperation with ESMA. The example report aims to provide issuers with the example of an annual report in the ESEF format for their submissions to the national Officially Appointed Mechanisms. ESMA published this report solely to provide an example to the public on how the existing requirements and guidance on the ESEF may be applied.
Keywords: Europe, EU, Banking, Securities, Insurance, ESEF, ESEF Regulation, Annual Report, GLEIF, ESMA
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The U.S. regulators recently released baseline and severely adverse scenarios, along with other details, for stress testing the banks in 2024. The relevant U.S. banking regulators are the Federal Reserve Bank (FED), the Federal Deposit Insurance Corporation (FDIC), and the Office of the Comptroller of the Currency (OCC).
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