Malta

ESEF Reporting Postponed by a Year

The Listing Authority has approved the postponement by one year of the requirement for issuers to prepare their annual financial reports in a single electronic reporting format. Issuers shall now have the option to prepare their financial statements in European Single Electronic Format (ESEF) as from financial years beginning on or after 1 January 2021.

Early application is permitted but where this option is availed of, Issuers will have to comply with all the relevant requirements of the Transparency Directive and the Listing Rules.

Access the circular through the following link: https://www.mfsa.mt/wp-content/uploads/2021/01/Postponement-of-the-ESEF-requirements-by-one-year.pdf