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Items tagged with "Block tagging"

Guidance for block tagging in ESEF

This year European issuers filing with the European Single Electronic Format (ESEF) will be required, for the first time, to use block tagging to mark up the notes in their financial statements. This has implications, and presents certain challenges, for software providers, filers, and auditors alike.

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SEC adopts Insider Trading disclosure requirements

Last week the US Securities and Exchange Commission (SEC) adopted the final rule on Insider Trading Arrangements and Related Disclosures. The rule introduces new disclosure requirements regarding insider trading policies and procedures, as well as making amendments to disclosure requirements for director and executive compensation.

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FCA to take complexity into account with block tagging requirements

The UK’s Financial Conduct Authority (FCA) has issued updated guidance for filers preparing to navigate new block tagging requirements while reporting under the European Single Electronic Format (ESEF) mandate.

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