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welcome to this third video tutorial on the European singer electronic format or ESEF. This tutorial aims to provide answers in a clear and easily accessible ways to questions which asthma and national competent authorities have frequently been asked about the ESEF regulation and it builds on to further video tutorials which has amassed published and which are available in asthmaamp;#39;s website and YouTube channel letamp;#39;s get started to whom and when will European single electronic format the Esav regulation apply the SF regulation will apply to all issuers with security that mislead to trading on regulated markets under the obligation to make public annual financial reports in ance with article 4.1 of the transparency directive the as a freak relation will apply to annual financial reports containing financial statements for financial years beginning on or after 1st of January 2020 it is relevant to highlight that the deadline for publication of annual financial reports set o
