Bank of Lithuania

Issuers shall prepare their entire annual financial reports for the financial years beginning on or after 1 January 2020 in XHTML format. Companies, the securities of which are admitted to trading on a regulated market and which are obliged to prepare their consolidated financial statements, in accordance with the International Accounting Standards, shall prepare their annual financial reports in XHMTL and use the Inline XBRL specifications set out in Annex III of Regulation 2018/815;

The Bank of Lithuania provides in this section legislation published and the newest information, with the hyperlinks marked in green:

COMMISSION DELEGATED REGULATION (EU) 2022/2553 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format

Regulations (2019/815), supplementing Directive 2004/109/EC of the European Parliament and of the Council, with regard to regulatory technical standards on the specification of a single electronic reporting format.

European Commission Interpretative Communication on the preparation, audit and publication of the financial statements

CEAOB guidelines on the auditors’ involvement on financial statements in European Single Electronic Format (ESEF)

Relevant links on the ESMA website about ESEF:

More info:

Last update: 03-04-2023