As set out in Directive 2004/109/EC and Delegated Regulation (EU) 2019/815, with regard to the technical specifications of the European Single Electronic Format (ESEF), for the preparation of Annual Financial Reports:
- The individual Annual Financial Report is presented in eXtensible Hypertext Markup Language (XHTML).
- The consolidated Annual Financial Report is presented in XHTML. In addition, the primary financial statements are labelled using the eXtensible Business Reporting Language (XBRL) standard.
To make it easier to read, they are also presented in pdf format.
Alantra has elected to follow these requirements for the 2020 financial year, albeit they will take effect for accounting periods from 1 January 2021.