Statement

Consultation Paper on the Regulatory Technical Standards (RTS) on the European Single Electronic Format (ESEF) revising the marking up rules for the Notes to the IFRS consolidated financial statements

Consultation Paper on the Regulatory Technical Standards (RTS) on the European Single Electronic Format (ESEF) defining marking up rules for sustainability reporting and revising the marking up rules for the Notes to the IFRS consolidated financial statements and, on the amendments to the RTS on the European Electronic Access Point (EEAP).

The statement given by Finance Finland, which commented only on the points concerning ESEF revising the marking up rules for the notes to the IFRS consolidated financial statements (questions 15-22).

FINANCE FINLAND

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Financial and Prudential Regulation

Teija Rehn

Head of Financial Accounting Regulation