Digital financial statements: Frequently asked questions
- 1. We are obliged to submit digital financial statements, but we have already filed financial statements in PDF format with the Finnish Trade Register. What should we do?
- 2. What must digital financial statements include?
- 3. Must digital financial statements include signatures?
- 4. How is information on the decision of the general meeting and the distribution of profits added to the ESEF financial statements?
- 5. Can we submit ESEF material in English?
- 6. How should ESEF material be named?
1. Q: We are obliged to submit digital financial statements, but we have already filed financial statements in PDF format with the Finnish Trade Register. What should we do?
Read further instructions on how to revise or complete digital financial statements.
2. Q: What must digital financial statements include?
The same content requirements apply to digital financial statements as to financial statements submitted in any other way. See the list of necessary information and documents.
3. Q: Must digital financial statements include signatures?
It is not mandatory to include signatures in digital financial statements. Further information on signing digital financial statements.
4. Q: How is information on the decision of the general meeting and the distribution of profits added to the ESEF financial statements?
Separate documents attached to the financial statements must be included in XHTML format in the ZIP file of the ESEF financial statement material. Read more about attaching documents to the ESEF material.
5. Q: Can we submit ESEF material in English?
Under Finnish law, financial statements must be drawn up in Finnish or Swedish. The financial statements can also include a translation into English.
6. Q: How should ESEF material be named?
The PRH recommends following the instructions in the ESMA’s ESEF Reporting Manual on how to name ESEF material. Read more about naming ESEF material.