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Entwurf eines Gesetzes zur weiteren Umsetzung der Transparenzrichtlinie-Änderungsrichtlinie im Hinblick auf ein einheitliches elektronisches Format für Jahresfinanzberichte

Mit Wirkung zum 1. Januar 2020 müssen bestimmte Kapitalmarktunternehmen ihre Jahresfinanzberichte in einem einheitlichen europäischen elektronischen Format (European Single Electronic Format, kurz „ESEF“) erstellen.

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