CNMV opens public consultation on the draft Circular on half-yearly financial reports to be submitted by listed companies
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The CNMV has put out for public consultation a draft Circular on half-yearly financial reports by listed issuers, which would repeal Circular 3/2018. It adapts the content to the removal of quarterly reporting and to IFRS 17 and 18, and simplifies XBRL statistical information with closed templates and fewer tagged data points.
Key points
- The half-yearly report will comprise XBRL statistical information and an electronic document with financial statements, management report and responsibility statement.
- Where possible, the same taxonomy as in annual reports (Spanish GAAP and IFRS) will be used.
- Publishes the new XBRL IFEI 2027 v1.0 taxonomy and test reports.
Who is affected
Issuers with securities admitted to regulated markets, including credit institutions and insurers.
Deadlines
Comments until 21 September 2026 (now closed).
Plain-language version
The CNMV, Spain's market watchdog, is proposing new rules for the reports listed companies publish every six months. They reflect the end of quarterly reports and new accounting standards, and simplify the data companies send. The comment period closed on 21 September 2026.
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Summary produced with artificial intelligence from the official publication. It may contain errors: always check the original document.
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