The Ljubljana Stock Exchange, d. d., Ljubljana (hereinafter: the Exchange), in cooperation with the Securities Market Agency (hereinafter: the Agency), informs issuers on the regulated market that the latest amendment to the ESEF RTS 2025 — which is expected to update the ESEF taxonomy (hereinafter: the 2025 ESEF Taxonomy) — has still not been published and therefore has not yet entered into force.

In accordance with ESMA’s announcement, issuers could choose to use either the 2024 ESEF Taxonomy or the 2025 ESEF Taxonomy for their 2025 annual reports, provided that the latter is adopted in due time by the European Commission and published in the Official Journal of the EU. The Agency has also informed issuers of this in its circular.

Given that the 2025 ESEF Taxonomy has not yet entered into force, the Agency and the Exchange recommend that issuers use the currently applicable 2024 ESEF Taxonomy for their 2025 annual reports, even in the event that the ESEF RTS 2025 is published in the Official Journal of the EU and enters into force in the coming months, or by the end of April 2026, when the deadline for the publication of annual reports for the 2025 financial year expires. In this regard, we also inform you that the submission of annual reports for the 2025 financial year to the SEO and INFO HRAMBA systems will follow the same procedure as for the submission of annual reports for the 2024 financial year, that is, in accordance with the ESEF validation rules implemented by the Exchange as part of the 2025 upgrade.