EUROFILING. Annual Report ESEF

Eurofiling Foundation p.f. is a private foundation established on August 17^th 2017 in Belgium per notary act and registered with the Federal Public Service Economy with registration number 680.437.281 in the Crossroads Bank for Enterprises.

Eurofiling Foundation p.f. is managed by a Board of Directors who meets the following criteria:

Only natural persons are eligible

The person has an affinity and/or experience with the purpose of the Foundation

The person acts as natural person, irrespective of his/her affiliation

Eurofiling Foundation p.f. has an immaterial and intangible patrimonium and shall not bare costs nor gather any revenue, hence not a single position is remunerated, any effort is on a voluntary basis. See below the annual accounts 2019 (here transposed in ESEF from the original official filing): all the figures are zeroes.

Eurofiling Foundation p.f. will assume no responsibility for any damages incurred by attendances at events, which are organised by Eurofiling. The attendance is at no cost, voluntary, and will in no way hold the aforementioned responsible for any claim arising from your attendance thereat.

Eurofiling Foundation p.f. will assume no responsibility for any written statement on its website or materials produced, as all information is free to the public and has been compiled by its volunteers without remuneration and for gentle information only.

Bylaws, Article 3: purpose and activities

The Foundation aims to be a neutral and virtual meeting place for regulators, supervisors, entities, from both the public and private sectors, such as financial institutions, service providers, academic and private individuals. The activities focus around the following central theme: European Regulatory Reporting in the financial sector resulting from European and Member States regulation and fostering collaboration. The Foundation has no material resources and will not acquire them in the future. The patrimony is entirely intangible.

Board of Directors of the Eurofiling Foundation

During 2019, the Board nominated Paul Hulst as new Board Member, and accepted the resignation of Derek De Brandt as Board Member.

The Boards Members at December 31^st 2019 were: Luc Dufresne (President), Michal Piechocki (Director), Karla McKenna, Ignacio Boixo, Liv Watson and Paul Hulst.

Article 5: Appointment and revocation

The Foundation is managed by a Board of Directors, consisting of at least three directors. The directors must meet the following criteria:

Only natural persons are eligible

The person has an affinity and/or experience with the purpose of the Foundation

The directors are appointed by the Board of Directors or by co-opting by simple majority.

Article 7: competence

The Board of Directors shall have the power to accomplish all acts necessary to the achievement of the purpose of the Foundation. The members exercise their duties in "college".

Article 9: remuneration

The directors exercise their honorary function without any temporal advantage from the Foundation, as the Foundation has no physical property nor can it acquire such property at a later stage.

Eurofiling Foundation activities

Hall of Fame

The traditional Eurofiling Awards were given by the Board recognizing the merits of:

● Javier Mora for his Organisational and Technical support

● Peter Van den Hul for the DG FISMA FDS Project

● Paul Hulst for his Taxonomy Expert Leadership

Javier, Peter and Paul. ECB premises, 19 June 2019

Monthly call

The traditional monthly conference call to discuss European Supervisory and Regulatory taxonomies is held each last Wednesday of the month at 10h30 – 11h30 CET (Central European Time). The participation is open to all interested stakeholders, and the minutes are public at minutes.eurofiling.info website.

This periodical conference call is held uninterruptedly since 2005.

E-mail distribution list

With 400+ subscripts, the list is open to all messages related with the Eurofiling scope of interests, excluding commercial information. On 2019, the list circulated the messages numbered from 1887 until 1982

Eurofiling Conference 2019

The 26^th Eurofiling Conference was held in Frankfurt (Germany) the days 17, 18 and 19 of June, hosted in the premises of the European Central Bank. See agenda, presentations and details at 2019.eurofiling.info website.

The attendance was 209 delegates from 28 countries, representing 16 sectors.

Eurofiling Financial Statements 2019



[000000] Reporting entity

INDEX		(EN) English
[000000] Tags that must be applied if corresponding information is present in a report
Name of reporting entity or other means of identification		Eurofiling Foundation
LEI (Legal Entity Identifier) of reporting entity		254900OPPU84GM83MG36
URL (Uniform Resource Locator) of entity web site		eurofiling.foundation
Legal form of entity		Private Foundation, BE(026)
Country of incorporation	Belgium (BE)	Belgium
Principal place of business		Europe
Name of parent entity		Eurofiling Foundation
Name of ultimate parent of group		Eurofiling Foundation

Domicile of entity
Stationlei 81 bus 14 1800 Vilvoorde België

Address of entity's registered office
Eurofiling Foundation p.f. c/o Verenigde Acccountants BVBA Stationlei 81 bus 14 1800 Vilvoorde België

Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period
Eurofiling Foundation maintains its name without change.

Description of nature of entity's operations and principal activities
Eurofiling provides a collaborative environment, being since 2005 an open meeting place for Regulators, Supervisors, Entities from both the public and private sector, such as financial institutions, providers, academic and private individuals around the following central theme: European and National Regulatory Reporting and the financial ecosystem; improving collaboration and awareness to leverage interoperability; together.



[110000] General information about financial statements

INDEX

		Beginning	End	Description
Period covered by financial statements	Current Year	2019-01-01	2019-12-31	Year 2019, from January 1st to December 31st
	Previous Year	2018-01-01	2018-12-31
Description of presentation currency			Euro (EUR)	Euros
Level of rounding used in financial statements			Units (x1)	Euros with cents

Description of nature of financial statements
Eurofiling Foundation p.f. has an immaterial and intangible patrimonium and shall not bare costs nor gather any revenue, hence not a single position is remunerated, any effort is on a voluntary basis. See in these annual accounts; all the figures are zeroes.

Disclosure of general information about financial statements
These financial statements are a transpositon from the official Tax Declaration in Belgium, to be used as iXBRL technical example for ESEF filing. As all the figures are zeroes, that simplifies the technical exercises. The accountancy accuracy of extended elements is limited, as the objective of the excercise is serve a iXBRL demostrator, not an IFRS demostrator



[210000] Statement of financial position, current/non-current




INDEX		EUR
	Notes	Current Year 2019	Previous Year 2018
ASSETS
Non-current assets
Property, plant and equipment		0.00	0.00
Investment property		0.00	0.00
Goodwill		0.00	0.00
Intangible assets other than goodwill		0.00	0.00
Total non-current assets		0.00	0.00
Current assets
Current inventories		0.00	0.00
Trade and other current receivables		0.00	0.00
Current tax assets, current		0.00	0.00
Other current financial assets		0.00	0.00
Other current non-financial assets		0.00	0.00
Cash and cash equivalents		0.00	0.00
Total current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners		0.00	0.00
Total current assets		0.00	0.00
TOTAL ASSETS		0.00	0.00
EQUITY AND LIABILITIES
EQUITY
Issued capital		0.00	0.00
TOTAL EQUITY		0.00	0.00
LIABILITIES
Non-current liabilities
Non-current provisions
Non-current provisions for employee benefits		0.00	0.00
Other non-current provisions		0.00	0.00
Total non-current provisions		0.00	0.00
Trade and other non-current payables		0.00	0.00
Deferred tax liabilities		0.00	0.00
Current tax liabilities, non-current		0.00	0.00
Total non-current liabilities		0.00	0.00
Current liabilities
Current provisions
Total current provisions		0.00	0.00
Current tax liabilities, current		0.00	0.00
Total current liabilities other than liabilities included in disposal groups classified as held for sale		0.00	0.00
Total current liabilities		0.00	0.00
TOTAL LIABILITIES		0.00	0.00
TOTAL EQUITY AND LIABILITIES		0.00	0.00



[310000] Statement of comprehensive income, profit or loss, by function of expense




INDEX		EUR
	Notes	Current Year 2019	Previous Year 2018
PROFIT (LOSS)
Revenue		0.00	0.00
Cost of sales		0.00	0.00
Gross profit		0.00	0.00
Other income	1	0.00	0.00
Taxable Immovable Property Income	2	0.00	0.00
Taxable Immovable Property Income Belgium	2	0.00	0.00
Indexed Cadastral Income Belgium	2	0.00	0.00
Net Rent Rental Benefits Belgium	2	0.00	0.00
Gross Rent Rental Benefits Belgium	2	0.00	0.00
Deductible Costs Rent Rental Benefits Belgium	2	0.00	0.00
Net Taxable Immovable Property Income Foreign	2	0.00	0.00
Taxable Immovable Property Income Foreign	2	0.00	0.00
Gross Rental Value Rental Benefits Foreign	2	0.00	0.00
Deductible Costs Rental Value Rental Benefits Foreign	2	0.00	0.00
Taxable Immovable Property Income Foreign Exemption Tax Treaty	2	0.00	0.00
Distribution costs		0.00	0.00
Administrative expenses		0.00	0.00
Profit (loss) from operating activities		0.00	0.00
Profit (loss) before tax		0.00	0.00
Tax income (expense)		0.00	0.00
Profit (loss)		0.00	0.00
Earnings per share [text block]		Eurofiling Foundation has no shares	Eurofiling Foundation has no shares



[410000] Statement of comprehensive income, OCI components presented net of tax




INDEX		EUR
	Notes	Current Year 2019	Previous Year 2018
PROFIT (LOSS)		0.00	0.00
Other comprehensive income
Components of other comprehensive income that will not be reclassified to profit or loss, net of tax
Total other comprehensive income that will not be reclassified to profit or loss, net of tax		0.00	0.00
Components of other comprehensive income that will be reclassified to profit or loss, net of tax
Exchange differences on translation
Other comprehensive income, net of tax, exchange differences on translation		0.00	0.00
Available-for-sale financial assets
Other comprehensive income, net of tax, available-for-sale financial assets		0.00	0.00
Cash flow hedges
Other comprehensive income, net of tax, cash flow hedges		0.00	0.00
Hedges of net investment in foreign operations
Other comprehensive income, net of tax, hedges of net investments in foreign operations		0.00	0.00
Change in value of time value of options
Other comprehensive income, net of tax, change in value of time value of options		0.00	0.00
Change in value of forward elements of forward contracts
Other comprehensive income, net of tax, change in value of forward elements of forward contracts		0.00	0.00
Change in value of foreign currency basis spreads
Other comprehensive income, net of tax, change in value of foreign currency basis spreads		0.00	0.00
Financial assets measured at fair value through other comprehensive income
Other comprehensive income, net of tax, financial assets measured at fair value through other comprehensive income		0.00	0.00
Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss [abstract]
Other comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss		0.00	0.00
Finance income (expenses) from reinsurance contracts held excluded from profit or loss [abstract]
Other comprehensive income, net of tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss		0.00	0.00
Total other comprehensive income that will be reclassified to profit or loss, net of tax		0.00	0.00
Total other comprehensive income		0.00	0.00
Total comprehensive income		0.00	0.00



[510000] Statement of cash flows, direct method




INDEX		EUR
	Notes	Current Year 2019	Previous Year 2018
CASH FLOWS FROM (USED IN) OPERATING ACTIVITIES
Net cash flows from (used in) operations		0.00	0.00
Net cash flows from (used in) operating activities		0.00	0.00
CASH FLOWS FROM (USED IN) INVESTING ACTIVITIES
Net cash flows from (used in) investing activities		0.00	0.00
CASH FLOWS FROM (USED IN) FINANCING ACTIVITIES
Net cash flows from (used in) financing activities		0.00	0.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes		0.00	0.00
Net increase (decrease) in cash and cash equivalents		0.00	0.00
Cash and cash equivalents at beginning of period		0.00	0.00
Cash and cash equivalents at end of period		0.00	0.00

Explanatory notes on the Eurofiling Financial Statements 2019

1 - Other income (anchor)

This element of the Financial Statement of comprehensive income, profit or loss, by function of expense [310000] is the anchor selected as example. The extensions are elements of income, according to the tax declaration in Belgium

2 - Extended element

This element is an example of extension. The element is part of the tax declaration in Belgium, extracted from the original tax form layout, and used here only as an example of extensibility, excluding any potential accountancy issues. See full details in the XBRL instance document published in the eurofiling.foundation/activities website.