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VSME Digital Template and VSME XBRL Taxonomy: Explanatory Note.

The VSME Digital Template and XBRL Taxonomy are included in the “VSME Support Guides”, as requested by preparers and users during the public consultation of the Draft Standard, which took place in May 2024. In April 2025, the EFRAG Secretariat consulted SME Forum members on the Digital Template and XBRL taxonomy prior to publication, so the purpose of this document is to provide documentation on the Digital Template and taxonomy.