ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
30/11/2021 EC letter Q&Ss correction Letter from the EU Commission to ESA JC- Q&As correction , Letter PDF
92.43 KB
30/11/2021 SFDR EC Q&A CORRECTION EC Q&A on sustainability-related disclosures- correction , Q&A PDF
87.19 KB
29/11/2021 FISMA 25/11/2021 Letter from the EU Commission to EP and Council- SFDR RTS , Letter PDF
197.19 KB
27/10/2021 ESMA32-67-791 Letter to IFRS IC on classification of SPAC shares as equity or liability (IAS 32) , , , Letter PDF
223.92 KB
23/09/2021 ESMA32-61-468 Third Agenda Consultation letter to EFRAG , , Letter PDF
355.42 KB
23/09/2021 ESMA32-61-457 Third Agenda Consultation letter to the IASB , , Letter PDF
355.57 KB
06/08/2021 ESMA70-145-111 Q&A on the Market Abuse Regulation , Q&A PDF
475.69 KB

The purpose of this document is to promote common supervisory approaches and practices in the application of MAR and its implementing measures. It does this by providing responses to questions posed by the general public and competent authorities in relation to the practical application of the MAR framework

The content of this document is aimed at competent authorities to ensure that in their supervisory activities and their actions are converging along the lines of the responses adopted by ESMA and at helping issuers, investors and other market participants by providing clarity on the content of the market abuse rules, rather than creating an extra layer of requirements.

27/07/2021 ESMA31-62-1258 Q&As on the Prospectus Regulation Q&A PDF
814.87 KB
26/07/2021 EC letter Q&Ss Letter from the EU Commission to ESA JC- Q&As , Letter PDF
199.38 KB
26/07/2021 SFDR EC Q&A EC Q&A on sustainability-related disclosures , Q&A PDF
601.99 KB
23/07/2021 FISMA 08/07/2021 Letter from the EU Commission to EP and Council- SFDR , Letter PDF
288.48 KB
23/07/2021 ESMA32-334-419 Response to IFRS Foundation- Changes to the Constitution for a future ISSB , Letter PDF
159.18 KB
30/03/2021 ESMA32-67-771 Letter to the IASB on RFI IFRS10-11-12 , , Letter PDF
137.16 KB
03/03/2021 ESMA32-51-818 Letter to the EC on next steps following Wirecard , , , Letter PDF
277.21 KB
29/01/2021 ESMA30-379-423 ESMA letter to EC on ESG ratings Letter PDF
82.4 KB
14/01/2021 JC 2021 02 Letter to EU Commission on priority issues relating to SFDR application , Letter PDF
210.03 KB
18/12/2020 ESMA32-61-445 ESMA32-61-445 ESMA's CL to EFRAG on IASB DP Goodwill and Impairment , Letter PDF
227.89 KB
18/12/2020 ESMA32-61-413 ESMA32-61-413 ESMA's CL to IASB DP Goodwill and Impairment , Letter PDF
226.02 KB
09/11/2020 ESMA31-67-127 Question and answers on Transparency Directive (TD) , , , , Q&A PDF
352.79 KB
03/11/2020 ESMA71-99-1423 QA Fast Track Peer Review- Wirecard , , Q&A PDF
248.14 KB

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