ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
05/01/2017 2016/1621 2016-1621 ESMA letter to EC on postponement of ESEF RTS Corporate Disclosure, European Single Electronic Format, Transparency Letter PDF
87.44 KB
28/02/2008 3L3 27/02/08 3L3 Chairs’ Joint Letter to EU Institutions submitting Draft Work Programmes CESR Archive Letter PDF
69.29 KB
09/04/2002 01-014d A European Regime of Investor Protection – The Harmonisation of Conduct of Business Rules CESR Archive CESR Document PDF
133.19 KB		 This set of Standards and Rules provides harmonised core conduct of business rules for retail investors in the following areas: Standards and Rules of general application, information to be provided to customers, the "know your customer" standards and the duty of care, customers agreements, dealing requirements (including the "best execution" standards) and individual discretionary portfolio management. The profesional and counterparty regime, including the categorisation of investors paper, requires further work by CESR.
08/07/2002 02-098b A European Regime of Investor Protection – The Professional and Counterparty Regimes CESR Archive CESR Document PDF
63.43 KB		 This paper completes the work conducted by CESR on the harmonization of conduct of business rules under the existing Article 11 of the Investment Services Directive. It complements the document (CESR/01-014d) adopted in April 2002 on the so called "retail regime", i.e. the regime applicable to investment services provided to non-professional customers. The paper builds on the proposal for the "Categorisation of investors for the purpose of conduct of business rules". The paper contains: I) core conduct of business rules which should apply to investment services between investment firms and professionals and II) core standards for "counterparty relationships".
06/05/2003 03-129 Additional Draft Feedback Statement on Level 2 Implementing measures for the proposed Prospectus Directive CESR Archive CESR Document PDF
131.89 KB		 On Monday 31st March 2003, the European Commission, considering that the European Parliament has not started the second reading on the prospectus proposal, has invited CESR to provide its technical advice on issues initially required for 31st March by July 31st 2003. CESR welcomes this extension and has decided to hold an additional open hearing that will take place at CESR
25/04/2003 03-067b Additional Public Hearing on possible implementing measures of the Prospectus Directive: Draft Feedback Statement CESR Archive CESR Document PDF
220.18 KB		 On Monday 31st March 2003, the European Commission, considering that the European Parliament has not started the second reading on the prospectus proposal, has invited CESR to provide its technical advice on issues initially required for 31st March by July 31st 2003. CESR welcomes this extension and has decided to hold an additional open hearing that will take place at CESR
03/07/2009 09-681 Call for evidence- Fact finding exercise of the use in the European Union of ratings issued by third countries CRAs CESR Archive CESR Document PDF
3.34 MB
02/09/2010 10-888 CESR comment letter concerning EFRAG’s draft response on the IASB’s Exposure Draft Measurement Uncertainty Analysis Disclosure for Fair Value Measurements CESR Archive Letter PDF
238.38 KB
17/09/2009 09-861 CESR comment letter on IASB’s Exposure Draft Financial Instruments: Classification and Measurement CESR Archive Letter PDF
170.62 KB
10/12/2010 10-1493 CESR Comment letter regarding EFRAG’s draft response on The annual improvements process: Proposals to amend the Due Process Handbook for the IASB CESR Archive Letter PDF
107.25 KB
10/12/2010 10-1468 CESR comment letter regarding EFRAG’s draft response on the IASB’s Exposure Draft Leases CESR Archive Letter PDF
253.41 KB
26/10/2010 10-1158 CESR comment letter regarding the IAASB consultation on the Exposure Draft on ISAE 3420, Assurance Reports on the Process to Compile Pro Forma Financial Information Included in a Prospectus CESR Archive, Audit Letter PDF
156.61 KB
10/12/2010 10-1518 CESR comment letter regarding the IASB’s Exposure Draft Leases CESR Archive Letter PDF
258.38 KB
22/12/2010 10-1623 CESR Comment letter to EFRAG regarding the Trustees' Strategy Review CESR Archive Letter PDF
249.87 KB
10/12/2008 08-957 CESR comment letter to EFRAG- Comments regarding IASB’s Exposure Draft on IFRS 7 Improving Disclosures about Financial Instruments CESR Archive Letter PDF
102.34 KB
10/12/2010 10-1353 CESR Comment letter to the IAASB regarding the Consultation on the proposed revisions to International Standard on Auditing (ISA) 315, Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment, and CESR Archive, Audit Letter PDF
140.38 KB
02/03/2010 10-299 CESR cover letter to the Commission on Pan-European Short Selling Disclosure Regime CESR Archive Letter PDF
97.95 KB
21/10/2004 04-434 CESR guidelines for supervisors regarding the transitional provisions of the amending UCITS Directives (2001/107/EC amd 2001/108/EC) CESR Archive CESR Document PDF
168.28 KB
04/03/2004 04-057 CESR Guidelines for the Consistent Implementation of the Proposed Commission's Regulation on Prospectus- Call for Evidence CESR Archive CESR Document PDF
84.83 KB		 Prospectus Directive and accompanying Regulation establishes a harmonised format for Prospectus in Europe and enables companies to use this Prospectus to list on all European markets without having to re-apply for approval from the local regulator and by so doing help companies avoid the inherent delays and costs that this may involve. As a result of this new legislation, consumers can also be assured of more consistent and standardised information which will enable them to compare more effectively the various share offers available from a wider number of European listed companies. This is likely to lead to a greater range of products available to consumers and will encourage European companies to list and offer on a number of exchanges or markets due to the strengthening and simplification of the regulatory regime.
03/10/2008 08-796 CESR input to the IASB Expert Advisory Panel consultation paper regarding “Measuring and disclosing the fair value of financial instruments in markets that are no longer active” CESR Archive Letter PDF
88.81 KB

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