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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
25/03/2020 ESMA32-63-951 Accounting implications of the COVID-19 outbreak on the calculation of expected credit losses in accordance with IFRS 9 Corporate Disclosure, COVID-19 Statement PDF
135.91 KB
04/12/2019 ESMA71-99-1254 Acting Chair CCP Supervisory Committee Board of Supervisors, Corporate Information, Post Trading, Press Releases Statement PDF
82.87 KB
30/09/2013 ESMA/2013/1350 Annex to the Statement by Steven Maijoor, Chair of ESMA, to the ECON hearing, 30 September 2013 Corporate Information Statement PDF
338.74 KB

Statement by Steven Maijoor, Chair European Securities and Markets Authority, ECON Committee, European Parliament 30 September 2013 ESMA/2013/1363
08/10/2018 ESMA22-105-587 Annex to the Statement for ECON Hearing on 8 October 2018 Corporate Information Statement PDF
841.11 KB
01/07/2016 2016/1062 Announcement Alternative Performance Measures Guidelines in force Corporate Disclosure Statement PDF
119.56 KB
29/09/2014 2014/1187 Draft Regulatory Technical Standards on major shareholdings and an indicative list of financial instruments subject to notification requirements under the revised Transparency Directive Corporate Disclosure, Transparency Technical Standards PDF
810.07 KB		 The European Securities and Markets Authority (ESMA) has published its draft Regulatory Technical Standards (RTS) under the revised Transparency Directive relating to the notification of major shareholdings.
20/12/2013 2013/1970 Draft Regulatory Technical Standards on specific situations that require the publication of a supplement to the prospectus Prospectus, Corporate Disclosure Technical Standards PDF
713.74 KB		 The Final Report contains the draft Regulatory Technical Standard (RTS) on situations which require the publication of a supplement to the prospectus which ESMA is required to submit to the European Commission by 1 January 2014 in accordance with Article 16(3) of the Prospectus Directive. The Report furthermore includes a summary of the main responses received to ESMA’s Consultation Paper which was published in March 2013. The draft RTS sets out nine situations which are always considered to be significant in the context of securities issuance and where a supplement to the prospectus will always be required. Other situations would require a case-by-case assessment.
01/07/2015 2015/1014 Draft RTS on prospectus related issues under the Omnibus II Directive Corporate Disclosure Technical Standards PDF
949.89 KB
09/11/2012 2012/279 ESMA appoints new chairs to Standing Committees Corporate Information Statement PDF
87.88 KB
29/09/2017 ESMA71-99-602 ESMA appoints new chairs to Standing Committees Board of Supervisors, Corporate Disclosure, Corporate Finance, Corporate Information, Innovation and Products, Market Integrity, MiFID - Secondary Markets, Post Trading Statement PDF
143.69 KB
06/07/2017 ESMA71-99-522 ESMA appoints new member to its Management Board Corporate Information, Management Board Statement PDF
144.98 KB
11/06/2020 ESMA32-334-245 ESMA response to EC Consultation on NFRD Corporate Disclosure, Sustainable finance Statement PDF
429.86 KB
15/07/2020 ESMA71-99-1364 ESMA Statement on Assessment of German Financial Reporting Regime Corporate Disclosure, Guidelines and Technical standards, Press Releases, Supervisory convergence Statement PDF
88.5 KB
01/03/2012 2012/137 ESMA’s technical advice on possible delegated acts concerning the Prospectus Directive as amended by the Directive 2010/73/EU Prospectus, Corporate Disclosure Technical Advice PDF
1.32 MB		 ESMA publishes today the second part of its final advice (ESMA/2012/137) on possible delegated acts for the Prospectus Directive (PD).  The advice was submitted to the Commission on 29 February 2012.  In its advice, ESMA proposes how to use a prospectus in a retail cascade and provides input on how to review the provisions of the Prospectus Regulation concerning tax information, indices, auditor’s report on profit forecasts and estimates and audited historical financial information. Today’s advice follows a public consultation started on 13 December 2011. Overall, the technical advice aims to achieve a high level of investor protection and to increase across Europe the legal clarity and efficiency of the prospectus regime. Investment prospectuses as such are aimed to provide investors with easily accessible information on financial products so as to foster in-formed decision-making.
09/01/2013 2012/864 ESMA’s technical advice on possible delegated acts concerning the Prospectus Directive as amended by the Directive 2010/73/EU Prospectus, Corporate Disclosure Technical Advice PDF
1.23 MB
08/03/2018 ESMA71-99-955 EU Agencies Joint declaration on harassment Corporate Information Statement PDF
495.66 KB
11/11/2013 2013/1634 European common enforcement priorities for 2013 financial statements Corporate Disclosure, IFRS Supervisory Convergence Statement PDF
152.24 KB

The European Securities and Markets Authority (ESMA) has published its European Common Enforcement Priorities (Priorities) for 2013. These Priorities are to be used by European Economic Area (EEA) national authorities in their assessment of listed companies’ 2013 financial statements. ESMA has defined these Priorities in order to promote the consistent application of IFRS across the EEA. Listed companies and their auditors should take account of the areas set out in the Priorities when preparing and auditing the IFRS financial statements for the year ending 31 December 2013. The Priorities identified refer to the application of IFRS in relation to: • Impairment of non-financial assets; • Measurement and disclosure of post-employment benefit obligations; • Fair value measurement and disclosure; • Disclosures related to significant accounting policies, judgements and estimates; and • Measurement of financial instruments and disclosure of related risks.
28/10/2016 ESMA/2016/1528 European common enforcement priorities for 2016 financial statements Corporate Disclosure, Corporate Information, IFRS Supervisory Convergence Statement PDF
317.18 KB
26/10/2018 ESMA32-63-503 European common enforcement priorities for 2018 annual financial reports Corporate Disclosure, IFRS Supervisory Convergence Statement PDF
489.61 KB
22/10/2019 ESMA32-63-791 European common enforcement priorities for 2019 annual financial reports Corporate Disclosure, IAS Regulation Statement PDF
482.56 KB

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