ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
29/03/2019 ESMA31-62-1207 Final Report on technical advice under prospectus exemption Corporate Disclosure, Corporate Finance Final Report PDF
862.94 KB
27/03/2019 ESMA71-99-1128 EU enforcers focus on new IFRS standards and non-financial information Corporate Disclosure, IFRS Supervisory Convergence, Press Releases Press Release PDF
137.55 KB
27/03/2019 ESMA32-63-672 Enforcement and Regulatory Activities of European Accounting Enforcers in 2018 Corporate Disclosure, IFRS Supervisory Convergence Report PDF
1.29 MB
26/03/2019 ESMA32-334-109 Letter to EC- Revision of the European Commission’s Non-Binding Guidelines on Non-Financial Reporting Corporate Disclosure Letter PDF
420.13 KB
22/03/2019 ESMA41-140-79 Technical standards Corporate Information, Guidelines and Technical standards Reference XLSX
108.2 KB
22/03/2019 ESMA 32-67-142 Compliance table on ESMA Guidelines on the enforcement of financial information Corporate Disclosure, IFRS Supervisory Convergence Compliance table PDF
204.73 KB
21/03/2019 ESMA32-60-440 ESMA ESEF Taxonomy 2017 European Single Electronic Format Reference ZIP
10.62 MB

ESEF Taxonomy 2017- entry points
21/03/2019 ESMA32-60-417 ESEF XBRL Taxonomy Documentation European Single Electronic Format Reference PDF
508.27 KB
21/03/2019 ESMA32-60-44 ESEF Validation rules European Single Electronic Format Reference XLSX
179.34 KB
21/03/2019 ESMA32-60-439 ESEF Taxonomy architecture European Single Electronic Format Reference PDF
180.54 KB
19/02/2019 ESMA20-92-117 ESMA Staff Stakeholder contacts in the Fourth Quarter 2018 Corporate Information Reference PDF
304.97 KB
18/02/2019 ESMA40-134-347 Conflict of interests and ethics policy- ESMA staff Careers, Corporate Information Reference PDF
6.95 MB
08/02/2019 esma31-62-1193 List of prospectus thresholds Corporate Disclosure, Corporate Finance, Prospectus Reference PDF
219.05 KB
31/01/2019 ESMA31-67-127 Question and answers on Transparency Directive (TD) Brexit, Corporate Disclosure, Corporate Finance, Supervisory convergence, Transparency Q&A PDF
354.2 KB
31/01/2019 ESMA31-62-780 Q&A on Prospectus Related Topics Brexit, Corporate Disclosure, Corporate Finance, Corporate Governance, Corporate Information, Prospectus, Supervisory convergence Q&A PDF
950.25 KB
23/01/2019 ESMA42-646012687-331 ESMA Guidelines Corporate Information, Guidelines and Technical standards Reference PDF
760.22 KB
09/01/2019 ESMA32-65-97 Call for expressions of interest: Consultative Working Group for ESMA’s Corporate Reporting Standing Committee Corporate Disclosure Reference PDF
425.69 KB
09/01/2019 ESMA32-65-97 Application form: Consultative Working Group for ESMA’s Corporate Reporting Standing Committee Corporate Disclosure Reference DOCX
38.2 KB
08/01/2019 ESMA31-65-682 Information on shareholder cooperation and acting in concert under the Takeover Bids Directive Corporate Disclosure, Corporate Governance Statement PDF
544.69 KB

The European Securities and Markets Authority (ESMA) has published an update to its statement on practices governed by the Takeover Bid Directive (TBD), focused on shareholder cooperation issues relating to acting in concert and the appointment of board members. The update concerns a change to the Croatian creep-in threshold and secondary threshold in Appendix B. The statement contains a White List of activities that shareholders can cooperate on without the presumption of acting in concert. It also contains information on how shareholders may cooperate in order to secure board member appointments by setting out factors that national authorities may take into account when considering whether shareholders are acting in concert.The statement is in response to a request by the European Commission for clarity on these issues, following its 2012 report on the application of the TBD. It is based on information collected about the TBD’s application and common practices across the European Economic Area (EEA). The statement was prepared by the Takeover Bids Network, a permanent working group, under ESMA’s auspices, that promotes the exchange of information on practices and application of the TBD across EEA.
22/11/2018 ESMA32-63-566 Letter to IFRS IC on IAS 19 Corporate Disclosure, IAS Regulation Letter PDF
130.07 KB

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