ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
28/02/2017 ESMA70-872942901-21 Final report on draft RTS on package orders for which there is a liquid market Report PDF
712.46 KB
03/06/2019 ESMA70-156-835 Supervisory Briefing PreTradeTransparency Non-Equity Instruments , Report PDF
148.65 KB
24/02/2021 ESMA70-156-3926 Annual Report 2020 Non-equity Waivers and Deferrals Annual Report PDF
2.44 MB
09/10/2020 ESMA70-156-3300 MiFID II/MiFIR Annual Report under Commission Delegated Regulation (EU) 2017/583 (RTS 2) Annual Report PDF
477.23 KB
02/02/2021 ESMA70-156-2401 Annual Report 2020- Equity Waivers and Deferrals Report PDF
1.09 MB
01/04/2020 ESMA70-156-2287 Technical Advice to the European Commission on weekly position reports under MiFID II , Technical Advice PDF
231.84 KB
29/09/2017 ESMA70-156-227 Final report on draft RTS on the trading obligation for derivatives under MiFIR Report PDF
609.23 KB
05/12/2019 ESMA70-156-1606 MiFID II/MiFIR Review Report No. 1 Report PDF
1004.81 KB
09/10/2019 ESMA70-156-1010 On the application of waivers and deferrals Annual Report PDF
7.3 MB
11/01/2017 ESMA42-1643088512-2962 ESMA42-1643088512-2962 Follow-up Report to the Peer Review on Best Execution , , Report PDF
774.17 KB
03/11/2020 ESMA42-111-5349 Fast Track Peer Review Report- Wirecard , , Report PDF
1.33 MB
15/07/2020 ESMA42-111-4128 PEER REVIEW ON GUIDELINES ON ENFORCEMENT OF FINANCIAL INFORMATION- Country report DE , , Report PDF
285.02 KB
30/03/2021 ESMA32-67-716 Report on IFRS 10-11-12 , , Report PDF
480.12 KB
12/07/2017 ESMA32-67-284 Review of Fair Value Measurement in the IFRS financial statements , Report PDF
1.58 MB
02/04/2020 ESMA32-63-846 Enforcement and regulatory activities of European enforcers in 2019 Report PDF
1.11 MB
27/03/2019 ESMA32-63-672 Enforcement and Regulatory Activities of European Accounting Enforcers in 2018 , Report PDF
1.29 MB
03/04/2018 ESMA32-63-424 Enforcement and Regulatory Activities of Accounting Enforcers in 2017 , Report PDF
955.19 KB
06/04/2021 ESMA32-63-1101 Enforcers 2020 activity report Report PDF
876.29 KB
17/07/2018 ESMA32-51-522 ESMA response to the European Commission consultation on the Fitness Check on the EU Framework for public reporting by companies , Report PDF
625.18 KB
10/04/2017 ESMA32-51-382 Enforcement and Regulatory Activities of Accounting Enforcers in 2016 Report PDF
657.13 KB

The report provides an overview of the activities of the European Securities and Markets Authority (ESMA) and the accounting enforcers in the European Economic Area (EEA), hereafter ‘European enforcers’, when examining compliance of financial information provided by issuers with IFRS in 2016. It also provides an overview of the main activities performed at European level, quantitative information on enforcement activities in Europe as well as ESMA’s contribution to the development of the single rulebook in the area of financial reporting. In addition, it also outlines ESMA’s activities for 2017 in the area of corporate reporting following its Supervisory Convergence Work Programme.

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