ESMA LIBRARY
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| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 20/01/2011 | 2011/16 | Letter to the SEC- Rulemakings on Registration of non-resident Swap Data Repositories | MiFID - Secondary Markets | Letter | PDF 30.66 KB |
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| 20/01/2011 | 2011/4 | Letter to the CFTC- Rulemakings on Registration of foreign Swap Data Repositories and Foreign Boards of Trade | MiFID - Secondary Markets | Letter | PDF 34.38 KB |
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| 05/11/2013 | 2013/1552 | ESMA Comment Letter to the IASB on the Exposure Draft Insurance Contracts | IAS Regulation | Letter | PDF 167.33 KB |
The European Securities and Markets Authority (ESMA) comments on the IASB’s due process with regards to the Exposure Draft (ED) Insurance Contracts with the aim of improving the transparency and decision-usefulness of financial statements and the enforceability of IFRS. |
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| 05/11/2013 | 2013/1554 | ESMA Comment Letter to IFRS Interpretations Committee on application of IAS 34 | IAS Regulation | Letter | PDF 112 KB |
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| 05/11/2013 | 2013/1555 | ESMA Comment Letter to the IFRS Interpretations Committee on application of IAS 1 | IAS Regulation | Letter | PDF 224.94 KB |
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| 28/01/2014 | 2013/1941 | Letter to Jonathan Faull (EC) regarding draft technical standards | MiFID - Investor Protection, MiFID - Secondary Markets | Letter | PDF 44.25 KB |
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| 19/12/2014 | 2014/1569 | Technical Advice to the Commission on MiFID II and MiFIR | MiFID - Investor Protection, MiFID - Secondary Markets | Technical Advice | PDF 2.8 MB |
Reasons for publication The European Securities and Markets Authority (ESMA) received a formal request (mandate) from the European Commission (Commission) on 23 April 2014 to provide technical advice to assist the Commission on the possible content of the delegated acts required by several provisions of Markets in Financial Instruments Directive (MiFID II) and the Markets in Financial Instruments Regulation (MiFIR). The mandate focuses on technical issues which follow from MiFID II and MiFIR and is available on the European Commission website (here). ESMA was required to provide technical advice by no later than six months after the entry into force of MiFID II and MiFIR (2 July 2014). Contents This final report follows the same structure as the Consultation Paper (CP) published by ESMA on 22 May 2014 which is: (1) Introduction, (2) Investor protection, (3) Transparency, (4) Data publication, (5) Micro-structural issues, (6) Requirements applying on and to trading venues, (7) Commodity derivatives and (8) Portfolio compression. This paper also contains summaries of responses to the CP received by ESMA. The rationale of those items covered already in the CP for which no relevant changes have been introduced, is not developed again in this Final Report. ESMA recommends, therefore, to read this report together with the CP published on 22 May 2014 to have a complete vision of the rationale for ESMA’s technical advice. Next steps Delegated acts should be adopted by the Commission so that they enter into application by 30 months following the entry into force of the Directive and Regulation, taking into account the right of the European Parliament and Council to object to a delegated act within 3 months (which can be extended by a further 3 months). | |||
| 05/10/2015 | 2015/1498 | Letter to European Commission re RTS on indirect clearing under EMIR and under MiFIR | MiFID - Secondary Markets, Post Trading | Letter | PDF 92.96 KB |
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| 08/10/2015 | 2015/1516 | ESMA CL to the IASB ED Amedments to IAS 19 and IFRIC 14 | IAS Regulation | Letter | PDF 250.89 KB |
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| 08/10/2015 | 2015/1517 | ESMA CL to EFRAG re IASB ED Amedments to IAS 19 and IFRIC 14 | IAS Regulation | Letter | PDF 251.7 KB |
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| 08/10/2015 | 2015/1518 | ESMA CL to the IASB ED Clarifications to IFRS 15 | IAS Regulation | Letter | PDF 270.22 KB |
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| 08/10/2015 | 2015/1519 | ESMA CL to EFRAG re IASB ED Clarifications to IFRS 15 | IAS Regulation | Letter | PDF 269.51 KB |
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| 08/10/2015 | 2015/1520 | ESMA CL to the IASB ED Effective date of amedments to IFRS 10 and IAS 28 | IAS Regulation | Letter | PDF 148.01 KB |
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| 08/10/2015 | 2015/1521 | ESMA CL to EFRAG re IASB ED Effective date of amedments to IFR... | IAS Regulation | Letter | PDF 149.02 KB |
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| 18/11/2015 | 2015/1733 | ESMA CL- ED Conceptual Framework and Update of References | Corporate Disclosure, IAS Regulation | Letter | PDF 402.66 KB |
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| 18/11/2015 | 2015/1734 | ESMA CL EFRAG Conceptual Framework | Corporate Disclosure, IAS Regulation | Letter | PDF 472.48 KB |
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| 20/11/2015 | 2015-1738 | ESMA letter to IFRSF- Trustees' review of the structure and effectiveness of the IFRSF | IAS Regulation | Letter | PDF 281.58 KB |
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| 20/11/2015 | 2015/1739 | ESMA letter to EFRAG- Trustees' review of the structure and effectiveness of the IFRSF | Corporate Disclosure, IAS Regulation | Letter | PDF 192.32 KB |
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| 20/11/2015 | 2015/1749 | Comment Letter to EFRAG’s draft letter on endorsement advice on adoption of IFRS 9 | IAS Regulation | Letter | PDF 75.85 KB |
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| 02/12/2015 | 2015/1740 | ESMA CL to the IASB Agenda consultation | IAS Regulation | Letter | PDF 798.64 KB |