ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
10/03/2011 2011/11 Public statement of consultation practices Statement PDF
102.44 KB
10/03/2011 2011/MB/3 Decision of the Management Board- Internal language arrangements , Decision PDF
18.51 KB
10/03/2011 2011/MB/4 Decision of the Management Board- Professional secrecy , Decision PDF
34.68 KB
10/03/2011 ESMA41-140-155 Decision of the Management Board- Code of good administrative behaviour , Decision PDF
179.82 KB
23/03/2011 2011/36 Public statement- Framework for third country prospectuses under Article 20 of the Prospectus Directive , Statement PDF
317.51 KB
23/03/2011 2011/37 Public statement- ESMA statement on Israeli laws and regulations on prospectuses , Statement PDF
187.46 KB
31/05/2011 2011/MB/69 Decision of the Management Board- Access to documents , Decision PDF
201.73 KB
20/07/2011 2011/211 Public statement- Retrospective Adjustments to Financial Statements Following Rejection Notes Published by the IFRS Interpretations Committee , Statement PDF
29.57 KB
28/07/2011 2011/226 Public statement- ESMA Statement on disclosures related to sovereign debt to be included in IFRS financial statements , Statement PDF
36.9 KB
04/10/2011 2011/323 Final report- ESMA's technical advice on possible delegated acts concerning the Prospectus Directive as amended by the Directive 2010/73/EU , Technical Advice PDF
797.56 KB
25/11/2011 2011/397 Public statement on sovereign debt in IFRS financial statements , , , Statement PDF
189.46 KB
19/12/2011 2011/BS/229 Decision of the European Securities and Markets Authority establishing its Review Panel , , Decision PDF
35.86 KB
This decision establishes the Review Panel of ESMA and sets out its mandate.
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 , 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.
09/11/2012 2012/279 ESMA appoints new chairs to Standing Committees Statement PDF
87.88 KB
20/12/2012 2012/853 Treatment of Forbearance Practices in IFRS Financial Statements of Financial Institutions , Statement PDF
220.43 KB
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 , Technical Advice PDF
1.23 MB
19/02/2013 2013/84 Feedback statement on the consultation regarding the role of the proxy advisory industry , Statement PDF
559.31 KB
30/09/2013 ESMA/2013/1363 Statement by Steven Maijoor, Chair European Securities and Markets Authority, ECON Committee, European Parliament 30 September 2013 Statement PDF
113.71 KB
Annex to the Statement by Steven Maijoor, Chair of ESMA, to the ECON hearing, 30 September 2013 ESMA/2013/1350
30/09/2013 ESMA/2013/1350 Annex to the Statement by Steven Maijoor, Chair of ESMA, to the ECON hearing, 30 September 2013 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

11/11/2013 2013/1634 European common enforcement priorities for 2013 financial statements , 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.

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