ESMA LIBRARY
REFINE YOUR SEARCH
Sections
- (-) Remove Corporate Disclosure filter Corporate Disclosure
- (-) Remove Innovation and Products filter Innovation and Products
- (-) Remove Corporate Information filter Corporate Information
- (-) Remove IAS Regulation filter IAS Regulation
- CESR Archive (279) Apply CESR Archive filter
- Securities and Markets Stakeholder Group (89) Apply Securities and Markets Stakeholder Group filter
- Post Trading (52) Apply Post Trading filter
- Joint Committee (35) Apply Joint Committee filter
- Risk Analysis & Economics - Markets Infrastructure Investors (32) Apply Risk Analysis & Economics - Markets Infrastructure Investors filter
- MiFID - Investor Protection (23) Apply MiFID - Investor Protection filter
- Fund Management (22) Apply Fund Management filter
- Supervisory convergence (22) Apply Supervisory convergence filter
- Credit Rating Agencies (20) Apply Credit Rating Agencies filter
- MiFID - Secondary Markets (19) Apply MiFID - Secondary Markets filter
- CCP Directorate (18) Apply CCP Directorate filter
- Market Abuse (16) Apply Market Abuse filter
- Prospectus (15) Apply Prospectus filter
- IFRS Supervisory Convergence (14) Apply IFRS Supervisory Convergence filter
- Guidelines and Technical standards (11) Apply Guidelines and Technical standards filter
- Market data (10) Apply Market data filter
- Sustainable finance (8) Apply Sustainable finance filter
- Benchmarks (7) Apply Benchmarks filter
- Market Integrity (7) Apply Market Integrity filter
- Securities Financing Transactions (6) Apply Securities Financing Transactions filter
- Trading (6) Apply Trading filter
- European Single Electronic Format (5) Apply European Single Electronic Format filter
- Short Selling (5) Apply Short Selling filter
- Securitisation (4) Apply Securitisation filter
- Trade Repositories (4) Apply Trade Repositories filter
- Corporate Finance (2) Apply Corporate Finance filter
- COVID-19 (2) Apply COVID-19 filter
- Press Releases (2) Apply Press Releases filter
- Audit (1) Apply Audit filter
- Board of Supervisors (1) Apply Board of Supervisors filter
- Corporate Governance (1) Apply Corporate Governance filter
- Crowdfunding (1) Apply Crowdfunding filter
- Transparency (1) Apply Transparency filter
Type of document
- (-) Remove Final Report filter Final Report
- (-) Remove SMSG Advice filter SMSG Advice
- Letter (238) Apply Letter filter
- Reference (157) Apply Reference filter
- Annual Report (78) Apply Annual Report filter
- Press Release (64) Apply Press Release filter
- Statement (57) Apply Statement filter
- Report (37) Apply Report filter
- Speech (34) Apply Speech filter
- Consultation Paper (19) Apply Consultation Paper filter
- Opinion (9) Apply Opinion filter
- Decision (6) Apply Decision filter
- Guidelines & Recommendations (5) Apply Guidelines & Recommendations filter
- Q&A (5) Apply Q&A filter
- Technical Advice (5) Apply Technical Advice filter
- CESR Document (3) Apply CESR Document filter
- Compliance table (3) Apply Compliance table filter
- Technical Standards (3) Apply Technical Standards filter
- Investor Warning (2) Apply Investor Warning filter
- Summary of Conclusions (1) Apply Summary of Conclusions filter
Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
---|---|---|---|---|---|---|---|---|---|
16/08/2012 | 2012/525 | Summary of responses on considerations of materiality in financial reporting | Corporate Disclosure, IFRS Supervisory Convergence | Final Report | PDF 383.4 KB |
||||
05/10/2020 | ESMA22-106-2819 | SMSG advice on 2021 Annual Work Programme | Corporate Information, Securities and Markets Stakeholder Group | SMSG Advice | PDF 117.42 KB |
||||
16/06/2014 | 2014/643 | Review on the application of accounting requirements for business combinations in IFRS financial statements | Corporate Disclosure, IFRS Supervisory Convergence | Final Report | PDF 751.04 KB |
This report evaluates the consistency of application of key requirements of IFRS 3 - Business Combinations and how compliant and entity-specific IFRS 3 disclosures are in the 2012 annual IFRS financial statements of a sample of 56 issuers in the European Union (EU). It also includes other IFRS 3 issues identified as part of the enforcement experience of European national enforcers (European Enforcers) that participate in the European Enforcers Coordination Sessions (EECS). |
|||
26/07/2012 | 2012/482 | Review of Greek Government Bonds accounting practices | Corporate Disclosure, IFRS Supervisory Convergence | Final Report | PDF 583.61 KB |
This report includes a Review of Greek Government Bonds accounting practices in the IFRS Financial Statements for the year ended 31 December 2011. |
|||
18/11/2013 | 2013/1664 | Review of Accounting Practices- Comparability of IFRS Financial Statements of Financial Institutions in Europe | Corporate Disclosure | Final Report | PDF 1.3 MB |
This report provides an overview of accounting practices of financial institutions in Europe in selected areas related to financial instruments. It evaluates the level of comparability and quality of the disclosures in the 2012 IFRS financial statements of a sample of 39 major European financial institutions and includes recommendations to enhance the transparency of financial information through the application of the IFRS provisions. Transparent financial information plays a key role in maintaining market confidence, improving markets’ efficiency by allowing investors to identify risks in a timely manner, contributing to financial stability and is a pre-requisite in creating premises for sound economic growth. As an effect of market turbulences resulting from the financial crisis, transparency and comparability of the financial statements of financial institutions have gained increased importance for market participants. In this context, ESMA has intensified its reviewing activities, with an increased focus on the financial statements of financial institutions and together with EBA and ESRB has undertaken further initiatives to improve the level of confidence in the financial sector by asking financial institutions to provide better disclosure of financial and risk information in financial reporting. Overall ESMA found that disclosures specifically covered by requirements of IFRS 7 – Financial Instru-ments: Disclosures were generally provided and acknowledges the efforts made by financial institutions to improve the quality of their financial statements. Yet, ESMA observed a wide variability in the quality of the information provided and identified some cases where the information provided was not sufficient or not sufficiently structured to allow comparability among financial institutions. Some financial institutions provided disclosures that were not specific enough, lacked links between quantitative and narrative information, or provided disclosures that could not be reconciled to the primary financial statements. ESMA urges issuers to take a step back and consider the overall objectives of IFRS 7 against their specific circumstances when preparing disclosures. When information was provided outside financial statements (e.g. in a risk report or business review), in some cases it was unclear whether it was incorporated by reference. In general, users of financial infor-mation would benefit if information provided in different sections of the financial report were linked to each other and if information provided across these reports was consistent or major differences in bases used to provide this information were explained. | |||
28/03/2011 | 2011/22 | Report- ESMA Data on Prospectuses Approved and Passported- July 2010 to December 2010 | Prospectus, Corporate Disclosure | Final Report | PDF 134.79 KB |
||||
29/10/2014 | 2014/1278 | Report on the equivalence of the Indian Accounting Standards | Corporate Disclosure, IAS Regulation | Final Report | PDF 1.7 MB |
This report fulfils the mandate received by the European Securities and Markets Authority (ESMA) from the European Commission (EC) in February 2014 to provide it with an update on the level of convergence of the Indian Accounting Standards (Ind-AS)1 towards International Financial Reporting Standards (IFRS) and the quality of application and enforcement of the Ind-AS, so that the EC can provide a progress report to the Council and the European Parliament (EP) in line with its obligations under Commission Regulation (EC) 1569/2007. |
|||
01/04/2014 | 2014/342 | Languages accepted for the purpose of the scrutiny of the Prospectus and requirements of translation of the Summary- March 2014 | Prospectus, Corporate Disclosure | Final Report | PDF 194.98 KB |
The document provides an overview of the languages that each national competent authority accepts when acting as home or host competent authority, as the case may be, for the purpose of the scrutiny of the prospectus. In addition the document outlines national requirements in relation to translation of summaries. | |||
15/03/2018 | JC-2018-04 | Joint Committee Final Report on Big Data | Innovation and Products | Final Report | PDF 520.31 KB |
||||
21/05/2015 | 2015/856 Ann1 | Investment-based crowdfunding- Insights from regulators in the EU | Innovation and Products | Final Report | PDF 319.65 KB |
||||
23/05/2014 | 2014/551 | IFRS Enforcement in Europe in 2013 | Corporate Disclosure, IFRS Supervisory Convergence | Final Report | PDF 694.9 KB |
||||
18/12/2020 | ESMA50-157-2403 | Final report on Guidelines on outsourcing to cloud service providers | Innovation and Products | Final Report | PDF 384.63 KB |
||||
10/07/2014 | 2014/807 | Final Report on ESMA Guidelines on enforcement of financial information | Corporate Disclosure, IFRS Supervisory Convergence | Final Report | PDF 617.22 KB |
The European Securities and Markets Authority (ESMA) has published its final Guidelines on the enforcement of financial information published by listed entities in the European Union (EU). The aim of the guidelines is to strengthen and promote greater supervisory convergence in existing enforcement practices amongst EU accounting enforcers. The Guidelines set out the principles to be followed by accounting enforcers throughout the enforcement process by defining the objectives, the characteristics of the enforcers, and some common elements in the enforcement process. |
|||
17/07/2018 | ESMA31-62-1002 | Final report on draft regulatory technical standards under the Prospectus Regulation | Corporate Disclosure | Final Report | PDF 1.46 MB |
||||
31/05/2021 | ESMA32-60-727 | Final Report draft RTS amending RTS on ESEF 2021 | Corporate Disclosure, European Single Electronic Format | Final Report | PDF 9.47 MB |
||||
31/03/2015 | 2015/659 | ESMA Report on Enforcement and Regulatory Activities of Accounting Enforcers in 2014 | Corporate Disclosure, IFRS Supervisory Convergence | Final Report | PDF 633.7 KB |
||||
30/06/2015 | 2015/1057 | ESMA Guidelines on Alternative Performance Measures | Corporate Disclosure, IFRS Supervisory Convergence | Final Report | PDF 484.57 KB |
||||
18/12/2013 | 2013/1943 | ESMA Data on Prospectuses Approved and Passported—January 2013 to June 2013 | Prospectus, Corporate Disclosure | Final Report | PDF 338.17 KB |
||||
14/06/2013 | 2013/741 | ESMA Data on Prospectuses Approved and Passported—January 2012 to December 2012 | Prospectus, Corporate Disclosure | Final Report | PDF 457.11 KB |
The report compiles statistical data regarding the number of prospectuses approved and passported by National Competent Authorities in the period from January 2012 to December 2012 (with a quarterly disclosure). | |||
25/09/2012 | 2012/603 | ESMA Data on Prospectuses Approved and Passported- January 2012 to June 2012 | Prospectus, Corporate Disclosure | Final Report | PDF 431.12 KB |
NOTE: This Report is an amended version of the Report published on 25 September 2012. The previously published Report was amended on 15 May 2013 following the discovery of factual errors in the statis-tical information in Section III.2. Title ESMA Data on Prospectuses Approved and Passported - January 2012 to June 2012 |