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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
25/05/2021 ESMA-50-164-4518 Call for evidence- Digital Finance Consultation Paper PDF
300.37 KB
23/10/2020 ESMA70-151-3023 Consultation Paper on Article 15 and 49 EMIR Consultation Paper PDF
581.02 KB
23/10/2020 ESMA70-151-3076 Consultation Paper on Guidelines under Article 21 of EMIR Consultation Paper PDF
409.12 KB
10/11/2011 2011/373 Consultation paper- Considerations of materiality in financial reporting , Consultation Paper PDF
170.93 KB
12/07/2021 ESMA70-151-3244 CP Draft RTS 2nd SITG methodology Consultation Paper PDF
757.42 KB
12/07/2021 ESMA70-151-3273 CP Draft RTS order of compensation art. 20 Consultation Paper PDF
443.77 KB
12/07/2021 ESMA70-151-3423 CP on GLs on RRR Early Intervention Measure Consultation Paper PDF
736.73 KB
17/05/2011 2011/BS/123 Decision of the Board of Supervisors- Appointment of the Securities and Markets Stakeholder Group , Decision PDF
171.3 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.
31/05/2011 2011/MB/69 Decision of the Management Board- Access to documents , Decision PDF
201.73 KB
10/03/2011 ESMA41-140-155 Decision of the Management Board- Code of good administrative behaviour , Decision PDF
179.82 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
23/03/2020 ESMA22-328-275 Decision of the Management Board- Rules of Procedure , Decision PDF
144.92 KB
28/01/2015 2014/SMSG/002 Decision- Rules of procedure of the Securities and Markets Stakeholder Group Decision PDF
131.88 KB
02/06/2016 2016/773 Discussion Paper on the Distributed Ledger Technology Applied to Securities Markets , Consultation Paper PDF
573.86 KB
12/07/2021 ESMA91-372-1358 Draft CP GL Art. 87- 45a of EMIR Consultation Paper PDF
346.68 KB
03/06/2020 ESMA50-164-3342 Draft Guidelines on Outsourcing to Cloud Service Providers Consultation Paper PDF
390.7 KB
13/02/2014 2014/175 ESMA Guidelines on Alternative Performance Measures , Consultation Paper PDF
319.12 KB

Reasons for publication In October 2005, the Committee of European Securities Regulators (CESR), ESMA’s predecessor body, published a Recommendation on Alternative Performance Measures (“CESR Recommendation” CESR/05-178b). The CESR Recommendation was issued mainly in order to reinforce the objectives of Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards. Given the CESR Recommendation has now been in force for more than 8 years, ESMA has decided to review it with the objective of strengthening the principles contained in it. ESMA now plans to re-issue the principles as ESMA [draft] guidelines thus ensuring that issuers and NCAs will make every effort to com-ply with them. Contents ESMA is issuing this Consultation Paper (CP) to inform market participants about the background to its decision to revise the CESR Recommendation and seek their views on such revision. Section II “Introduction” indicates the reasons for which ESMA believes that these [draft] guidelines on APMs should be issued. Section III “Scope and purpose of the [draft] guidelines” indicates when the [draft] guidelines apply and how these [draft] guidelines interact with financial statements. Section IV “Compliance and reporting obligations” describes how issuers and NCAs should comply with the [draft] guidelines. Section V “[Draft] Guidelines on APMs (Background)” describes the rationale followed in preparing the [draft] guidelines and explanations on the principles provided, which are included in full in Annex III. ESMA would appreciate any comments and answers from stakeholders on the questions contained in the consultation paper. For your convenience, the questions are summarised in annex II. Next steps ESMA will consider the feedback it receives to this consultation in 2014 and expects to publish final guide-lines in the fourth quarter of 2014.

12/07/2021 ESMA70-151-3421 Guidelines CCPRRR Recovery Plan Indicators Consultation Paper PDF
489.16 KB