ESMA LIBRARY
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
81
REFINE YOUR SEARCH
Sections
- (-) Remove IAS Regulation filter IAS Regulation
- (-) Remove Market Abuse filter Market Abuse
- (-) Remove CCP Directorate filter CCP Directorate
- Corporate Disclosure (171) Apply Corporate Disclosure filter
- CESR Archive (92) Apply CESR Archive filter
- Post Trading (42) Apply Post Trading filter
- IFRS Supervisory Convergence (29) Apply IFRS Supervisory Convergence filter
- Fund Management (25) Apply Fund Management filter
- MiFID - Secondary Markets (24) Apply MiFID - Secondary Markets filter
- Joint Committee (23) Apply Joint Committee filter
- Audit (15) Apply Audit filter
- MiFID - Investor Protection (13) Apply MiFID - Investor Protection filter
- Securities and Markets Stakeholder Group (11) Apply Securities and Markets Stakeholder Group filter
- Supervisory convergence (11) Apply Supervisory convergence filter
- Corporate Information (9) Apply Corporate Information filter
- Prospectus (8) Apply Prospectus filter
- Sustainable finance (8) Apply Sustainable finance filter
- Transparency (8) Apply Transparency filter
- Corporate Finance (7) Apply Corporate Finance filter
- Benchmarks (5) Apply Benchmarks filter
- Innovation and Products (5) Apply Innovation and Products filter
- Securitisation (5) Apply Securitisation filter
- Credit Rating Agencies (4) Apply Credit Rating Agencies filter
- Market Integrity (3) Apply Market Integrity filter
- Securities Financing Transactions (3) Apply Securities Financing Transactions filter
- Board of Supervisors (2) Apply Board of Supervisors filter
- Brexit (2) Apply Brexit filter
- Corporate Governance (2) Apply Corporate Governance filter
- COVID-19 (2) Apply COVID-19 filter
- European Single Electronic Format (2) Apply European Single Electronic Format filter
- Guidelines and Technical standards (2) Apply Guidelines and Technical standards filter
- Risk Analysis & Economics - Markets Infrastructure Investors (2) Apply Risk Analysis & Economics - Markets Infrastructure Investors filter
- Short Selling (2) Apply Short Selling filter
- Trade Repositories (2) Apply Trade Repositories filter
- Crowdfunding (1) Apply Crowdfunding filter
- International cooperation (1) Apply International cooperation filter
- Management Board (1) Apply Management Board filter
Type of document
- (-) Remove Letter filter Letter
- (-) Remove Q&A filter Q&A
- Reference (43) Apply Reference filter
- Consultation Paper (29) Apply Consultation Paper filter
- Final Report (21) Apply Final Report filter
- Press Release (18) Apply Press Release filter
- Statement (13) Apply Statement filter
- Report (11) Apply Report filter
- Speech (9) Apply Speech filter
- Opinion (7) Apply Opinion filter
- Guidelines & Recommendations (6) Apply Guidelines & Recommendations filter
- Compliance table (3) Apply Compliance table filter
- Annual Report (2) Apply Annual Report filter
- CESR Document (1) Apply CESR Document filter
- Technical Advice (1) Apply Technical Advice filter
- Technical Standards (1) Apply Technical Standards filter
Your filters
IAS Regulation X MiFID II: Transparency Calculations and DVC X Market Abuse X CCP Directorate X Q&A X Letter X
Reset all filters| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 27/10/2021 | ESMA32-67-791 | Letter to IFRS IC on classification of SPAC shares as equity or liability (IAS 32) | IAS Regulation, IFRS Supervisory Convergence, MiFID - Investor Protection, Prospectus | Letter | PDF 223.92 KB |
||||
| 23/09/2021 | ESMA32-61-468 | Third Agenda Consultation letter to EFRAG | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 355.42 KB |
||||
| 23/09/2021 | ESMA32-61-457 | Third Agenda Consultation letter to the IASB | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 355.57 KB |
||||
| 06/08/2021 | ESMA70-145-111 | Q&A on the Market Abuse Regulation | Market Abuse, Market Integrity | Q&A | PDF 475.69 KB |
The purpose of this document is to promote common supervisory approaches and practices in the application of MAR and its implementing measures. It does this by providing responses to questions posed by the general public and competent authorities in relation to the practical application of the MAR framework The content of this document is aimed at competent authorities to ensure that in their supervisory activities and their actions are converging along the lines of the responses adopted by ESMA and at helping issuers, investors and other market participants by providing clarity on the content of the market abuse rules, rather than creating an extra layer of requirements. |
|||
| 23/07/2021 | ESMA32-334-419 | Response to IFRS Foundation- Changes to the Constitution for a future ISSB | Corporate Disclosure, IAS Regulation | Letter | PDF 159.18 KB |
||||
| 30/03/2021 | ESMA32-67-771 | Letter to the IASB on RFI IFRS10-11-12 | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 137.16 KB |
||||
| 18/12/2020 | ESMA32-61-445 | ESMA32-61-445 ESMA's CL to EFRAG on IASB DP Goodwill and Impairment | Corporate Disclosure, IAS Regulation | Letter | PDF 227.89 KB |
||||
| 18/12/2020 | ESMA32-61-413 | ESMA32-61-413 ESMA's CL to IASB DP Goodwill and Impairment | Corporate Disclosure, IAS Regulation | Letter | PDF 226.02 KB |
||||
| 12/10/2020 | ESMA32-63-1052 | ESMA32-63-1052 ESMA submission to IFRS IC on IAS 32- Warrant | IAS Regulation | Letter | PDF 167.15 KB |
||||
| 12/10/2020 | ESMA32-63-1051 | ESMA32-63-1051 ESMA submission to IFRS IC on IAS 2- Costs to sell inventory | IAS Regulation | Letter | PDF 133.28 KB |
||||
| 12/10/2020 | ESMA32-61-418 | ESMA32-61-418 Comment letter to the IFRS IC TAD June 2020 | Corporate Disclosure, IAS Regulation | Letter | PDF 160.79 KB |
||||
| 06/10/2020 | ESMA32-61-397 | ESMA32-61-397 Comment Letter to IASB on ED PFS | Corporate Disclosure, IAS Regulation | Letter | PDF 240.01 KB |
||||
| 06/10/2020 | ESMA32-61-421 | ESMA32-61-421 Comment Letter to EFRAG on ED PFS | Corporate Disclosure, IAS Regulation | Letter | PDF 233.89 KB |
||||
| 09/07/2020 | ESMA70-151-3192 | Letter to EC re EMIR 2.2 Delegated Acts on tiering criteria, comparable compliance and fees for third-country CCPs | CCP Directorate, Post Trading | Letter | PDF 94.41 KB |
||||
| 24/09/2019 | ESMA32-61-368 | Comment letter to EFRAG regarding IASB's ED- Amendments to IFRS 17 Insurance Contracts | IAS Regulation | Letter | PDF 340.73 KB |
||||
| 24/09/2019 | ESMA32-61-369 | Comment letter to IASB regarding its ED- Amendments to IFRS 17 Insurance Contracts | IAS Regulation | Letter | PDF 344.51 KB |
||||
| 17/07/2019 | ESMA32-61-359 | Letter to EFRAG on IASBF Exposure Draft on proposed amendments to the due process handbook | Corporate Disclosure, IAS Regulation | Letter | PDF 355.64 KB |
||||
| 17/07/2019 | ESMA32-61-352 | Letter to IFRS Foundation- Exposure Draft on proposed amendments to the due process handbook- | Corporate Disclosure, IAS Regulation | Letter | PDF 353.36 KB |
||||
| 19/06/2019 | ESMA32-61-351 | Letter to EFRAG on IASB’s Exposure Draft Interest Rate Benchmark Reform | IAS Regulation | Letter | PDF 222.98 KB |
||||
| 19/06/2019 | ESMA32-61-354 | Letter to IASB on Exposure Draft Interest Rate Benchmark Reform | IAS Regulation | Letter | PDF 221.71 KB |