ESMA LIBRARY

The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
253
DOCUMENTS

REFINE YOUR SEARCH

Sections

Type of document

Your filters
IAS Regulation X Transparency X Securitisation X Securities Financing Transactions X Corporate Governance X Fund Management X Sustainable finance X Innovation and Products X Q&A X Letter X Guidelines & Recommendations X
Reset all filters

Pages

Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
05/01/2017 2016/1621 2016-1621 ESMA letter to EC on postponement of ESEF RTS , , Letter PDF
87.44 KB
16/12/2016 2016/1669 2016-1669 Q&A on AIFMD Q&A PDF
436.68 KB
29/11/2013 2013/998 ES 28.11.13 | ESMA/2013/998 Directrices sobre el modelo de memorando de acuerdo relativo a la consulta, la cooperación y el intercambio de información en lo que respecta a la supervisión de las entidades de la DGFIA , Guidelines & Recommendations PDF
244.6 KB
29/11/2013 2013/998 RO 28.11.13 | ESMA/2013/998 Orientări referitoare la modelul de memorandum de înţelegere privind consultarea, cooperarea şi schimbul de informaţii în legătură cu supravegherea entităţilor prevăzute de DAFIA , Guidelines & Recommendations PDF
263.01 KB
29/11/2013 2013/998 SK 28.11.13 | ESMA/2013/998 Usmernenia o vzorovom memorande o porozumení o konzultáciách, spolupráci a výmene informácií v súvislosti s dohľadom nad subjektmi, na ktoré sa vzťahuje smernica o správcoch alternatívnych investičných fondov , Guidelines & Recommendations PDF
269.81 KB
28/03/2012 2012/197 hu Az egyes strukturált ÁÉKBV-k kockázatának mérésére és teljes kitettségének számítására vonatkozó iránymutatások , Guidelines & Recommendations PDF
274.08 KB
01/08/2014 2014/937 et Börsil kaubeldavate fondide ja muude eurofondide emissioone käsitlevad suunised , Guidelines & Recommendations PDF
336.89 KB
This is an update of the guidelines originally published in 2012.  The new version of the guidelines modifies the original provision on diversification of collateral received by UCITS in the context of efficient portfolio management techniques and over-the-counter financial derivative transactions.
19/02/2016 2016/303 CL to EFRAG IFRS PS on materiality Letter PDF
69.77 KB
16/02/2016 2016/283 CL to EFRAG on IASB ED Amendments to IAS 40 Letter PDF
47.96 KB
16/02/2016 2016/281 CL to EFRAG on IASB ED Improvements IFRS Cycle Letter PDF
53.25 KB
16/02/2016 2016/279 CL to EFRAG SPS Cash flow issues Letter PDF
52.99 KB
19/02/2016 2016/302 CL to IFRS PS on materiality Letter PDF
72.14 KB
16/02/2016 2016/282 CL to the IASB ED Amendments to IAS 40 Letter PDF
47.37 KB
16/02/2016 2016/280 CL to the IASB ED Improvements IFRS Cycle Letter PDF
52.52 KB
09/02/2016 2016/235 Comment letter on Taxonomy due process , , Letter PDF
84.24 KB
06/04/2017 ESMA32-61-136 Comment Letter to EFRAG on ED 'Annual Improvements to IFRS Standards 2015–2017 Cycle' , , Letter PDF
373.28 KB
01/02/2016 2016/173 Comment Letter to EFRAG on ED ‘Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts’ Letter PDF
81.2 KB
24/09/2019 ESMA32-61-368 Comment letter to EFRAG regarding IASB's ED- Amendments to IFRS 17 Insurance Contracts Letter PDF
340.73 KB
12/10/2016 2016/1466 Comment letter to EFRAG regarding the proposed IASB’s ED ‘Definition of a Business and Accounting for Previously Held Interests’ , Letter PDF
287.78 KB
20/11/2015 2015/1749 Comment Letter to EFRAG’s draft letter on endorsement advice on adoption of IFRS 9 Letter PDF
75.85 KB

Pages