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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
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
22/11/2011 2011/219 ESMA comment letter on the EU Commission Green Paper- The EU Corporate Governance Framework , Letter PDF
496.17 KB
16/11/2011 2011/382 Letter to Michel Barnier- ESMA's response to the European Commission's provisional request to CESR/ESMA for technical advice on possible Level 2 measures concerningthe Directive for Alternative Investment Fund Managers (AIFM) Letter PDF
41.73 KB
16/11/2011 2011/383 Letter to Jonathan Faull- ESMA's response to the European Commission's provisional request to CESR/ESMA for technical advice on possible Level 2 measures concerningthe Directive for Alternative Investment Fund Managers (AIFM) Letter PDF
41.73 KB
16/11/2011 2011/384 Letter to Sharon Bowles- ESMA's response to the European Commission's provisional request to CESR/ESMA for technical advice on possible Level 2 measures concerningthe Directive for Alternative Investment Fund Managers (AIFM) Letter PDF
200.77 KB
25/11/2011 2011/397 Public statement on sovereign debt in IFRS financial statements , , , Statement PDF
189.46 KB
21/02/2012 2012/113 Questions and Answers- A Common Definition of European Money Market Funds- updated February 2012 Q&A PDF
83.79 KB
The purpose of this document is to promote common supervisory approaches and practices in the application of the guidelines on a Common Definition of European Money Market Funds developed by CESR by providing responses to questions posed by the general public and competent authorities. The content of this document is aimed at competent authorities to ensure that in their supervisory activities their actions are converging along the lines of the responses adopted by ESMA. However, the answers are also intended to help management companies by providing clarity as to the content of CESR’s guidelines on a Common Definition of European Money Market Funds, rather than creating an extra layer of requirements.
05/11/2013 2013/1552 ESMA Comment Letter to the IASB on the Exposure Draft Insurance Contracts Letter PDF
167.33 KB

The European Securities and Markets Authority (ESMA) comments on the IASB’s due process with regards to the Exposure Draft (ED) Insurance Contracts with the aim of improving the transparency and decision-usefulness of financial statements and the enforceability of IFRS.

05/11/2013 2013/1554 ESMA Comment Letter to IFRS Interpretations Committee on application of IAS 34 Letter PDF
112 KB
05/11/2013 2013/1555 ESMA Comment Letter to the IFRS Interpretations Committee on application of IAS 1 Letter PDF
224.94 KB
12/11/2013 2013/1642 Information on shareholder cooperation and acting in concert under the Takeover Bids Directive , Statement PDF
321.63 KB
The European Securities and Markets Authority (ESMA) has published a statement on practices governed by the Takeover Bid Directive (TBD), focused on shareholder cooperation issues relating to acting in concert and the appointment of board members. The statement contains a White List of activities that shareholders can cooperate on without the presumption of acting in concert. It also contains information on how shareholders may cooperate in order to secure board member appointments by setting out factors that national authorities may take into account when considering whether shareholders are acting in concert. The statement is in response to a request by the European Commission for clarity on these issues, following its 2012 report on the application of the TBD. It is based on information collected about the TBD’s application and common practices across the European Economic Area (EEA). The statement was prepared by the Takeover Bids Network, a permanent working group, under ESMA’s auspices, that promotes the exchange of information on practices and application of the TBD across EEA.
19/02/2013 2013/84 Feedback statement on the consultation regarding the role of the proxy advisory industry , Statement PDF
559.31 KB
20/11/2015 2015-1738 ESMA letter to IFRSF- Trustees' review of the structure and effectiveness of the IFRSF Letter PDF
281.58 KB
30/07/2015 2015/1232 Letter to the European Commission- ESMA’s opinion and advice on the AIFMD passport Letter PDF
71.12 KB
30/07/2015 2015/1233 Letter to the European Parliament- ESMA’s opinion and advice on the AIFMD passport Letter PDF
65.84 KB
30/07/2015 2015/1234 Letter to the European Council- ESMA’s opinion and advice on the AIFMD passport Letter PDF
64.7 KB
08/10/2015 2015/1516 ESMA CL to the IASB ED Amedments to IAS 19 and IFRIC 14 Letter PDF
250.89 KB
08/10/2015 2015/1517 ESMA CL to EFRAG re IASB ED Amedments to IAS 19 and IFRIC 14 Letter PDF
251.7 KB
08/10/2015 2015/1518 ESMA CL to the IASB ED Clarifications to IFRS 15 Letter PDF
270.22 KB
08/10/2015 2015/1519 ESMA CL to EFRAG re IASB ED Clarifications to IFRS 15 Letter PDF
269.51 KB

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