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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
08/12/2020 ESMA32-67-765 Speech Steven Maijoor- The three paradoxes of sustainability reporting and how to address them IFRS Supervisory Convergence, Speeches, Sustainable finance, Transparency Speech PDF
123.06 KB
02/12/2020 ESMA42-111-5461 Opening Statement ECON Public Presentation FTPR 2 Corporate Disclosure, Speeches, Supervisory convergence Speech PDF
101.67 KB
28/10/2020 ESMA32-63-1041 Public Statement on the European Common Enforcement Priorities 2020 Corporate Disclosure, IFRS Supervisory Convergence Statement PDF
266.78 KB
21/07/2020 ESMA32-61-417 Public Statement on supervisory action on accounting for COVID-19 lease modifications COVID-19, IFRS Supervisory Convergence Statement PDF
120.44 KB
15/07/2020 ESMA71-99-1364 ESMA Statement on Assessment of German Financial Reporting Regime Corporate Disclosure, Guidelines and Technical standards, Press Releases, Supervisory convergence Statement PDF
88.5 KB
11/06/2020 ESMA32-334-245 ESMA response to EC Consultation on NFRD Corporate Disclosure, Sustainable finance Statement PDF
429.86 KB
20/05/2020 ESMA32-63-972 Implications of the COVID-19 outbreak on the half-yearly financial reports Corporate Disclosure, COVID-19 Statement PDF
111.97 KB
25/03/2020 ESMA32-63-951 Accounting implications of the COVID-19 outbreak on the calculation of expected credit losses in accordance with IFRS 9 Corporate Disclosure, COVID-19 Statement PDF
135.91 KB
27/02/2020 ESMA/2014/677-REV Information on shareholder cooperation and acting in concert under the Takeover Bids Directive Corporate Disclosure, Corporate Governance Statement PDF
416.26 KB

The European Securities and Markets Authority (ESMA) has published an update to its 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 update concerns a change to the Croatian creep-in threshold and secondary threshold in Appendix B. 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.
28/11/2019 ESMA32-67-610 EFRAG Conference 28 November 2019- IFRS and Regulation- Keynote Speech Steven Maijoor Corporate Disclosure Speech PDF
165.97 KB
22/10/2019 ESMA32-63-791 European common enforcement priorities for 2019 annual financial reports Corporate Disclosure, IAS Regulation Statement PDF
482.56 KB
15/10/2019 ESMA71-319-144 Speech by Steven Maijoor on Corporate Governance in Zagreb Corporate Disclosure, Speeches Speech PDF
108.62 KB
10/10/2019 ESMA71-319-144 Building the EU Capital Markets Union while fostering global financial markets- EU-Asia Financial Dialogue/ASIFMA Conference International cooperation, Speeches, Supervisory convergence, Sustainable finance Speech PDF
135.51 KB

EU-Asia Financial Dialogue/ASIFMA Conference, Tokyo 10 October
15/07/2019 ESMA32-63-743 Considerations on recognition of deferred tax assets arising from the carry-forward of unused tax losses IFRS Supervisory Convergence Statement PDF
169.19 KB
19/06/2019 ESMA74-362-27 Keynote by ESMA Chair at Eurofiling – European Central Bank conference European Single Electronic Format Speech PDF
250.93 KB
04/06/2019 ESMA71-319-120 FESE Dinner Address Brexit, International cooperation, MiFID - Secondary Markets, Post Trading, Speeches Speech PDF
117.98 KB
26/10/2018 ESMA32-63-503 European common enforcement priorities for 2018 annual financial reports Corporate Disclosure, IFRS Supervisory Convergence Statement PDF
489.61 KB
19/10/2018 ESMA 32-67-510 Speech by ESMA Chair Maijoor at Banco de España – CEMFI – FSI High-Level Conference Corporate Disclosure Speech PDF
288.04 KB
27/04/2018 ESMA22-103-753 Multilateral MoU on cooperation, information exchange and consultation International cooperation, Joint Committee Statement PDF
731.24 KB
27/10/2017 ESMA32-63-340 Public Statement on European common enforcement priorities for 2017 IFRS financial statements Corporate Disclosure, IFRS Supervisory Convergence Statement PDF
287.62 KB

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