ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
14/06/2012 2012/248 Letter to the IFRS Interpretation Committee- Accouting exposure to Greek sovereign debt IFRS Supervisory Convergence Letter PDF
361.61 KB
23/08/2012 2012/464 ESMA Letter to IFRS Interpretations Committee on the scope of IFRS 2 and 3 IFRS Supervisory Convergence Letter PDF
203.41 KB
03/12/2013 2013/1773 Agenda item request, Issues related to the application of IFRS 5 IFRS Supervisory Convergence Letter PDF
188.74 KB
03/12/2013 2013/1774 Agenda item request, Classification and measurement of core inventories IFRS Supervisory Convergence Letter PDF
162.52 KB
21/02/2013 2013/244 Letter to the IFRS regarding discontinued operations- change in disposal method IFRS Supervisory Convergence Letter PDF
190.81 KB
15/01/2013 2013/9 Letter to IFRS IC- Elimination of intercompany profits between an issuer and its joint venture IFRS Supervisory Convergence Letter PDF
228.54 KB
18/08/2015 2015/1258 ESMA submission to IFRS IC on IAS 20 IFRS Supervisory Convergence Letter PDF
79.26 KB
23/02/2015 2015/168 Letter to EU Institutions re ESMA’s 2015 Work Programme Corporate Information, Management Board, Board of Supervisors Letter PDF
37.31 KB		 Dear Mr Gualtieri, Ms Ribkina and Commissioner Hill, On 30 September 2014 we sent you ESMA’s Work Programme for 2015, which was based on the budget request that had been approved by ESMA’s Board of Supervisors: a budget of €38,639,000 and 147 Establishment Plan posts. The EU budget had not been voted at the time. Following the adoption of the EU budget, ESMA’s 2015 expenditure budget is €33,601,402 (plus an additional €3,100,000 from assigned revenues for tasks delegated from National Competent Authorities) with an Establishment Plan of 137 posts. ESMA’s Board of Supervisors has approved a revised work programme to account for the difference of €5m and 10 Establishment Plan posts; representing a 15% reduction compared to the planned ESMA budget and 7% of its Establishment Plan. ESMA will therefore lack sufficient resources to execute all the tasks that were initially planned for 2015. The Work Programme explains the areas where reprioritisation had to take place, including the risk that ESMA will not fully meet its legal obligations, for instance due to the delay of delivery compared to legally set timetables. A summary of the deprioritised tasks is annexed to the Work Programme and reproduced in the table below. 2014/1200rev ESMA Work Programme
23/02/2015 2015/419 IFRS IC Agenda Item Request: Measurement of minimum funding requirement in pension asset ceiling test IFRS Supervisory Convergence Letter PDF
27.23 KB
05/06/2015 2015/911 ESMA Submission to IFRS IC on Application of IAS 12 IFRS Supervisory Convergence Letter PDF
29.66 KB
22/12/2016 2016/1617 2016-1617 Comment Letter to EFRAG IFRS 16 Preliminary Consultation IFRS Supervisory Convergence Letter PDF
113.55 KB
05/01/2017 2016/1621 2016-1621 ESMA letter to EC on postponement of ESEF RTS Corporate Disclosure, European Single Electronic Format, Transparency Letter PDF
87.44 KB
20/12/2016 2016/1660 2016-1660 Comment letter to EFRAG on the Draft endorsement advice on Amendments on IFRS 4 IFRS Supervisory Convergence Letter PDF
92.19 KB
09/02/2016 2016/235 Comment letter on Taxonomy due process Corporate Disclosure, European Single Electronic Format, Transparency Letter PDF
84.24 KB
15/06/2020 ESMA20-95-1132 2020 Annual Work Programme- revised Board of Supervisors, Corporate Information, Management Board, Planning reporting budget Annual Report PDF
548.42 KB
15/06/2020 ESMA20-95-1264 2019 Annual Report Board of Supervisors, Corporate Information, Management Board, Planning reporting budget Annual Report PDF
3.03 MB
16/06/2021 ESMA20-95-1381 2020 Annual Report Board of Supervisors, Corporate Information, Management Board, Planning reporting budget Annual Report PDF
4 MB
14/06/2017 ESMA20-95-590 Annual Report 2016 Board of Supervisors, Corporate Information, Planning reporting budget Annual Report PDF
2.94 MB

Corrigendum - date on the letter of assurance from the Executive Director on p81 had inadvertently been dated 14 June 2017, when the letter was signed on 2 June 2017. The date has been amended accordingly
19/06/2018 ESMA20-95-916 Annual Report 2017 Board of Supervisors, Corporate Information, Planning reporting budget Annual Report PDF
10.77 MB
26/05/2021 ESMA22-328-603 ESMA response to the targeted consultation on the functioning of the ESAs Board of Supervisors Letter PDF
255.74 KB

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