ESMA LIBRARY
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
51
REFINE YOUR SEARCH
Sections
- (-) Remove IFRS Supervisory Convergence filter IFRS Supervisory Convergence
- (-) Remove Board of Supervisors filter Board of Supervisors
- (-) Remove Benchmarks filter Benchmarks
- Corporate Disclosure (181) Apply Corporate Disclosure filter
- MiFID - Secondary Markets (113) Apply MiFID - Secondary Markets filter
- CESR Archive (103) Apply CESR Archive filter
- Corporate Information (90) Apply Corporate Information filter
- IAS Regulation (77) Apply IAS Regulation filter
- MiFID - Investor Protection (77) Apply MiFID - Investor Protection filter
- Post Trading (71) Apply Post Trading filter
- Market Integrity (39) Apply Market Integrity filter
- Fund Management (36) Apply Fund Management filter
- Short Selling (35) Apply Short Selling filter
- Joint Committee (30) Apply Joint Committee filter
- Credit Rating Agencies (21) Apply Credit Rating Agencies filter
- Audit (15) Apply Audit filter
- Market Abuse (15) Apply Market Abuse filter
- COVID-19 (14) Apply COVID-19 filter
- Sustainable finance (14) Apply Sustainable finance filter
- Prospectus (13) Apply Prospectus filter
- Securities and Markets Stakeholder Group (13) Apply Securities and Markets Stakeholder Group filter
- Innovation and Products (9) Apply Innovation and Products filter
- Planning reporting budget (9) Apply Planning reporting budget filter
- Securitisation (8) Apply Securitisation filter
- Supervisory convergence (7) Apply Supervisory convergence filter
- Transparency (7) Apply Transparency filter
- Corporate Finance (6) Apply Corporate Finance filter
- Management Board (5) Apply Management Board filter
- Brexit (4) Apply Brexit filter
- Risk Analysis & Economics - Markets Infrastructure Investors (4) Apply Risk Analysis & Economics - Markets Infrastructure Investors filter
- Securities Financing Transactions (3) Apply Securities Financing Transactions filter
- Trading (3) Apply Trading filter
- CCP Directorate (2) Apply CCP Directorate filter
- European Single Electronic Format (2) Apply European Single Electronic Format filter
- Corporate Governance (1) Apply Corporate Governance filter
- Guidelines and Technical standards (1) Apply Guidelines and Technical standards filter
- International cooperation (1) Apply International cooperation filter
- Trade Repositories (1) Apply Trade Repositories filter
- Warnings and publications for investors (1) Apply Warnings and publications for investors filter
Type of document
- (-) Remove Letter filter Letter
- (-) Remove Annual Report filter Annual Report
- (-) Remove Opinion filter Opinion
- Reference (118) Apply Reference filter
- Summary of Conclusions (87) Apply Summary of Conclusions filter
- CLOSED Procedure (73) Apply CLOSED Procedure filter
- Press Release (67) Apply Press Release filter
- Statement (46) Apply Statement filter
- Report (32) Apply Report filter
- Final Report (22) Apply Final Report filter
- Decision (17) Apply Decision filter
- Speech (15) Apply Speech filter
- Consultation Paper (13) Apply Consultation Paper filter
- ONGOING Procedure (4) Apply ONGOING Procedure filter
- Compliance table (3) Apply Compliance table filter
- Guidelines & Recommendations (3) Apply Guidelines & Recommendations filter
- Q&A (1) Apply Q&A filter
Your filters
ITMG X Procurement X Benchmarks X Board of Supervisors X IFRS Supervisory Convergence X Opinion X Technical Advice X Letter X Annual Report X
Reset all filtersDate | 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 |
||||
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 |
||||
21/02/2013 | 2013/244 | Letter to the IFRS regarding discontinued operations- change in disposal method | IFRS Supervisory Convergence | Letter | PDF 190.81 KB |
||||
05/03/2013 | 2013/SMSG/03 | SMSG Advice on Benchmarks/Indices | Securities and Markets Stakeholder Group, Benchmarks | Letter | PDF 253.23 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 |
||||
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 |
||||
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 | |||
05/06/2015 | 2015/911 | ESMA Submission to IFRS IC on Application of IAS 12 | IFRS Supervisory Convergence | Letter | PDF 29.66 KB |
||||
18/08/2015 | 2015/1258 | ESMA submission to IFRS IC on IAS 20 | IFRS Supervisory Convergence | Letter | PDF 79.26 KB |
||||
25/09/2015 | 2015/1462 | ESMA opinion on accounting for Deposit Guarantee Scheme | Corporate Disclosure, IFRS Supervisory Convergence | Opinion | PDF 127.91 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 |
||||
22/12/2016 | 2016/1617 | 2016-1617 Comment Letter to EFRAG IFRS 16 Preliminary Consultation | IFRS Supervisory Convergence | Letter | PDF 113.55 KB |
||||
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 |
|||
13/09/2017 | ESMA32-67-423 | Letter to the IASB on post-implementation review- IFRS 13 fair value measurement | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 91.23 KB |
||||
20/12/2017 | ESMA32-63-413 | Letter to IFRS IC on voluntary tax payments | IFRS Supervisory Convergence | Letter | PDF 139.2 KB |
||||
07/02/2018 | ESMA32-67-453 | Letter to Monitoring Group on Governance and Oversight of IAASB | IFRS Supervisory Convergence | Letter | PDF 189.21 KB |
||||
19/06/2018 | ESMA20-95-916 | Annual Report 2017 | Board of Supervisors, Corporate Information, Planning reporting budget | Annual Report | PDF 10.77 MB |
||||
01/04/2019 | ESMA32-63-697 | Letter to IFRS IC- Determination of the lease term | IFRS Supervisory Convergence | Letter | PDF 190.47 KB |