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| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 17/05/2022 | ESMA32-63-1224 | 26th Extract of EECS's Database of Enforcement | IFRS Supervisory Convergence | Report | PDF 569.85 KB |
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| 31/03/2022 | ESMA42-111-6889 | Follow-up to GLEFI Peer Review Report | Corporate Disclosure, IFRS Supervisory Convergence | Reference | PDF 429.7 KB |
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| 09/02/2022 | ESMA65-8-5014 | FIRDS- Instructions on access and download of full and delta reference data files | ITMG | Reference | PDF 166.09 KB |
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| 15/12/2021 | ESMA32-339-169 | Report on the application of the IFRS 7 and IFRS 9 requirements regarding banks’ expected credit losses | Corporate Disclosure, IFRS Supervisory Convergence | Report | PDF 3.69 MB |
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| 14/12/2021 | ESMA32-380-143 | National thresholds for shareholder identification under the revised SRD | Corporate Finance, Corporate Governance | Reference | PDF 130.51 KB |
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| 10/12/2021 | ESEF 2021 | ESMA ESEF Taxonomy 2021 | European Single Electronic Format | Reference | ZIP 13.49 MB |
ESEF taxonomy 2021 - entry points Main document: Related documents: ESMA32-60-792 ESEF XBRL Taxonomy Documentation 2021 ESMA32-60-790 ESEF Taxonomy 2021 Architecture ESMA32-60-793 ESEF Validation Rules 2021
Copyright notice © IFRS Foundation Copyright and database right in the IFRS Taxonomy Materials is being held by the IFRS Foundation. The IFRS Taxonomy Materials are produced using XBRL language with the permission of XBRL International. The IFRS Foundation shall not assert its rights in the IFRS Taxonomy Materials within the EEA towards the preparation and use of tagged IFRS financial statements in the context of application of IFRS Standards. The IFRS Foundation reserves all other rights, including but not limited to those outside the EEA. Commercial use including reproduction is strictly prohibited. For further information please contact the IFRS Foundation at www.ifrs.org |
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| 10/12/2021 | ESMA32-60-792 | ESEF Taxonomy Documentation 2021 | European Single Electronic Format | Reference | PDF 287.35 KB |
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| 10/12/2021 | ESMA32-60-790 | ESEF Taxonomy 2021 Architecture | European Single Electronic Format | Reference | PPTX 54.72 KB |
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| 10/12/2021 | ESMA32-60-793 | ESEF Validation Rules 2021 | European Single Electronic Format | Reference | XLSX 207.04 KB |
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| 10/12/2021 | Conformance suite 2021 | Conformance Suite 2021 | European Single Electronic Format | Reference | ZIP 1.97 MB |
Main document: 2021 ESEF conformance suite test files Related documents: ESMA32-60-796 ESEF conformance suite documentation ESMA32-60-795 ESEF conformance suite list of tests
Copyright notice © IFRS Foundation Copyright and database right in the IFRS Taxonomy Materials is being held by the IFRS Foundation. The IFRS Taxonomy Materials are produced using XBRL language with the permission of XBRL International. The IFRS Foundation shall not assert its rights in the IFRS Taxonomy Materials within the EEA towards the preparation and use of tagged IFRS financial statements in the context of application of IFRS Standards. The IFRS Foundation reserves all other rights, including but not limited to those outside the EEA. Commercial use including reproduction is strictly prohibited. For further information please contact the IFRS Foundation at www.ifrs.org |
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| 10/12/2021 | ESMA32-60-796 | ESEF Conformance Suite Documentation 2021 | European Single Electronic Format | Reference | PDF 670.73 KB |
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| 10/12/2021 | ESMA32-60-795 | ESEF Conformance Suite 2021 | European Single Electronic Format | Reference | XLSX 49.05 KB |
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| 29/10/2021 | ESMA71-99-1751 | Press Release- European enforcers target COVID-19 and climate-related disclosures | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence, Press Releases | Press Release | PDF 97.63 KB |
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| 19/07/2021 | ESMA32-60-254 | ESEF Reporting Manual track changes | European Single Electronic Format | Reference | PDF 627.83 KB |
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| 15/07/2021 | ESMA 32-63-365 | List of decisions published from the EECS’s Database of Enforcement | IFRS Supervisory Convergence | Reference | PDF 243.01 KB |
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| 15/07/2021 | ESMA32-63-1192 | 25th Extract from the EECS’s Database of Enforcement | IFRS Supervisory Convergence | Report | PDF 641.78 KB |
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| 03/06/2021 | ESMA32-65-324 | Call for interest ESMA ECL Workshop | Corporate Disclosure, IFRS Supervisory Convergence | Reference | PDF 39.11 KB |
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| 28/05/2021 | esma74-362-2009 | Response_form_Response_form_-_Consultation Paper on the Guidelines on Transfer of Data | Market data, Securities Financing Transactions, Trade Repositories | Reference | DOCX 776.32 KB |
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| 15/04/2021 | ESMA71-99-1651 | ESMA highlights need for increased efforts on EMIR and SFTR data quality | Market data, Press Releases, Securities Financing Transactions, Supervisory convergence | Press Release | PDF 85.72 KB |
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| 30/03/2021 | ESMA32-67-716 | Report on IFRS 10-11-12 | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Report | PDF 480.12 KB |