ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
14/06/2013 2224977 Updated mandate on EMIR equivalence Letter PDF
364.5 KB
11/09/2013 2013/949 The IASB’s Exposure Draft Regulatory Deferral Accounts (EFRAG) Letter PDF
209.89 KB
11/09/2013 2013/948 The IASB’s Exposure Draft Regulatory Deferral Accounts Letter PDF
209.92 KB
27/01/2016 ESA/2016/07 The cross-selling of financial products – ESA request to the European Commission , Letter PDF
90.04 KB
03/09/2013 2013/1163 Technical advice on third country regulatory equivalence under EMIR Letter PDF
174.58 KB
02/10/2013 2013/1383 Technical advice on third country regulatory equivalence under EMIR Letter PDF
44.23 KB
05/03/2013 2013/SMSG/03 SMSG Advice on Benchmarks/Indices , Letter PDF
253.23 KB
13/11/2013 2013/1561 Review of the European System on Financial Supervision (ESFS) Letter PDF
141.48 KB
08/08/2013 2013/1086 Reporting to Trade Repositories – the case of ETDs Letter PDF
177.31 KB
14/03/2013 ESA/2013/007 Possible Framework for the Regulation of the Production and Use of Indices Serving as Benchmarks in Financial and other Contracts , Letter PDF
91.91 KB
21/07/2020 ESAs 2020 19 Outcome of ESA review of the PRIIPs Delegated Regulation , Letter PDF
81.98 KB
21/08/2014 ODRG/1/2014 ODRG letter to FSB on barriers to reporting to trade repositories Letter PDF
1.27 MB
05/02/2014 2014/134 Lletter to IFRS IC on a definition of investment related services Letter PDF
115.8 KB
26/07/2011 2011/212 Letter to the IFRS- Response to the consultation regarding IFRS as the global standard: Setting a strategy for the Foundation's second decade Letter PDF
590.11 KB
23/05/2017 ESMA32-61-166 Letter to the IFRS Interpretations Committee’s tentative agenda decision on IFRS 9- Modification of financial liabilities , Letter PDF
100.98 KB
23/04/2014 2014/430 Letter to the IFRS interpretations committee- IFRS 11 Letter PDF
48.13 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IFRS 11 - Joint Arrangements: Classification of Joint Arrangements.
05/06/2014 2014/603 Letter to the IFRS Interpretations Committee- IAS 34 Letter PDF
117.54 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 34 - Interim Financial Reporting: condensed statement of cash flows.
23/04/2014 2014/429 Letter to the IFRS interpretations committee- IAS 32 Letter PDF
43.77 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 32 - Financial Instruments: presentation - accounting for a financial instrument that is mandatorily convertible into a variable number of shares subject to a cap and a floor.  
23/04/2014 2014/428 Letter to the IFRS interpretations committee- IAS 19 Letter PDF
40.88 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 19 - Employee benefits: plans with a guaranteed return on contributions or notional contributions.  
23/04/2014 2014/427 Letter to the IFRS interpretations committee- IAS 12 Letter PDF
49.41 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 12 - Income taxes: threshold of recognition of an asset in the situation in which the tax position is uncertain. 

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