ESMA LIBRARY
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Reset all filtersDate | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
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03/03/2021 | ESMA32-51-818 | Letter to the EC on next steps following Wirecard | Corporate Disclosure, Guidelines and Technical standards, Supervisory convergence, Transparency | Letter | PDF 277.21 KB |
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03/11/2020 | ESMA42-111-5349 | Fast Track Peer Review Report- Wirecard | Corporate Disclosure, Guidelines and Technical standards, Supervisory convergence | Report | PDF 1.33 MB |
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02/10/2020 | ESMA20-95-1273 | 2021 Annual Work Programme | Board of Supervisors, Corporate Information, Management Board, Planning reporting budget | Report | PDF 608.58 KB |
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15/07/2020 | ESMA42-111-4128 | PEER REVIEW ON GUIDELINES ON ENFORCEMENT OF FINANCIAL INFORMATION- Country report DE | Corporate Disclosure, Guidelines and Technical standards, Supervisory convergence | Report | PDF 285.02 KB |
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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 | |||
22/12/2010 | 10-1505 | Letter to the IFRS foundation regarding the Trustees' Strategy Review | CESR Archive | Letter | PDF 236.52 KB |
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22/12/2010 | 10-1623 | CESR Comment letter to EFRAG regarding the Trustees' Strategy Review | CESR Archive | Letter | PDF 249.87 KB |
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10/12/2010 | 10-1518 | CESR comment letter regarding the IASB’s Exposure Draft Leases | CESR Archive | Letter | PDF 258.38 KB |
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10/12/2010 | 10-1468 | CESR comment letter regarding EFRAG’s draft response on the IASB’s Exposure Draft Leases | CESR Archive | Letter | PDF 253.41 KB |
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10/12/2010 | 10-1456 | Letter to the European Commission regarding CESR’s supplementary report related to developments of certain third country GAAPs with regard to their equivalence under Transparency Directive and Prospectus Regulation | CESR Archive | Letter | PDF 94.08 KB |
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10/12/2010 | 10-1344 | Comment letter to the IFRS foundation regarding The annual improvements process: Proposals to amend the Due Process Handbook for the IASB | CESR Archive | Letter | PDF 98.26 KB |
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10/12/2010 | 10-1493 | CESR Comment letter regarding EFRAG’s draft response on The annual improvements process: Proposals to amend the Due Process Handbook for the IASB | CESR Archive | Letter | PDF 107.25 KB |
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10/12/2010 | 10-1353 | CESR Comment letter to the IAASB regarding the Consultation on the proposed revisions to International Standard on Auditing (ISA) 315, Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment, and | CESR Archive, Audit | Letter | PDF 140.38 KB |
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03/12/2010 | 10-1494 | CESR letter regarding EFRAG’s draft response to the IASB’s ED Insurance Contracts | CESR Archive | Letter | PDF 318.72 KB |
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03/12/2010 | 10-1540 | CESR letter regarding the IASB’s Exposure Draft Insurance Contracts | CESR Archive | Letter | PDF 327.78 KB |
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18/11/2010 | 10-1370 | Comment letter- EFRAG’s draft response on the IASB’s Exposure Draft Deferred Tax: Recovery of Underlying Assets – Proposed amendments to IAS 12 | CESR Archive | Letter | PDF 187.98 KB |
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18/11/2010 | 10-1436 | Comment letter to the IASB | CESR Archive | Letter | PDF 198.44 KB |
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26/10/2010 | 10-1158 | CESR comment letter regarding the IAASB consultation on the Exposure Draft on ISAE 3420, Assurance Reports on the Process to Compile Pro Forma Financial Information Included in a Prospectus | CESR Archive, Audit | Letter | PDF 156.61 KB |
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18/10/2010 | 10-1243 | CESR letter to the IFRS Interpretations Committee concerning its rejection notices published after its September 2010 meeting | CESR Archive | Letter | PDF 168.07 KB |
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12/10/2010 | 3L3 12-10-10 Letter | Letter- 3L3 Task Force Report on Packaged Retail Investment Products (PRIPs) | CESR Archive | Letter | PDF 119.3 KB |