ESMA LIBRARY
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
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Reset all filters| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 28/01/2022 | ESMA74-362-893 | QAs on SFTR data reporting | Post Trading, Securities Financing Transactions, Trade Repositories | Q&A | PDF 398.17 KB |
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| 24/01/2022 | ESMA32-339-197 | Letter to IASB’s Request for Information on the Post Implementation Review of IFRS 9 – Classification and Measurement | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 211.67 KB |
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| 27/10/2021 | ESMA32-67-791 | Letter to IFRS IC on classification of SPAC shares as equity or liability (IAS 32) | IAS Regulation, IFRS Supervisory Convergence, MiFID - Investor Protection, Prospectus | Letter | PDF 223.92 KB |
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| 08/10/2021 | ESMA74-362-2159 | ESMA as a data driven regulator and supervisor- AFME 5th Annual European Compliance and Legal Virtual Conference | Market data, MiFID - Secondary Markets, MiFID II: Transparency Calculations and DVC, Post Trading, Risk Analysis & Economics - Markets Infrastructure Investors, Securitisation, Speeches, Supervisory convergence, Trade Repositories, Transparency | Speech | PDF 167.18 KB |
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| 23/09/2021 | ESMA32-61-468 | Third Agenda Consultation letter to EFRAG | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 355.42 KB |
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| 23/09/2021 | ESMA32-61-457 | Third Agenda Consultation letter to the IASB | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 355.57 KB |
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| 23/07/2021 | ESMA32-334-419 | Response to IFRS Foundation- Changes to the Constitution for a future ISSB | Corporate Disclosure, IAS Regulation | Letter | PDF 159.18 KB |
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| 30/03/2021 | ESMA32-67-771 | Letter to the IASB on RFI IFRS10-11-12 | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 137.16 KB |
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| 18/12/2020 | ESMA32-61-445 | ESMA32-61-445 ESMA's CL to EFRAG on IASB DP Goodwill and Impairment | Corporate Disclosure, IAS Regulation | Letter | PDF 227.89 KB |
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| 18/12/2020 | ESMA32-61-413 | ESMA32-61-413 ESMA's CL to IASB DP Goodwill and Impairment | Corporate Disclosure, IAS Regulation | Letter | PDF 226.02 KB |
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| 12/10/2020 | ESMA32-63-1052 | ESMA32-63-1052 ESMA submission to IFRS IC on IAS 32- Warrant | IAS Regulation | Letter | PDF 167.15 KB |
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| 12/10/2020 | ESMA32-63-1051 | ESMA32-63-1051 ESMA submission to IFRS IC on IAS 2- Costs to sell inventory | IAS Regulation | Letter | PDF 133.28 KB |
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| 12/10/2020 | ESMA32-61-418 | ESMA32-61-418 Comment letter to the IFRS IC TAD June 2020 | Corporate Disclosure, IAS Regulation | Letter | PDF 160.79 KB |
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| 06/10/2020 | ESMA32-61-397 | ESMA32-61-397 Comment Letter to IASB on ED PFS | Corporate Disclosure, IAS Regulation | Letter | PDF 240.01 KB |
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| 06/10/2020 | ESMA32-61-421 | ESMA32-61-421 Comment Letter to EFRAG on ED PFS | Corporate Disclosure, IAS Regulation | Letter | PDF 233.89 KB |
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| 24/09/2019 | ESMA32-61-368 | Comment letter to EFRAG regarding IASB's ED- Amendments to IFRS 17 Insurance Contracts | IAS Regulation | Letter | PDF 340.73 KB |
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| 24/09/2019 | ESMA32-61-369 | Comment letter to IASB regarding its ED- Amendments to IFRS 17 Insurance Contracts | IAS Regulation | Letter | PDF 344.51 KB |
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| 17/07/2019 | ESMA32-61-359 | Letter to EFRAG on IASBF Exposure Draft on proposed amendments to the due process handbook | Corporate Disclosure, IAS Regulation | Letter | PDF 355.64 KB |
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| 17/07/2019 | ESMA32-61-352 | Letter to IFRS Foundation- Exposure Draft on proposed amendments to the due process handbook- | Corporate Disclosure, IAS Regulation | Letter | PDF 353.36 KB |
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| 19/06/2019 | ESMA32-61-351 | Letter to EFRAG on IASB’s Exposure Draft Interest Rate Benchmark Reform | IAS Regulation | Letter | PDF 222.98 KB |