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 filtersDate | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
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23/05/2022 | ESMA32-51-907 | Letter on the IFRS Interpretations Committee’s tentative agenda decision on Transfer of Insurance Coverage under a Group of Annuity Contracts (IFRS 17) | Corporate Disclosure, IFRS Supervisory Convergence | Letter | PDF 110.67 KB |
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02/05/2022 | ESMA70-449-501 | Opinion ITS insider lists | Market Integrity, MiFID - Investor Protection, MiFID - Secondary Markets, Trading | Opinion | PDF 1.76 MB |
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02/05/2022 | ESMA70-449-497 | Opinion RTS liquidity contracts for SME Growth Market issuers | Market Integrity, MiFID - Investor Protection, MiFID - Secondary Markets, Trading | Opinion | PDF 849.59 KB |
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19/04/2022 | ESMA35-43-3112 | Letter to the EC on the MiFID II suitability consultation | MiFID - Investor Protection | Letter | PDF 177.03 KB |
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15/02/2022 | ESMA24-436-1152 | ESMA response to the Commission consultation on the Listings Act | Market Abuse, MiFID - Investor Protection, Prospectus | Letter | PDF 99.52 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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04/01/2022 | ESMA32-61-484 | ESMA letter to EFRAG regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach | Corporate Disclosure, IFRS Supervisory Convergence | Letter | PDF 256.38 KB |
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04/01/2022 | ESMA32-61-473 | ESMA letter to IASB regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach | Corporate Disclosure, IFRS Supervisory Convergence | Letter | PDF 255.94 KB |
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19/11/2021 | ESMA35-43-349 | Q&As on MiFID II and MiFIR investor protection topics | MiFID - Investor Protection, Supervisory convergence | Q&A | PDF 1023.15 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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30/09/2021 | ESMA80-196-5819 | Opinion on improving access to and use of credit ratings | Credit Rating Agencies | Opinion | PDF 331.84 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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29/07/2021 | ESMA33-5-87 | Q&A on the Implementation of the Regulation (EU) No 462 2013 On CRA | Credit Rating Agencies | Q&A | PDF 409.83 KB |
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22/07/2021 | ESMA32-339-183 | Letter to IFRS IC on IFRS IC’s tentative agenda decision on TLTRO III | IFRS Supervisory Convergence | Letter | PDF 186.34 KB |
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22/07/2021 | ESMA32-67-790 | Letter to IFRS IC on rent concessions | IFRS Supervisory Convergence | Letter | PDF 238.98 KB |
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22/07/2021 | ESMA32-61-467 | Letter to EFRAG on IASB’s Discussion Paper Business Combinations Under Common Control | IFRS Supervisory Convergence | Letter | PDF 276.92 KB |
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22/07/2021 | ESMA32-61-455 | Letter to IASB on IASB’s Discussion Paper Business Combinations Under Common Control | IFRS Supervisory Convergence | Letter | PDF 271.29 KB |
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22/07/2021 | ESMA32-61-466 | Letter to IASB on IAS 21 amendments | IFRS Supervisory Convergence | Letter | PDF 186.7 KB |
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22/07/2021 | ESMA32-61-469 | Letter to EFRAG on IAS 21 amendments | IFRS Supervisory Convergence | Letter | PDF 189.6 KB |