ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
19/08/2019 ESMA32-61-366 Letter to IFRS IC- June 2019 tentative agenda decisions Letter PDF
134.47 KB
31/07/2019 ESMA31-67-535 Practical Guide on notifications of major holdings under the Transparency Directive , , Reference PDF
643.2 KB
17/07/2019 ESMA32-61-359 Letter to EFRAG on IASBF Exposure Draft on proposed amendments to the due process handbook , Letter PDF
355.64 KB
17/07/2019 ESMA32-61-352 Letter to IFRS Foundation- Exposure Draft on proposed amendments to the due process handbook- , Letter PDF
353.36 KB
15/07/2019 ESMA32-61-356 Letter to EFRAG on consultation on Equity Instruments – Research On Measurement Project Letter PDF
101.44 KB
15/07/2019 ESMA32-61-353 ESMA response to the EFRAG consultation on Equity Instruments – Research On Measurement Project Reference PDF
233.05 KB
07/06/2019 ESMA32-60-474 Draft RTS amending Delegated Regulation (EU) 2018/815 on the updates of the taxonomy to be used for the ESEF , Final Report PDF
6.5 MB
27/05/2019 ESMA32-62-126 letter to IAASB- proposed strategy for 2020-2023 and work plan for 2020-2021 Letter PDF
178.15 KB
03/05/2019 ESMA35-43-1737 Final report on integrating sustainability risks and factors in the MIFID II , , Final Report PDF
371.73 KB
11/04/2019 ESMA31-67-127 Question and answers on Transparency Directive (TD) , , , , Q&A PDF
354.59 KB
11/04/2019 ESMA31-62-780 Q&A on Prospectus Related Topics , , , , , , Q&A PDF
957.9 KB
27/03/2019 ESMA71-99-1128 EU enforcers focus on new IFRS standards and non-financial information , , Press Release PDF
137.55 KB
27/03/2019 ESMA32-63-672 Enforcement and Regulatory Activities of European Accounting Enforcers in 2018 , Report PDF
1.29 MB
26/03/2019 ESMA32-334-109 Letter to EC- Revision of the European Commission’s Non-Binding Guidelines on Non-Financial Reporting Letter PDF
420.13 KB
22/03/2019 ESMA 32-67-142 Compliance table on ESMA Guidelines on the enforcement of financial information , Compliance table PDF
204.73 KB
22/03/2019 esma32-334-93 Presentation on users needs in relation to corporate reporting Reference PDF
197.42 KB
08/02/2019 esma31-62-1193 List of prospectus thresholds , , Reference PDF
219.05 KB
09/01/2019 ESMA32-65-97 Call for expressions of interest: Consultative Working Group for ESMA’s Corporate Reporting Standing Committee Reference PDF
425.69 KB
09/01/2019 ESMA32-65-97 Application form: Consultative Working Group for ESMA’s Corporate Reporting Standing Committee Reference DOCX
38.2 KB
08/01/2019 ESMA31-65-682 Information on shareholder cooperation and acting in concert under the Takeover Bids Directive , Statement PDF
544.69 KB

The European Securities and Markets Authority (ESMA) has published an update to its statement on practices governed by the Takeover Bid Directive (TBD), focused on shareholder cooperation issues relating to acting in concert and the appointment of board members. The update concerns a change to the Croatian creep-in threshold and secondary threshold in Appendix B. The statement contains a White List of activities that shareholders can cooperate on without the presumption of acting in concert. It also contains information on how shareholders may cooperate in order to secure board member appointments by setting out factors that national authorities may take into account when considering whether shareholders are acting in concert.The statement is in response to a request by the European Commission for clarity on these issues, following its 2012 report on the application of the TBD. It is based on information collected about the TBD’s application and common practices across the European Economic Area (EEA). The statement was prepared by the Takeover Bids Network, a permanent working group, under ESMA’s auspices, that promotes the exchange of information on practices and application of the TBD across EEA.

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