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|Date||Ref.||Title||Section||Type||Download||Info||Summary||Related Documents||Translated versions|
|20/05/2020||ESMA32-63-972||Implications of the COVID-19 outbreak on the half-yearly financial reports||Corporate Disclosure, COVID-19||Statement||PDF
|11/05/2020||ESMA32-61-403||Letter to EFRAG on IASB Exposure Draft COVID-19 Related Rent Concessions||Corporate Disclosure, COVID-19||Letter||PDF
|11/05/2020||ESMA32-61-402||Letter to IASB Exposure Draft COVID-19 Related Rent Concessions||Corporate Disclosure, COVID-19||Letter||PDF
|06/05/2020||ESMA70-156-2803||Response form- SME Growth Markets||Market Abuse, Market Integrity, MiFID - Secondary Markets||Reference||DOCX
|17/04/2020||ESMA32-51-370||Q&A on ESMA Guidelines on Alternative Performance Measures||Corporate Disclosure, Corporate Information||Q&A||PDF
|02/04/2020||ESMA71-99-1308||ESMA publishes 2019 report on enforcement of corporate disclosure||Corporate Disclosure||Press Release||PDF
|02/04/2020||ESMA32-63-846||Enforcement and regulatory activities of European enforcers in 2019||Corporate Disclosure||Report||PDF
|25/03/2020||ESMA32-63-951||Accounting implications of the COVID-19 outbreak on the calculation of expected credit losses in accordance with IFRS 9||Corporate Disclosure, COVID-19||Statement||PDF
|23/03/2020||ESMA32-60-583||ESEF Conformance suite 2020 test cases||European Single Electronic Format||Reference||XLSX
|23/03/2020||ESMA32-60-583 zip folder||ESEF conformance suite 2020||European Single Electronic Format||Reference||ZIP
|27/02/2020||ESMA/2014/677-REV||Information on shareholder cooperation and acting in concert under the Takeover Bids Directive||Corporate Disclosure, Corporate Governance||Statement||PDF
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.
|13/02/2020||ESMA70-145-66||Compliance table regarding MAR guidelines for persons receiving market soundings||Guidelines and Technical standards, Market Abuse||Compliance table||PDF
|31/01/2020||ESMA70-155-7850||Opinion- Relating to the intended Accepted Market Practice on liquidity contracts notified by the Commissione Nazionale per le Società e la Borsa (Consob)||Market Abuse||Opinion||PDF
|23/12/2019||ESMA32-60-537||ESEF Validation rules 2019||European Single Electronic Format||Reference||XLSX
|23/12/2019||ESMA32-60-536||ESEF Taxonomy 2019 Architecture||European Single Electronic Format||Reference||PDF
|23/12/2019||ESMA32-60-534||ESMA XBRL Taxonomy Documentation 2019||European Single Electronic Format||Reference||PDF
|20/12/2019||ESMA32-334-150||Report On the use of Alternative Performance Measures and on the compliance with ESMA’s APM Guidelines||Corporate Disclosure, Supervisory convergence||Report||PDF
|20/12/2019||ESEF 2019||ESMA ESEF Taxonomy 2019||European Single Electronic Format||Reference||ZIP
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|19/12/2019||ESMA70-145-1020||List of national competent authorities that have increased the thresholds for the notification of transactions of persons discharging managerial responsibilities and closely associated persons||Market Abuse||Reference||PDF
|13/12/2019||ESMA70-156-1823||ESMA 2019 report on the application of AMPs||Market Abuse, Market Integrity||Report||PDF