ESMA LIBRARY
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
127
REFINE YOUR SEARCH
Sections
- (-) Remove IAS Regulation filter IAS Regulation
- (-) Remove MiFID - Secondary Markets filter MiFID - Secondary Markets
- (-) Remove Audit filter Audit
- (-) Remove Prospectus filter Prospectus
- (-) Remove Market Abuse filter Market Abuse
- (-) Remove Short Selling filter Short Selling
- Corporate Disclosure (177) Apply Corporate Disclosure filter
- CESR Archive (86) Apply CESR Archive filter
- Post Trading (52) Apply Post Trading filter
- IFRS Supervisory Convergence (33) Apply IFRS Supervisory Convergence filter
- Fund Management (26) Apply Fund Management filter
- Joint Committee (24) Apply Joint Committee filter
- MiFID - Investor Protection (15) Apply MiFID - Investor Protection filter
- Credit Rating Agencies (13) Apply Credit Rating Agencies filter
- Securities and Markets Stakeholder Group (11) Apply Securities and Markets Stakeholder Group filter
- Sustainable finance (10) Apply Sustainable finance filter
- Corporate Information (8) Apply Corporate Information filter
- Transparency (7) Apply Transparency filter
- Innovation and Products (6) Apply Innovation and Products filter
- Corporate Finance (5) Apply Corporate Finance filter
- Benchmarks (4) Apply Benchmarks filter
- Securitisation (4) Apply Securitisation filter
- Market Integrity (3) Apply Market Integrity filter
- Supervisory convergence (3) Apply Supervisory convergence filter
- Board of Supervisors (2) Apply Board of Supervisors filter
- CCP Directorate (2) Apply CCP Directorate filter
- COVID-19 (2) Apply COVID-19 filter
- European Single Electronic Format (2) Apply European Single Electronic Format filter
- Risk Analysis & Economics - Markets Infrastructure Investors (2) Apply Risk Analysis & Economics - Markets Infrastructure Investors filter
- Securities Financing Transactions (2) Apply Securities Financing Transactions filter
- Vacancies (2) Apply Vacancies filter
- Corporate Governance (1) Apply Corporate Governance filter
- Guidelines and Technical standards (1) Apply Guidelines and Technical standards filter
- International cooperation (1) Apply International cooperation filter
- Management Board (1) Apply Management Board filter
Type of document
- (-) Remove Letter filter Letter
- (-) Remove Technical Advice filter Technical Advice
- (-) Remove Vacancy filter Vacancy
- Opinion (129) Apply Opinion filter
- Reference (122) Apply Reference filter
- Consultation Paper (60) Apply Consultation Paper filter
- Final Report (56) Apply Final Report filter
- Press Release (54) Apply Press Release filter
- Guidelines & Recommendations (44) Apply Guidelines & Recommendations filter
- Statement (38) Apply Statement filter
- Report (24) Apply Report filter
- Speech (22) Apply Speech filter
- Compliance table (12) Apply Compliance table filter
- Q&A (12) Apply Q&A filter
- Decision (10) Apply Decision filter
- Technical Standards (10) Apply Technical Standards filter
- Annual Report (6) Apply Annual Report filter
- CESR Document (3) Apply CESR Document filter
- SMSG Advice (1) Apply SMSG Advice filter
Your filters
Audit X IAS Regulation X MiFID - Secondary Markets X Short Selling X Market Abuse X Prospectus X Technical Advice X Vacancy X Letter X
Reset all filters| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 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 |
||||
| 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 |
||||
| 04/01/2011 | 10-1541 | 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis | Joint Committee, Audit | Letter | PDF 144.8 KB |
||||
| 04/01/2011 | 10-1541 Annex 1 | 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis- CESR annex | Joint Committee, Audit | Letter | PDF 159.33 KB |
||||
| 04/01/2011 | 10-1541 Annex 2 | 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis- CEBS annex | Joint Committee, Audit | Letter | PDF 120.57 KB |
||||
| 04/01/2011 | 10-1541 Annex 3 | 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis- CEIOPS annex | Joint Committee, Audit | Letter | PDF 87.69 KB |
||||
| 20/01/2011 | 2011/16 | Letter to the SEC- Rulemakings on Registration of non-resident Swap Data Repositories | MiFID - Secondary Markets | Letter | PDF 30.66 KB |
||||
| 20/01/2011 | 2011/4 | Letter to the CFTC- Rulemakings on Registration of foreign Swap Data Repositories and Foreign Boards of Trade | MiFID - Secondary Markets | Letter | PDF 34.38 KB |
||||
| 04/10/2011 | 2011/323 | Final report- ESMA's technical advice on possible delegated acts concerning the Prospectus Directive as amended by the Directive 2010/73/EU | Prospectus, Corporate Disclosure | Technical Advice | PDF 797.56 KB |
||||
| 25/10/2011 | 2011/353 | Comment letter to the IAASB- IAASB Consultation Paper | Audit | Letter | PDF 243.33 KB |
||||
| 06/01/2012 | 2012/10 | Interpretation of the Mineral Companies Recommendations for cement companies | Prospectus, Corporate Disclosure | Letter | PDF 41.27 KB |
Open letter regarding Interpretation of the Mineral Companies Recommendations for cement companies | |||
| 01/03/2012 | 2012/137 | ESMA’s technical advice on possible delegated acts concerning the Prospectus Directive as amended by the Directive 2010/73/EU | Prospectus, Corporate Disclosure | Technical Advice | PDF 1.32 MB |
ESMA publishes today the second part of its final advice (ESMA/2012/137) on possible delegated acts for the Prospectus Directive (PD). The advice was submitted to the Commission on 29 February 2012. In its advice, ESMA proposes how to use a prospectus in a retail cascade and provides input on how to review the provisions of the Prospectus Regulation concerning tax information, indices, auditor’s report on profit forecasts and estimates and audited historical financial information. Today’s advice follows a public consultation started on 13 December 2011. Overall, the technical advice aims to achieve a high level of investor protection and to increase across Europe the legal clarity and efficiency of the prospectus regime. Investment prospectuses as such are aimed to provide investors with easily accessible information on financial products so as to foster in-formed decision-making. | |||
| 01/03/2012 | 2012/138 | ESMA’s technical advice on possible delegated acts concerning the Prospectus Directive as amended by the Directive 2010/73/EU | Prospectus, Corporate Disclosure | Letter | PDF 94.68 KB |
||||
| 20/04/2012 | 2012/236 | ESMA's Technical Advice on possible delegated acts of the short-selling and certain aspects of CDS | Short Selling, Market Integrity | Technical Advice | PDF 509.39 KB |
||||
| 20/12/2012 | 2012/849 | Letter to IAASB on Improving the Auditor's Report | Audit | Letter | PDF 263.73 KB |
||||
| 09/01/2013 | 2012/864 | ESMA’s technical advice on possible delegated acts concerning the Prospectus Directive as amended by the Directive 2010/73/EU | Prospectus, Corporate Disclosure | Technical Advice | PDF 1.23 MB |
||||
| 09/01/2013 | 2012/878 | ESMA’s technical advice on possible delegated acts concerning the Prospectus Directive as amended by the Directive 2010/73/EU | Prospectus, Corporate Disclosure | Letter | PDF 36.15 KB |
||||
| 03/06/2013 | 2013-614 | ESMA’s technical advice on short selling regulation | Short Selling | Technical Advice | PDF 2.3 MB |
Final Report 2013/614 ESMA‘s technical advice on the evaluation of the Regulation (EU) 236/2012 of the European Parliament and of the Council on short selling and certain aspects of credit default swaps | |||
| 05/11/2013 | 2013/1552 | ESMA Comment Letter to the IASB on the Exposure Draft Insurance Contracts | IAS Regulation | Letter | PDF 167.33 KB |
The European Securities and Markets Authority (ESMA) comments on the IASB’s due process with regards to the Exposure Draft (ED) Insurance Contracts with the aim of improving the transparency and decision-usefulness of financial statements and the enforceability of IFRS. |
|||
| 05/11/2013 | 2013/1554 | ESMA Comment Letter to IFRS Interpretations Committee on application of IAS 34 | IAS Regulation | Letter | PDF 112 KB |