ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
13/05/2022 ESMA32-339-208 Public statement on Transparency on implementation of IFRS 17 Insurance Contracts Corporate Disclosure Statement PDF
168.3 KB
13/05/2022 ESMA32-63-1277 Public statement on Implications of Russia’s invasion of Ukraine on half-yearly financial reports Corporate Disclosure Statement PDF
184.38 KB
14/03/2022 ESMA71-99-1864 ESMA Statement on Ukraine Benchmarks, Board of Supervisors, CCP Directorate, Corporate Disclosure, Credit Rating Agencies, Fund Management, Market Abuse, Market Integrity, MiFID - Secondary Markets, Post Trading, Press Releases, Trade Repositories, Trading Statement PDF
93.35 KB
29/10/2021 ESMA32-63-1186 Public Statement on the European Common Enforcement Priorities 2021 Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence Statement PDF
151.59 KB
31/03/2021 ESMA32-63-1156 Public statement Application of TD requirements following Brexit Brexit, Corporate Disclosure, IFRS Supervisory Convergence, Supervisory convergence Statement PDF
104.37 KB
25/02/2021 ESMA71-99-1573 ESMA appoints new chair of its Corporate Reporting Standing Committee Corporate Disclosure Statement PDF
78.55 KB
28/10/2020 ESMA32-63-1041 Public Statement on the European Common Enforcement Priorities 2020 Corporate Disclosure, IFRS Supervisory Convergence Statement PDF
266.78 KB
15/07/2020 ESMA71-99-1364 ESMA Statement on Assessment of German Financial Reporting Regime Corporate Disclosure, Guidelines and Technical standards, Press Releases, Supervisory convergence Statement PDF
88.5 KB
11/06/2020 ESMA32-334-245 ESMA response to EC Consultation on NFRD Corporate Disclosure, Sustainable finance Statement PDF
429.86 KB
20/05/2020 ESMA32-63-972 Implications of the COVID-19 outbreak on the half-yearly financial reports Corporate Disclosure, COVID-19 Statement PDF
111.97 KB
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
135.91 KB
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
368.97 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.
22/10/2019 ESMA32-63-791 European common enforcement priorities for 2019 annual financial reports Corporate Disclosure, IAS Regulation Statement PDF
482.56 KB
26/10/2018 ESMA32-63-503 European common enforcement priorities for 2018 annual financial reports Corporate Disclosure, IFRS Supervisory Convergence Statement PDF
489.61 KB
30/05/2018 ESMA71-99-991 Statement of the EBA and ESMA on the treatment of retail holdings of debt financial instruments subject to the Bank Recovery and Resolution Directive MiFID - Investor Protection, Warnings and publications for investors Statement PDF
926.71 KB
27/04/2018 ESMA22-103-753 Multilateral MoU on cooperation, information exchange and consultation International cooperation, Joint Committee Statement PDF
731.24 KB
15/12/2017 ESMA71-99-910 Statement on preparatory work of the European Securities and Markets Authority in relation to CFDs and binary options offered to retail clients MiFID - Investor Protection, Warnings and publications for investors Statement PDF
209.47 KB
13/11/2017 ESMA50-157-828 ESMA alerts firms involved in Initial Coin Offerings (ICOs) to the need to meet relevant regulatory requirements Innovation and Products, Warnings and publications for investors Statement PDF
330.73 KB
13/11/2017 ESMA50-157-829 ESMA alerts investors to the high risks of Initial Coin Offerings (ICOs) Innovation and Products, Warnings and publications for investors Statement PDF
444.01 KB
27/10/2017 ESMA32-63-340 Public Statement on European common enforcement priorities for 2017 IFRS financial statements Corporate Disclosure, IFRS Supervisory Convergence Statement PDF
287.62 KB

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