ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
14/06/2012 2012/248 Letter to the IFRS Interpretation Committee- Accouting exposure to Greek sovereign debt IFRS Supervisory Convergence Letter PDF
361.61 KB
23/08/2012 2012/464 ESMA Letter to IFRS Interpretations Committee on the scope of IFRS 2 and 3 IFRS Supervisory Convergence Letter PDF
203.41 KB
03/12/2013 2013/1773 Agenda item request, Issues related to the application of IFRS 5 IFRS Supervisory Convergence Letter PDF
188.74 KB
03/12/2013 2013/1774 Agenda item request, Classification and measurement of core inventories IFRS Supervisory Convergence Letter PDF
162.52 KB
21/02/2013 2013/244 Letter to the IFRS regarding discontinued operations- change in disposal method IFRS Supervisory Convergence Letter PDF
190.81 KB
15/01/2013 2013/9 Letter to IFRS IC- Elimination of intercompany profits between an issuer and its joint venture IFRS Supervisory Convergence Letter PDF
228.54 KB
05/03/2013 2013/SMSG/03 SMSG Advice on Benchmarks/Indices Securities and Markets Stakeholder Group, Benchmarks Letter PDF
253.23 KB
18/08/2015 2015/1258 ESMA submission to IFRS IC on IAS 20 IFRS Supervisory Convergence Letter PDF
79.26 KB
23/02/2015 2015/168 Letter to EU Institutions re ESMA’s 2015 Work Programme Corporate Information, Management Board, Board of Supervisors Letter PDF
37.31 KB		 Dear Mr Gualtieri, Ms Ribkina and Commissioner Hill, On 30 September 2014 we sent you ESMA’s Work Programme for 2015, which was based on the budget request that had been approved by ESMA’s Board of Supervisors: a budget of €38,639,000 and 147 Establishment Plan posts. The EU budget had not been voted at the time. Following the adoption of the EU budget, ESMA’s 2015 expenditure budget is €33,601,402 (plus an additional €3,100,000 from assigned revenues for tasks delegated from National Competent Authorities) with an Establishment Plan of 137 posts. ESMA’s Board of Supervisors has approved a revised work programme to account for the difference of €5m and 10 Establishment Plan posts; representing a 15% reduction compared to the planned ESMA budget and 7% of its Establishment Plan. ESMA will therefore lack sufficient resources to execute all the tasks that were initially planned for 2015. The Work Programme explains the areas where reprioritisation had to take place, including the risk that ESMA will not fully meet its legal obligations, for instance due to the delay of delivery compared to legally set timetables. A summary of the deprioritised tasks is annexed to the Work Programme and reproduced in the table below. 2014/1200rev ESMA Work Programme
23/02/2015 2015/419 IFRS IC Agenda Item Request: Measurement of minimum funding requirement in pension asset ceiling test IFRS Supervisory Convergence Letter PDF
27.23 KB
05/06/2015 2015/911 ESMA Submission to IFRS IC on Application of IAS 12 IFRS Supervisory Convergence Letter PDF
29.66 KB
22/12/2016 2016/1617 2016-1617 Comment Letter to EFRAG IFRS 16 Preliminary Consultation IFRS Supervisory Convergence Letter PDF
113.55 KB
20/12/2016 2016/1660 2016-1660 Comment letter to EFRAG on the Draft endorsement advice on Amendments on IFRS 4 IFRS Supervisory Convergence Letter PDF
92.19 KB
26/05/2021 ESMA22-328-603 ESMA response to the targeted consultation on the functioning of the ESAs Board of Supervisors Letter PDF
255.74 KB
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
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
03/03/2021 ESMA32-51-818 Letter to the EC on next steps following Wirecard Corporate Disclosure, Guidelines and Technical standards, Supervisory convergence, Transparency Letter PDF
277.21 KB
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
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
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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