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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
19/04/2018 ESMA 32-63-427 22nd Extract from the EECS’s Database of Enforcement Reference PDF
616 KB
27/10/2020 ESMA70-155-10864 Annex to Position Limits Opinion Reference CSV
6.27 KB
29/07/2021 ESMA70-155-10816 Annex to Transparency Opinion Reference CSV
65.31 KB
16/08/2012 2012/526 Announcement of roundtable on materiality in financial reporting- 1 October 12 Reference PDF
100.21 KB
05/01/2017 ESMA32-65-67 Application Form for CRSC CWG , Reference DOCX
38.09 KB
08/10/2020 ESMA70-156-3430 Call for Evidence_RTS 1 and RTS 2 Review Reference XLSX
8.99 MB
05/01/2017 ESMA32-65-68 Call for expressions of interest Consultative Working Group for ESMA's Corporate Reporting Standing Committee (CRSC) , Reference PDF
369.22 KB
06/08/2019 ESMA74-361-75 Call for interest DAG members , Reference PDF
167.88 KB
03/06/2021 ESMA32-65-324 Call for interest ESMA ECL Workshop , Reference PDF
39.11 KB
01/12/2020 ESMA32-67-142 Compliance table on ESMA Guidelines on the enforcement of financial information , Compliance table PDF
150.56 KB
10/03/2020 ESMA70-156-2189 Consultation paper on Review Report on Transparency for Non-equity TOD Consultation Paper PDF
7.93 MB
04/02/2020 ESMA70-156-2188 Consultation paper on Review Report Transparency Equity DVC TOS Consultation Paper PDF
4.75 MB
25/09/2020 ESMA70-156-2013 Consultation Paper on the functioning of Organised Trading Facilities , Consultation Paper PDF
673.72 KB
09/07/2021 ESMA70-156-4236 Consultation Paper on the review of RTS 1 and 2 Consultation Paper PDF
3.55 MB
10/11/2011 2011/373 Consultation paper- Considerations of materiality in financial reporting , Consultation Paper PDF
170.93 KB
03/02/2020 ESMA70-156-1757 Consultation Paper- MiFIR report on SI Consultation Paper PDF
825.33 KB
20/11/2020 ESMA74-362-932 CP on DRSP criteria for derogation , , Consultation Paper PDF
384.54 KB
20/11/2020 ESMA74-362-837 CP on DRSP fees , , Consultation Paper PDF
526.22 KB
24/09/2020 ESMA74-362-773 CP on MiFID II MiFIR review report , , , Consultation Paper PDF
688.1 KB
13/02/2014 2014/175 ESMA Guidelines on Alternative Performance Measures , Consultation Paper PDF
319.12 KB

Reasons for publication In October 2005, the Committee of European Securities Regulators (CESR), ESMA’s predecessor body, published a Recommendation on Alternative Performance Measures (“CESR Recommendation” CESR/05-178b). The CESR Recommendation was issued mainly in order to reinforce the objectives of Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards. Given the CESR Recommendation has now been in force for more than 8 years, ESMA has decided to review it with the objective of strengthening the principles contained in it. ESMA now plans to re-issue the principles as ESMA [draft] guidelines thus ensuring that issuers and NCAs will make every effort to com-ply with them. Contents ESMA is issuing this Consultation Paper (CP) to inform market participants about the background to its decision to revise the CESR Recommendation and seek their views on such revision. Section II “Introduction” indicates the reasons for which ESMA believes that these [draft] guidelines on APMs should be issued. Section III “Scope and purpose of the [draft] guidelines” indicates when the [draft] guidelines apply and how these [draft] guidelines interact with financial statements. Section IV “Compliance and reporting obligations” describes how issuers and NCAs should comply with the [draft] guidelines. Section V “[Draft] Guidelines on APMs (Background)” describes the rationale followed in preparing the [draft] guidelines and explanations on the principles provided, which are included in full in Annex III. ESMA would appreciate any comments and answers from stakeholders on the questions contained in the consultation paper. For your convenience, the questions are summarised in annex II. Next steps ESMA will consider the feedback it receives to this consultation in 2014 and expects to publish final guide-lines in the fourth quarter of 2014.