ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
19/11/2021 ESMA70-1861941480-52 Q&A on EMIR implementation , Q&A PDF
1.37 MB
27/10/2021 ESMA32-67-791 Letter to IFRS IC on classification of SPAC shares as equity or liability (IAS 32) , , , Letter PDF
223.92 KB
30/09/2021 ESMA74-362-893 QAs on SFTR data reporting , , Q&A PDF
356.79 KB
23/09/2021 ESMA32-61-468 Third Agenda Consultation letter to EFRAG , , Letter PDF
355.42 KB
23/09/2021 ESMA32-61-457 Third Agenda Consultation letter to the IASB , , Letter PDF
355.57 KB
06/08/2021 ESMA70-145-111 Q&A on the Market Abuse Regulation , Q&A PDF
475.69 KB

The purpose of this document is to promote common supervisory approaches and practices in the application of MAR and its implementing measures. It does this by providing responses to questions posed by the general public and competent authorities in relation to the practical application of the MAR framework

The content of this document is aimed at competent authorities to ensure that in their supervisory activities and their actions are converging along the lines of the responses adopted by ESMA and at helping issuers, investors and other market participants by providing clarity on the content of the market abuse rules, rather than creating an extra layer of requirements.

27/07/2021 ESMA31-62-1258 Q&As on the Prospectus Regulation Q&A PDF
814.87 KB
23/07/2021 ESMA32-334-419 Response to IFRS Foundation- Changes to the Constitution for a future ISSB , Letter PDF
159.18 KB
30/03/2021 ESMA32-67-771 Letter to the IASB on RFI IFRS10-11-12 , , Letter PDF
137.16 KB
03/03/2021 ESMA32-51-818 Letter to the EC on next steps following Wirecard , , , Letter PDF
277.21 KB
16/02/2021 ESMA32-339-151 Letter IFRS IC TLTRO III Letter PDF
436.9 KB
18/12/2020 ESMA32-61-445 ESMA32-61-445 ESMA's CL to EFRAG on IASB DP Goodwill and Impairment , Letter PDF
227.89 KB
18/12/2020 ESMA32-61-413 ESMA32-61-413 ESMA's CL to IASB DP Goodwill and Impairment , Letter PDF
226.02 KB
16/12/2020 ESA 2020 28 ESAs Letter to IFRS Foundation consultation sustainability reporting Letter PDF
155.56 KB
09/11/2020 ESMA31-67-127 Question and answers on Transparency Directive (TD) , , , , Q&A PDF
352.79 KB
03/11/2020 ESMA71-99-1423 QA Fast Track Peer Review- Wirecard , , Q&A PDF
248.14 KB
12/10/2020 ESMA32-61-418 ESMA32-61-418 Comment letter to the IFRS IC TAD June 2020 , Letter PDF
160.79 KB
06/10/2020 ESMA32-61-397 ESMA32-61-397 Comment Letter to IASB on ED PFS , Letter PDF
240.01 KB
06/10/2020 ESMA32-61-421 ESMA32-61-421 Comment Letter to EFRAG on ED PFS , Letter PDF
233.89 KB
05/10/2020 ESMA22-106-2788 SMSG Summary of Conclusions 9 July 2020 , Summary of Conclusions PDF
158.28 KB

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