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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
26/01/2022 Market makers - XLS Market makers and authorised primary dealers who are using the exemption under the SSR- XLS Reference XLSX
40.35 KB
26/01/2022 Market makers - pdf Market makers and authorised primary dealers who are using the exemption under the SSR- PDF Reference PDF
465.06 KB
10/01/2022 ESMA22-440-234 ESMA Staff Stakeholder contacts in the fourth quarter 2021 Reference PDF
103.14 KB
07/01/2022 ESMA Chair calendar 2021 Calendar of the Chair of ESMA Reference PDF
125.5 KB
06/01/2022 ESMA42-646012687-331 ESMA Guidelines , Reference XLSX
64.21 KB
17/12/2021 ESMA ED Calendar 2021 calendar of the Executive Director of ESMA Reference PDF
136.51 KB
10/12/2021 ESEF 2021 ESMA ESEF Taxonomy 2021 Reference ZIP
13.49 MB

ESEF taxonomy 2021 - entry points 

Main document:

ESEF taxonomy 2021

Related documents:

ESMA32-60-792 ESEF XBRL Taxonomy Documentation 2021

ESMA32-60-790 ESEF Taxonomy 2021 Architecture

ESMA32-60-793 ESEF Validation Rules 2021

 

Copyright notice © IFRS Foundation

Copyright and database right in the IFRS Taxonomy Materials is being held by the IFRS Foundation. The IFRS Taxonomy Materials are produced using XBRL language with the permission of XBRL International.

The IFRS Foundation shall not assert its rights in the IFRS Taxonomy Materials within the EEA towards the preparation and use of tagged IFRS financial statements in the context of application of IFRS Standards.

The IFRS Foundation reserves all other rights, including but not limited to those outside the EEA.

Commercial use including reproduction is strictly prohibited. For further information please contact the IFRS Foundation at www.ifrs.org

10/12/2021 ESMA32-60-792 ESEF Taxonomy Documentation 2021 Reference PDF
287.35 KB
10/12/2021 ESMA32-60-790 ESEF Taxonomy 2021 Architecture Reference PPTX
54.72 KB
10/12/2021 ESMA32-60-793 ESEF Validation Rules 2021 Reference XLSX
207.04 KB
10/12/2021 Conformance suite 2021 Conformance Suite 2021 Reference ZIP
1.97 MB

Main document:

2021 ESEF conformance suite test files

Related documents:

ESMA32-60-796 ESEF conformance suite documentation 

ESMA32-60-795 ESEF conformance suite list of tests

 

Copyright notice © IFRS Foundation

Copyright and database right in the IFRS Taxonomy Materials is being held by the IFRS Foundation. The IFRS Taxonomy Materials are produced using XBRL language with the permission of XBRL International.

The IFRS Foundation shall not assert its rights in the IFRS Taxonomy Materials within the EEA towards the preparation and use of tagged IFRS financial statements in the context of application of IFRS Standards.

The IFRS Foundation reserves all other rights, including but not limited to those outside the EEA.

Commercial use including reproduction is strictly prohibited. For further information please contact the IFRS Foundation at www.ifrs.org

10/12/2021 ESMA32-60-796 ESEF Conformance Suite Documentation 2021 Reference PDF
670.73 KB
10/12/2021 ESMA32-60-795 ESEF Conformance Suite 2021 Reference XLSX
49.05 KB
30/11/2021 ESMA41-140-79 Technical standards , Reference XLSX
169.44 KB
24/11/2021 ESMA22-106-3734 SMSG advice to ESMA on its Consultation Paper on the review of certain aspects of the Short Selling Regulation , SMSG Advice PDF
167.66 KB
08/11/2021 Net short thresholds Net short position notification thresholds for sovereign issuers Reference XLSX
27.43 KB

According to Article 7(2) of the Short Selling Regulation, ESMA has to publish a list of the thresholds applicable to the sovereign issuers for the purpose of the notification to competent authorities of significant net short position in sovereign debt.

The way these notification thresholds are defined is further specified in the Commission Delegated Regulation No 918/2012 (the “DR”). The DR specifies that initial threshold categories shall be:
1.0.1% applicable where the total amount of outstanding issued sovereign debt is between 0 and 500 billion euros;
2.0.5% applicable where the total amount of outstanding issued sovereign debt is above 500 billion euros or where there is a liquid futures market for the particular sovereign debt.

The additional incremental levels shall be set at 50% of the initial thresholds. The reporting thresholds shall be monetary amounts fixed by applying the percentage thresholds to the outstanding sovereign debt of the sovereign issuer. They will be revised and updated quarterly to reflect changes in the total amount of outstanding sovereign debt of each sovereign issuer.

In addition, the DR states that the amount of outstanding debt should be calculated using a duration adjusted approach. ESMA has published a Q&A document on how to proceed for the duration adjustment.

The table of thresholds contains the name of the sovereign issuer, the amount of outstanding debt duration adjusted, the initial threshold amount and the relevant percentage, the incremental threshold amount and the relevant percentage.

Please note that the figures of the amount of outstanding debt are duration adjusted (not nominal amounts) and are approximations provided by competent authorities.

03/11/2021 Organisation Chart ESMA Organigramme Reference PDF
1.15 MB

This organigramme represents the current structure of ESMA. 

11/10/2021 ESMA22-440-223 ESMA Staff Stakeholder contacts in the third quarter 2021 Reference PDF
98.52 KB
24/09/2021 ESMA50-164-772 Links to the national websites explaining the procedures for notifications of net short positions Reference PDF
158.57 KB
24/09/2021 ESMA70-156-3914 Response form- Consultation Paper on the review of certain aspects of the SSR Reference DOCX
751.38 KB

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