ESMA LIBRARY
REFINE YOUR SEARCH
Sections
- (-) Remove Audit filter Audit
- (-) Remove Securities Financing Transactions filter Securities Financing Transactions
- CESR Archive (517) Apply CESR Archive filter
- Press Releases (298) Apply Press Releases filter
- Corporate Disclosure (205) Apply Corporate Disclosure filter
- Post Trading (108) Apply Post Trading filter
- Fund Management (93) Apply Fund Management filter
- Credit Rating Agencies (83) Apply Credit Rating Agencies filter
- IAS Regulation (74) Apply IAS Regulation filter
- MiFID - Secondary Markets (72) Apply MiFID - Secondary Markets filter
- Joint Committee (61) Apply Joint Committee filter
- MiFID - Investor Protection (60) Apply MiFID - Investor Protection filter
- IFRS Supervisory Convergence (43) Apply IFRS Supervisory Convergence filter
- Supervisory convergence (31) Apply Supervisory convergence filter
- Risk Analysis & Economics - Markets Infrastructure Investors (28) Apply Risk Analysis & Economics - Markets Infrastructure Investors filter
- Corporate Information (25) Apply Corporate Information filter
- Prospectus (23) Apply Prospectus filter
- Benchmarks (22) Apply Benchmarks filter
- Market Abuse (20) Apply Market Abuse filter
- Securities and Markets Stakeholder Group (20) Apply Securities and Markets Stakeholder Group filter
- Board of Supervisors (18) Apply Board of Supervisors filter
- Market Integrity (17) Apply Market Integrity filter
- Management Board (16) Apply Management Board filter
- Innovation and Products (15) Apply Innovation and Products filter
- Brexit (14) Apply Brexit filter
- Transparency (14) Apply Transparency filter
- Sustainable finance (13) Apply Sustainable finance filter
- Securitisation (12) Apply Securitisation filter
- Short Selling (12) Apply Short Selling filter
- Trade Repositories (11) Apply Trade Repositories filter
- Corporate Governance (9) Apply Corporate Governance filter
- Trading (9) Apply Trading filter
- Corporate Finance (8) Apply Corporate Finance filter
- CCP Directorate (7) Apply CCP Directorate filter
- Guidelines and Technical standards (7) Apply Guidelines and Technical standards filter
- COVID-19 (6) Apply COVID-19 filter
- Warnings and publications for investors (6) Apply Warnings and publications for investors filter
- European Single Electronic Format (5) Apply European Single Electronic Format filter
- Planning reporting budget (5) Apply Planning reporting budget filter
- International cooperation (4) Apply International cooperation filter
- Board of Appeal (3) Apply Board of Appeal filter
- MiFID II: Transparency Calculations and DVC (2) Apply MiFID II: Transparency Calculations and DVC filter
- Crowdfunding (1) Apply Crowdfunding filter
Type of document
- (-) Remove Letter filter Letter
- (-) Remove Press Release filter Press Release
- (-) Remove Consultation Paper filter Consultation Paper
- Reference (7) Apply Reference filter
- Statement (5) Apply Statement filter
- Final Report (3) Apply Final Report filter
- Annual Report (1) Apply Annual Report filter
- Q&A (1) Apply Q&A filter
- Speech (1) Apply Speech filter
| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 09/07/2020 | ESMA74-362-608 | Guidelines on calculation of positions in SFTs by Trade Repositories | Securities Financing Transactions, Trade Repositories | Consultation Paper | PDF 799.81 KB |
||||
| 09/03/2020 | ESMA71-99-1287 | ESMA Supervision WP 2020 | Benchmarks, Credit Rating Agencies, Press Releases, Securities Financing Transactions, Securitisation, Trade Repositories | Press Release | PDF 130.42 KB |
||||
| 27/05/2019 | ESMA32-62-126 | letter to IAASB- proposed strategy for 2020-2023 and work plan for 2020-2021 | Audit | Letter | PDF 178.15 KB |
||||
| 27/05/2019 | ESMA70-151-1985 | Consultation paper on Guidelines for reporting under Articles 4 and 12 SFTR | Securities Financing Transactions | Consultation Paper | PDF 1.32 MB |
||||
| 05/09/2018 | ESMA70-151-1719 | Letter to VP Dombrovskis on opinion on SFTR | Securities Financing Transactions | Letter | PDF 213.13 KB |
||||
| 05/09/2018 | ESMA70-151-1651 Annex 1 | Letter from European Commission on SFTR draft RTS | Securities Financing Transactions | Letter | PDF 159.5 KB |
||||
| 27/10/2017 | ESMA71-99-623 | Press Release on 2017 Enforcement Priorities | Audit, Corporate Disclosure, IFRS Supervisory Convergence, Press Releases | Press Release | PDF 172.2 KB |
||||
| 26/07/2017 | ESMA32-62-91 | Comment letter to the IAASB on ISA 540 Auditing accounting estimates | Audit, Corporate Disclosure | Letter | PDF 361.8 KB |
||||
| 10/11/2016 | 2016-1564 | ESMA prepares for new International Financial Reporting Standard 9 | Audit, Corporate Disclosure, IFRS Supervisory Convergence, Press Releases | Press Release | PDF 132.26 KB |
||||
| 12/10/2016 | 2016/1465 | Comment letter to IASB regarding the proposed IASB’s ED ‘Definition of a Business and Accounting for Previously Held Interests’ | Audit, IAS Regulation | Letter | PDF 288.41 KB |
||||
| 12/10/2016 | 2016/1466 | Comment letter to EFRAG regarding the proposed IASB’s ED ‘Definition of a Business and Accounting for Previously Held Interests’ | Audit, IAS Regulation | Letter | PDF 287.78 KB |
||||
| 30/09/2016 | 2016/1411 | ESMA consults on future reporting rules for securities financing transactions | Post Trading, Press Releases, Securities Financing Transactions | Press Release | PDF 148.11 KB |
The European Securities and Markets Authority (ESMA) has issued today a consultation paper on draft technical standards implementing the Securities Financing Transaction Regulation (SFTR), which aims to increase the transparency of shadow banking activities. Securities financing transactions (SFTs) are transactions where securities are used to borrow cash (or other higher investment-grade securities), or vice versa – this includes repurchase transactions, securities lending and sell/buy-back transactions. |
|||
| 30/09/2016 | 2016/1409 | Draft RTS and ITS under SFTR and amendments to related EMIR RTS | Post Trading, Securities Financing Transactions | Consultation Paper | PDF 5.63 MB |
The European Securities and Markets Authority (ESMA) is publishing this Consultation Paper as part of its consultations on Level 2 measures under the Securities Financing Transactions Regulation (SFTR) as well as certain amendments to the Level 2 measures under EMIR in order to take into account legal developments as well as to ensure consistency, where relevant, between the frameworks of both regulations Contents Section 1 is the executive summary of the document. Section 2 explains the background to our proposals. Section 3 includes detailed information on the procedure and criteria for registration as TR under SFTR. Section 4 details the use of internationally agreed reporting standards, the reporting logic under SFTR and the main aspects of the structure of an SFT report. Section 5 covers the requirements regarding transparency of data and aggregation and comparison of data. Section 6 details the access levels of authorities. Section 7 contains the tables of fields, for the relevant types of SFTs, as well as a summary of all the questions. Next Steps ESMA will consider the feedback it received to this document in the fourth quarter of 2016. The final report and the draft technical standards will be submitted to the European Commission for endorsement by the end of Q1/beginning Q2 2017. |
|||
| 26/05/2016 | 2016/728 | Comment letter to IAASB on Audit Quality | Audit, Corporate Disclosure | Letter | PDF 537.7 KB |
||||
| 07/04/2014 | 2014/363 | Letter to the IAASB on its Proposed Strategy and Work Program for 2015-2019 | Audit | Letter | PDF 207.37 KB |
The European Securities and Markets Authority (ESMA) considered the Consultation Paper on the IAASB’s Proposed Strategy for 2015-2019 and the Proposed Work Program for 2015-2016 (CP) and thanks you for the opportunity to contribute to the IAASB’s due process. The views expressed in this letter are made from the point of view of securities regulators with the aim to enhance investor protection and improve listed entities’ auditors’ reports. |
|||
| 04/12/2013 | 2013/1880 | IAASB ED– Reporting on Audited Financial Statements | Audit | Letter | PDF 171.53 KB |
||||
| 20/12/2012 | 2012/849 | Letter to IAASB on Improving the Auditor's Report | Audit | Letter | PDF 263.73 KB |
||||
| 25/10/2011 | 2011/353 | Comment letter to the IAASB- IAASB Consultation Paper | Audit | Letter | PDF 243.33 KB |
||||
| 04/01/2011 | 10-1541 | 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis | Joint Committee, Audit | Letter | PDF 144.8 KB |
||||
| 04/01/2011 | 10-1541 Annex 1 | 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis- CESR annex | Joint Committee, Audit | Letter | PDF 159.33 KB |