ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
22/12/2016 2016/1617 2016-1617 Comment Letter to EFRAG IFRS 16 Preliminary Consultation Letter PDF
113.55 KB
05/01/2017 2016/1621 2016-1621 ESMA letter to EC on postponement of ESEF RTS , , Letter PDF
87.44 KB
20/12/2016 2016/1660 2016-1660 Comment letter to EFRAG on the Draft endorsement advice on Amendments on IFRS 4 Letter PDF
92.19 KB
03/12/2013 2013/1774 Agenda item request, Classification and measurement of core inventories Letter PDF
162.52 KB
03/12/2013 2013/1773 Agenda item request, Issues related to the application of IFRS 5 Letter PDF
188.74 KB
09/02/2016 2016/235 Comment letter on Taxonomy due process , , Letter PDF
84.24 KB
24/06/2014 2014/685 Draft Regulatory Technical Standards under the CRA3 Regulation Technical Standards PDF
2.39 MB
The European Securities and Markets Authority (ESMA) has published its Final Report on draft Regulatory Technical Standards (RTS) required under the Credit Rating Agencies (CRA3) Regulation regarding information on transparency of structured finance instruments, the European Rating Platform and periodic reporting of fees charged by credit rating agencies. The draft RTS, which complement the existing regulatory framework for credit rating agencies (CRAs), cover: • disclosure requirements on structured finance instruments (SFIs); • the European Rating Platform (ERP); and • the periodic reporting on fees charged by CRAs.
30/03/2012 2012/228 Draft technical standards on the Regulation (EU) No 236/2012 of the European Parliament and of the Council on short selling and certain aspects of credit default swaps Technical Standards PDF
1.02 MB
Regulation (EU) No 236/2012 of the European Parliament and of the Council of 14 March on short selling and certain aspects of credit default swaps (the Regulation)  requires ESMA to develop draft regulatory (RTS) and implementing technical standards (ITS) in relation to several provisions contained in Articles 9, 11, 12 and 16 of the Regulation. The draft RTS and ITS will be submitted to the European Commission by 31 March 2012. The Commission has three months to decide whether to endorse ESMAs draft technical standards. A further regulatory technical standard, on the method of calculation of the fall in value of a financial instrument required under Article 24(8) of the Regulation will be submitted together with the technical advice in the course of April 2012.
23/08/2012 2012/464 ESMA Letter to IFRS Interpretations Committee on the scope of IFRS 2 and 3 Letter PDF
203.41 KB
13/04/2021 ESMA80-195-858 ESMA response to ESRB letter on procyclicality of credit ratings Letter PDF
180.39 KB
05/06/2015 2015/911 ESMA Submission to IFRS IC on Application of IAS 12 Letter PDF
29.66 KB
18/08/2015 2015/1258 ESMA submission to IFRS IC on IAS 20 Letter PDF
79.26 KB
18/12/2018 fisma.01/РР/ rv/ (2018) 6771757 European Commission letter to ESMA on draft RTS and ITS securitisation disclosures Letter PDF
139.27 KB
On Friday 14 December 2018, the European Securities and Markets Authority (ESMA) received a letter from the European Commission regarding the draft regulatory and implementing technical standards on securitisation disclosures submitted by ESMA on 22 August 2018.
 
The letter states that the Commission intends to endorse those draft regulatory and implementing technical standards only once certain amendments are introduced.
22/12/2011 2011/462 Final Report- Draft RTS on the assessment of compliance of credit rating methodologies with CRA Regulation Technical Standards PDF
445.83 KB
22/12/2011 2011/464 Final report- Draft RTS on the content and format of ratings data periodic reporting to be requested from credit ratings agencies for the purpose of on-going supervision by ESMA Technical Standards PDF
485.78 KB
22/12/2011 2011/463 Final report- Regulatory technical standards on the information for registration and certification of credit rating agencies Technical Standards PDF
444.79 KB
22/12/2011 2011/461 Final report- Regulatory Technical Standards on the presentation of the information that credit rating agencies shall disclose in accordance with Article 11(2) and point 1 of Part II of Section E of Annex I to Regulation (EC) No 1060/2009 Technical Standards PDF
555.25 KB
23/02/2015 2015/419 IFRS IC Agenda Item Request: Measurement of minimum funding requirement in pension asset ceiling test Letter PDF
27.23 KB
24/06/2014 2014/686 Letter to Commissioner Barnier re draft Regulatory Technical Standards under the CRA3 Regulation Letter PDF
25.37 KB
08/01/2019 ESMA33-128-619 Letter to EC on regulatory cooperation under the Securitisation Regulation Letter PDF
118.61 KB