ESMA LIBRARY
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
42
REFINE YOUR SEARCH
Sections
- (-) Remove IFRS Supervisory Convergence filter IFRS Supervisory Convergence
- (-) Remove European Single Electronic Format filter European Single Electronic Format
- (-) Remove Securitisation filter Securitisation
- (-) Remove Short Selling filter Short Selling
- (-) Remove Management Board filter Management Board
- Corporate Disclosure (177) Apply Corporate Disclosure filter
- Securities and Markets Stakeholder Group (101) Apply Securities and Markets Stakeholder Group filter
- CESR Archive (85) Apply CESR Archive filter
- IAS Regulation (77) Apply IAS Regulation filter
- Post Trading (45) Apply Post Trading filter
- Joint Committee (27) Apply Joint Committee filter
- MiFID - Secondary Markets (27) Apply MiFID - Secondary Markets filter
- Fund Management (25) Apply Fund Management filter
- Sustainable finance (18) Apply Sustainable finance filter
- Audit (15) Apply Audit filter
- MiFID - Investor Protection (14) Apply MiFID - Investor Protection filter
- Corporate Information (10) Apply Corporate Information filter
- Transparency (9) Apply Transparency filter
- Credit Rating Agencies (8) Apply Credit Rating Agencies filter
- Prospectus (8) Apply Prospectus filter
- Corporate Finance (5) Apply Corporate Finance filter
- Market Abuse (5) Apply Market Abuse filter
- Benchmarks (4) Apply Benchmarks filter
- Innovation and Products (4) Apply Innovation and Products filter
- Market Integrity (3) Apply Market Integrity filter
- Board of Supervisors (2) Apply Board of Supervisors filter
- CCP Directorate (2) Apply CCP Directorate filter
- COVID-19 (2) Apply COVID-19 filter
- Risk Analysis & Economics - Markets Infrastructure Investors (2) Apply Risk Analysis & Economics - Markets Infrastructure Investors filter
- Securities Financing Transactions (2) Apply Securities Financing Transactions filter
- Supervisory convergence (2) Apply Supervisory convergence filter
- Corporate Governance (1) Apply Corporate Governance filter
- Guidelines and Technical standards (1) Apply Guidelines and Technical standards filter
- International cooperation (1) Apply International cooperation filter
- Trading (1) Apply Trading filter
Type of document
- (-) Remove Letter filter Letter
- (-) Remove SMSG Advice filter SMSG Advice
- (-) Remove Technical Standards filter Technical Standards
- Reference (128) Apply Reference filter
- Press Release (64) Apply Press Release filter
- Summary of Conclusions (48) Apply Summary of Conclusions filter
- Opinion (37) Apply Opinion filter
- Statement (32) Apply Statement filter
- Report (29) Apply Report filter
- Final Report (26) Apply Final Report filter
- Guidelines & Recommendations (25) Apply Guidelines & Recommendations filter
- Consultation Paper (19) Apply Consultation Paper filter
- Decision (19) Apply Decision filter
- Speech (9) Apply Speech filter
- Annual Report (5) Apply Annual Report filter
- Q&A (4) Apply Q&A filter
- Technical Advice (3) Apply Technical Advice filter
- Compliance table (2) Apply Compliance table filter
Your filters
European Single Electronic Format X MiFID II: Transparency Calculations and DVC X Management Board X Short Selling X Securitisation X IFRS Supervisory Convergence X Letter X Technical Standards X SMSG Advice X
Reset all filters| 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 | IFRS Supervisory Convergence | Letter | PDF 113.55 KB |
||||
| 05/01/2017 | 2016/1621 | 2016-1621 ESMA letter to EC on postponement of ESEF RTS | Corporate Disclosure, European Single Electronic Format, Transparency | 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 | IFRS Supervisory Convergence | Letter | PDF 92.19 KB |
||||
| 03/12/2013 | 2013/1774 | Agenda item request, Classification and measurement of core inventories | IFRS Supervisory Convergence | Letter | PDF 162.52 KB |
||||
| 03/12/2013 | 2013/1773 | Agenda item request, Issues related to the application of IFRS 5 | IFRS Supervisory Convergence | Letter | PDF 188.74 KB |
||||
| 09/02/2016 | 2016/235 | Comment letter on Taxonomy due process | Corporate Disclosure, European Single Electronic Format, Transparency | Letter | PDF 84.24 KB |
||||
| 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 | Short Selling | 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. | |||
| 04/01/2022 | ESMA32-61-484 | ESMA letter to EFRAG regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach | Corporate Disclosure, IFRS Supervisory Convergence | Letter | PDF 256.38 KB |
||||
| 04/01/2022 | ESMA32-61-473 | ESMA letter to IASB regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach | Corporate Disclosure, IFRS Supervisory Convergence | Letter | PDF 255.94 KB |
||||
| 23/08/2012 | 2012/464 | ESMA Letter to IFRS Interpretations Committee on the scope of IFRS 2 and 3 | IFRS Supervisory Convergence | Letter | PDF 203.41 KB |
||||
| 05/06/2015 | 2015/911 | ESMA Submission to IFRS IC on Application of IAS 12 | IFRS Supervisory Convergence | Letter | PDF 29.66 KB |
||||
| 18/08/2015 | 2015/1258 | ESMA submission to IFRS IC on IAS 20 | IFRS Supervisory Convergence | 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 | Securitisation | 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.
|
|||
| 23/02/2015 | 2015/419 | IFRS IC Agenda Item Request: Measurement of minimum funding requirement in pension asset ceiling test | IFRS Supervisory Convergence | Letter | PDF 27.23 KB |
||||
| 23/05/2022 | ESMA32-51-907 | Letter on the IFRS Interpretations Committee’s tentative agenda decision on Transfer of Insurance Coverage under a Group of Annuity Contracts (IFRS 17) | Corporate Disclosure, IFRS Supervisory Convergence | Letter | PDF 110.67 KB |
||||
| 08/01/2019 | ESMA33-128-619 | Letter to EC on regulatory cooperation under the Securitisation Regulation | Securitisation | Letter | PDF 118.61 KB |
||||
| 22/07/2021 | ESMA32-61-469 | Letter to EFRAG on IAS 21 amendments | IFRS Supervisory Convergence | Letter | PDF 189.6 KB |
||||
| 22/07/2021 | ESMA32-61-467 | Letter to EFRAG on IASB’s Discussion Paper Business Combinations Under Common Control | IFRS Supervisory Convergence | Letter | PDF 276.92 KB |
||||
| 20/07/2021 | ESMA32-61-477 | Letter to EFRAG on Rate Regulated Activities | IFRS Supervisory Convergence | Letter | PDF 194.49 KB |
||||
| 23/02/2015 | 2015/168 | Letter to EU Institutions re ESMA’s 2015 Work Programme | Corporate Information, Management Board, Board of Supervisors | Letter | PDF 37.31 KB |
Dear Mr Gualtieri, Ms Ribkina and Commissioner Hill, On 30 September 2014 we sent you ESMA’s Work Programme for 2015, which was based on the budget request that had been approved by ESMA’s Board of Supervisors: a budget of €38,639,000 and 147 Establishment Plan posts. The EU budget had not been voted at the time. Following the adoption of the EU budget, ESMA’s 2015 expenditure budget is €33,601,402 (plus an additional €3,100,000 from assigned revenues for tasks delegated from National Competent Authorities) with an Establishment Plan of 137 posts. ESMA’s Board of Supervisors has approved a revised work programme to account for the difference of €5m and 10 Establishment Plan posts; representing a 15% reduction compared to the planned ESMA budget and 7% of its Establishment Plan. ESMA will therefore lack sufficient resources to execute all the tasks that were initially planned for 2015. The Work Programme explains the areas where reprioritisation had to take place, including the risk that ESMA will not fully meet its legal obligations, for instance due to the delay of delivery compared to legally set timetables. A summary of the deprioritised tasks is annexed to the Work Programme and reproduced in the table below. 2014/1200rev ESMA Work Programme |