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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
23/09/2021 ESMA32-61-457 Third Agenda Consultation letter to the IASB , , Letter PDF
355.57 KB
23/09/2021 ESMA32-61-468 Third Agenda Consultation letter to EFRAG , , Letter PDF
355.42 KB
11/09/2013 2013/949 The IASB’s Exposure Draft Regulatory Deferral Accounts (EFRAG) Letter PDF
209.89 KB
11/09/2013 2013/948 The IASB’s Exposure Draft Regulatory Deferral Accounts Letter PDF
209.92 KB
01/04/2020 ESMA70-156-2287 Technical Advice to the European Commission on weekly position reports under MiFID II , Technical Advice PDF
231.84 KB
19/12/2014 2014/1569 Technical Advice to the Commission on MiFID II and MiFIR , Technical Advice PDF
2.8 MB
Reasons for publication The European Securities and Markets Authority (ESMA) received a formal request (mandate) from the European Commission (Commission) on 23 April 2014 to provide technical advice to assist the Commission on the possible content of the delegated acts required by several provisions of Markets in Financial Instruments Directive (MiFID II) and the Markets in Financial Instruments Regulation (MiFIR). The mandate focuses on technical issues which follow from MiFID II and MiFIR and is available on the European Commission website (here). ESMA was required to provide technical advice by no later than six months after the entry into force of MiFID II and MiFIR (2 July 2014). Contents This final report follows the same structure as the Consultation Paper  (CP) published by ESMA on 22 May 2014 which is: (1) Introduction, (2) Investor protection, (3) Transparency, (4) Data publication, (5) Micro-structural issues, (6) Requirements applying on and to trading venues, (7) Commodity derivatives and (8) Portfolio compression. This paper also contains summaries of responses to the CP received by ESMA. The rationale of those items covered already in the CP for which no relevant changes have been introduced, is not developed again in this Final Report. ESMA recommends, therefore, to read this report together with the CP published on 22 May 2014 to have a complete vision of the rationale for ESMA’s technical advice. Next steps Delegated acts should be adopted by the Commission so that they enter into application by 30 months following the entry into force of the Directive and Regulation, taking into account the right of the European Parliament and Council to object to a delegated act within 3 months (which can be extended by a further 3 months).
09/02/2017 ESMA70-872942901-3 Revised ESMA draft MiFID ITS — position reporting of commodity derivatives Technical Standards PDF
184.48 KB
24/09/2019 ESMA70-156-1616 Response to O. Guersent on the postponement first RTS 2 annual report Letter PDF
84.53 KB
23/07/2021 ESMA32-334-419 Response to IFRS Foundation- Changes to the Constitution for a future ISSB , Letter PDF
159.18 KB
29/01/2016 2016/163 Opinion on CRR ITS final Letter PDF
105.66 KB
05/02/2014 2014/134 Lletter to IFRS IC on a definition of investment related services Letter PDF
115.8 KB
14/02/2017 ESMA70-872942901-19 Letter- MiFID II SIs operating broker crossing networks Letter PDF
212.81 KB
20/01/2011 2011/16 Letter to the SEC- Rulemakings on Registration of non-resident Swap Data Repositories Letter PDF
30.66 KB
26/07/2011 2011/212 Letter to the IFRS- Response to the consultation regarding IFRS as the global standard: Setting a strategy for the Foundation's second decade Letter PDF
590.11 KB
23/05/2017 ESMA32-61-166 Letter to the IFRS Interpretations Committee’s tentative agenda decision on IFRS 9- Modification of financial liabilities , Letter PDF
100.98 KB
23/04/2014 2014/430 Letter to the IFRS interpretations committee- IFRS 11 Letter PDF
48.13 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IFRS 11 - Joint Arrangements: Classification of Joint Arrangements.
05/06/2014 2014/603 Letter to the IFRS Interpretations Committee- IAS 34 Letter PDF
117.54 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 34 - Interim Financial Reporting: condensed statement of cash flows.
23/04/2014 2014/429 Letter to the IFRS interpretations committee- IAS 32 Letter PDF
43.77 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 32 - Financial Instruments: presentation - accounting for a financial instrument that is mandatorily convertible into a variable number of shares subject to a cap and a floor.  
23/04/2014 2014/428 Letter to the IFRS interpretations committee- IAS 19 Letter PDF
40.88 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 19 - Employee benefits: plans with a guaranteed return on contributions or notional contributions.  
23/04/2014 2014/427 Letter to the IFRS interpretations committee- IAS 12 Letter PDF
49.41 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 12 - Income taxes: threshold of recognition of an asset in the situation in which the tax position is uncertain. 

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