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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
15/11/2018 ESMA70-145-1081 Annual report on administrative and criminal sanctions and other administrative measures under MAR , Annual Report PDF
158.47 KB
23/11/2021 ESMA70-156-4673 Annual Report on MAR administrative and criminal sanctions 2021 Annual Report PDF
338.34 KB
28/03/2019 ESMA90-1-83 Brexit Update March 2019 , , , , , Statement PDF
121.13 KB
30/05/2017 ESMA70-145-103 Communication on launch of reference data submission under MAR , Opinion PDF
132.12 KB
15/07/2019 ESMA32-63-743 Considerations on recognition of deferred tax assets arising from the carry-forward of unused tax losses Statement PDF
169.19 KB
26/03/2021 JC 2021 16 ESAs’ Opinion to the European Commission on the Jurisdictional Scope of Application of the SECR , Opinion PDF
339.91 KB
19/09/2019 ESMA70-155-8524 ESMA Opinion CNMV revised Accepted Market Practice , Opinion PDF
520.92 KB
25/09/2015 2015/1462 ESMA opinion on accounting for Deposit Guarantee Scheme , Opinion PDF
127.91 KB
13/04/2018 ESMA70-145-442 ESMA Opinion on AMF Accepted Market Practice on liquidity contracts , Opinion PDF
542.91 KB
31/01/2019 ESMA33-128-600 ESMA Opinion on securitisation RTS Opinion PDF
4.02 MB
09/04/2020 ESMA70-155-9817 ESMA postpones the publication dates of the annual transparency calculations for non-equity instruments and for the quarterly systematic internaliser data for non-equity instruments other than bonds , , Statement PDF
94.58 KB
09/03/2020 ESMA80-199-332 ESMA Supervision- Annual Report 2019 and Work Programme 2020 , , , , Annual Report PDF
825.72 KB
07/10/2019 ESMA65-8-6254 ESMA’s Data Operational Plan under a no-deal Brexit scenario on 31 October 2019 , , Statement PDF
154.85 KB
11/11/2013 2013/1634 European common enforcement priorities for 2013 financial statements , Statement PDF
152.24 KB

The European Securities and Markets Authority (ESMA) has published its European Common Enforcement Priorities (Priorities) for 2013. These Priorities are to be used by European Economic Area (EEA) national authorities in their assessment of listed companies’ 2013 financial statements. ESMA has defined these Priorities in order to promote the consistent application of IFRS across the EEA. Listed companies and their auditors should take account of the areas set out in the Priorities when preparing and auditing the IFRS financial statements for the year ending 31 December 2013. The Priorities identified refer to the application of IFRS in relation to: • Impairment of non-financial assets; • Measurement and disclosure of post-employment benefit obligations; • Fair value measurement and disclosure; • Disclosures related to significant accounting policies, judgements and estimates; and • Measurement of financial instruments and disclosure of related risks.

28/10/2016 ESMA/2016/1528 European common enforcement priorities for 2016 financial statements , , Statement PDF
317.18 KB
26/10/2018 ESMA32-63-503 European common enforcement priorities for 2018 annual financial reports , Statement PDF
489.61 KB
10/11/2016 2016-1563 Issues for consideration in implementing IFRS 9: Financial Instruments , , Statement PDF
256.22 KB
05/09/2018 ESMA70-151-1651 On the European Commission’s proposed amendments to SFTR Opinion PDF
405.72 KB
31/05/2021 ESMA70-155-11961 Opinion on AMF AMP , Opinion PDF
1.77 MB
17/06/2016 2016/982 Opinion on inside information disclosure under the Market Abuse Regulation Opinion PDF
278.89 KB