ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
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
24/01/2022 ESMA32-339-197 Letter to IASB’s Request for Information on the Post Implementation Review of IFRS 9 – Classification and Measurement Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence Letter PDF
211.67 KB
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
18/11/2021 ESMA70-156-4953 Final Report on draft RTS on the clearing and derivative trading obligations in view of the benchmark transition to risk free rates Benchmarks, Post Trading Final Report PDF
948.59 KB
16/11/2021 ESMA81-459-31 Letter from the Chairman of the EUR Risk Free Rates Working Group to the European Commission with regards to the designation of statutory replacement rates for GBP & JPY LIBOR Benchmarks Letter PDF
186.69 KB
27/10/2021 ESMA32-67-791 Letter to IFRS IC on classification of SPAC shares as equity or liability (IAS 32) IAS Regulation, IFRS Supervisory Convergence, MiFID - Investor Protection, Prospectus Letter PDF
223.92 KB
24/09/2021 ESMA81-393-239 Final Report on Guidelines on methodology, oversight function and record keeping under the Benchmarks Regulation Benchmarks Final Report PDF
315.98 KB
23/09/2021 ESMA32-61-468 Third Agenda Consultation letter to EFRAG Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence Letter PDF
355.42 KB
23/09/2021 ESMA32-61-457 Third Agenda Consultation letter to the IASB Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence Letter PDF
355.57 KB
02/09/2021 ESMA81-459-6 Letter from Chairman of EUR Risk Free Rates WG to European Commission on the EONIA designation Benchmarks Letter PDF
414.8 KB
22/07/2021 ESMA32-339-183 Letter to IFRS IC on IFRS IC’s tentative agenda decision on TLTRO III IFRS Supervisory Convergence Letter PDF
186.34 KB
22/07/2021 ESMA32-67-790 Letter to IFRS IC on rent concessions IFRS Supervisory Convergence Letter PDF
238.98 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
22/07/2021 ESMA32-61-455 Letter to IASB on IASB’s Discussion Paper Business Combinations Under Common Control IFRS Supervisory Convergence Letter PDF
271.29 KB
22/07/2021 ESMA32-61-466 Letter to IASB on IAS 21 amendments IFRS Supervisory Convergence Letter PDF
186.7 KB
22/07/2021 ESMA32-61-469 Letter to EFRAG on IAS 21 amendments IFRS Supervisory Convergence Letter PDF
189.6 KB
20/07/2021 ESMA32-61-477 Letter to EFRAG on Rate Regulated Activities IFRS Supervisory Convergence Letter PDF
194.49 KB
20/07/2021 ESMA32-61-472 Letter to IASB on Rate Regulated Activities IFRS Supervisory Convergence Letter PDF
193.76 KB
15/07/2021 ESMA81-391-71 Letter from Chairman of EUR Risk Free Rates WG to European Commission on transition from EONIA to Euro Short Term Rate Benchmarks Letter PDF
134.4 KB

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