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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
08/03/2011 2011/62 10th Extract from EECS's Database of Enforcement Decisions Final Report PDF
361.42 KB
28/06/2012 2012/412 Activity Report on IFRS Enforcement in the European Economic Area in 2011 Final Report PDF
345.02 KB

The European Securities and Markets Authority (ESMA) has published its Activity Report on IFRS Enforcement in the European Economic Area in 2011. The report provides an overview of the monitoring of compliance of financial information with the International Financial Reporting Standards (IFRS) and enforcement action taken in the European Economic Area (EEA) in 2011. The report is based on the activities of the European Enforcers Coordination Sessions (EECS) and of the accounting enforcers in the EEA (European enforcers).  This operates under ESMA's oversight and its main objective is to coordinate the enforcement activities of Member States in order to increase convergence amongst European enforcer's activities which should contribute to fostering investor confidence. Its main functions include coordination of enforcement activities through the exchange of views on particular accounting matters, providing feedback to the International Accounting Standards Board on issues related to the application of the IFRS and work on dedicated projects identified as key priorities. This report: provides an overview of enforcement activities in the EEA and the coordination of enforcement through EECS; presents the outcome and some tentative conclusions relating to the enforcement of IFRS; and provides a summary of EECS engagement with third country accounting enforcers. The report is based on the activities of EECS and the European enforcers during 2011 relating to: Activities undertaken or coordinated at European level; Issues brought to the attention of the standard setter; Ex-ante activities incurred as part of the preparation of the annual review process; Findings in respect of reviews conducted in 2011; Actions taken to improve the quality of future financial reporting; and Decisions and emerging issues discussed during EECS meetings in the year.

10/06/2013 2013/619 Comparison of liability regimes in Member States in relation to the Prospectus Directive , Final Report PDF
596.91 KB
The European Securities and Markets Authority (ESMA) has published a report on the Comparison of liability regimes in Member States in relation to the Prospectus Directive.   This is the first report of its kind and provides a comparison of liability regimes covering the EEA – comprising the 27 EU Member States along with Iceland and Norway and is aimed at providing clarity for market participants about the different regimes in place. The report contains an overview of the different arrangements and frameworks in place in  EEA States to address administrative, criminal, civil and governmental liability, and provides clarity to market participants about the different regimes in place. The report was compiled in response to a European Commission request of January 2011 for assistance in identifying and monitoring the different regimes in EEA states.   The report does not cover how the regimes, or sanctions, are applied.    Report Comparison of liability regimes in Member States in relation to the Prospectus Directive Annex II Comparative table of responses from EEA States Annex III Individual responses from EEA States
14/02/2013 2013/218 Considerations of materiality in financial reporting , Final Report PDF
446.95 KB
07/06/2019 ESMA32-60-474 Draft RTS amending Delegated Regulation (EU) 2018/815 on the updates of the taxonomy to be used for the ESEF , Final Report PDF
6.5 MB
23/07/2015 2015/1136 EEA prospectus activity in 2014 , Final Report PDF
578.07 KB
23/10/2014 2014/1276 ESMA Data on Prospectuses Approved and Passported – January 2013 to December 2013 , Final Report PDF
285.12 KB
The report compiles statistical data regarding the number of prospectuses approved and passported by National Competent Authorities in the period from January 2013 to December 2013 (with a quarterly disclosure).
23/10/2014 2014/1277 ESMA Data on Prospectuses Approved and Passported – January 2014 to June 2014 , Final Report PDF
211.96 KB
The report compiles statistical data regarding the number of prospectuses approved and passported by National Competent Authorities in the period from January 2014 to June 2014 (with a quarterly disclosure).
25/09/2012 2012/602 ESMA Data on Prospectuses Approved and Passported- January 2011 to December 2011 , Final Report PDF
573.49 KB
25/09/2012 2012/603 ESMA Data on Prospectuses Approved and Passported- January 2012 to June 2012 , Final Report PDF
431.12 KB
NOTE: This Report is an amended version of the Report published on 25 September 2012. The previously published Report was amended on 15 May 2013 following the discovery of factual errors in the statis-tical information in Section III.2.   Title ESMA Data on Prospectuses Approved and Passported - January 2012 to June 2012
14/06/2013 2013/741 ESMA Data on Prospectuses Approved and Passported—January 2012 to December 2012 , Final Report PDF
457.11 KB
The report compiles statistical data regarding the number of prospectuses approved and passported by National Competent Authorities in the period from January 2012 to December 2012 (with a quarterly disclosure).
18/12/2013 2013/1943 ESMA Data on Prospectuses Approved and Passported—January 2013 to June 2013 , Final Report PDF
338.17 KB
05/10/2015 2015/1415 ESMA Guidelines on Alternative Performance Measures , Guidelines & Recommendations PDF
252.43 KB

BG  - Преводът е предоставен от Центъра за преводи за органите на Европейския съюз.
CS - Tento překlad vypracovalo Překladatelské středisko pro instituce Evropské unie.
DA - Denne oversættelse er udarbejdet af Oversættelsescentret for Den Europæiske Unions Organer.
DE - Die Übersetzung erfolgte durch das Übersetzungszentrum für die Einrichtungen der Europäischen Union.
EL - Η παρούσα μετάφραση έγινε από το Μεταφραστικό Κέντρο των Οργάνων της Ευρωπαϊκής Ένωσης.
ES - Texto traducido por el Centro de Traducción de los Órganos de la Unión Europea
ET - Selle tõlke tegi Euroopa Liidu Asutuste Tõlkekeskus.
FI - Euroopan unionin elinten käännöskeskus on tehnyt tämän käännöksen.
FR - La présente traduction a été fournie par le Centre de traduction des organes de l’Union européenne.
HR - Za prijevod se pobrinuo Prevoditeljski centar za tijela Europske unije.
HU - Ezt a fordítást az Európai Unió
IT - La presente traduzione è stata fornita dal Centro di traduzione degli organismi dell’Unione europea.
LT - Šį tekstą išvertė Europos Sąjungos įstaigų vertimo centras.
LV - Šo tulkojumu ir nodrošinājis Eiropas Savienības iestāžu Tulkošanas centrs.
MT - Din it-traduzzjoni ġiet ipprovduta  miċ-Ċentru tat-Traduzzjoni għall-Korpi tal-Unjoni Ewropea.
NL - Deze vertaling is verzorgd door het Vertaalbureau voor de organen van de Europese Unie.
PL - Tłumaczenie wykonane przez Centrum Tłumaczeń dla Organów Unii Europejskiej.
PT - Esta tradução foi fornecida pelo Centro de Tradução dos Organismos da União Europeia.
RO - Această traducere a fost asigurată de Centrul de Traduceri pentru Organismele Uniunii Europene.
SK - Preklad vyhotovilo Prekladateľské stredisko pre orgány Európskej únie.
SL - Prevod je zagotovil Prevajalski center za organe Evropske unije.
SV - Den här översättningen har utförts av Översättningscentrum för Europeiska unionens organ.

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30/06/2015 2015/1057 ESMA Guidelines on Alternative Performance Measures , Final Report PDF
484.57 KB
28/10/2014 2014-1293 ESMA Guidelines on enforcement of financial information , Guidelines & Recommendations PDF
405.13 KB

BG  - Преводът е предоставен от Центъра за преводи за органите на Европейския съюз.CS - Tento překlad vypracovalo Překladatelské středisko pro instituce Evropské unie.DA - Denne oversættelse er udarbejdet af Oversættelsescentret for Den Europæiske Unions Organer.DE - Die Übersetzung erfolgte durch das Übersetzungszentrum für die Einrichtungen der Europäischen Union.EL - Η παρούσα μετάφραση έγινε από το Μεταφραστικό Κέντρο των Οργάνων της Ευρωπαϊκής Ένωσης.ES - Texto traducido por el Centro de Traducción de los Órganos de la Unión Europea ET - Selle tõlke tegi Euroopa Liidu Asutuste Tõlkekeskus.FI - Euroopan unionin elinten käännöskeskus on tehnyt tämän käännöksen.FR - La présente traduction a été fournie par le Centre de traduction des organes de l’Union européenne. HR - Za prijevod se pobrinuo Prevoditeljski centar za tijela Europske unije.HU - Ezt a fordítást az Európai UnióIT - La presente traduzione è stata fornita dal Centro di traduzione degli organismi dell’Unione europea.LT - Šį tekstą išvertė Europos Sąjungos įstaigų vertimo centras.LV - Šo tulkojumu ir nodrošinājis Eiropas Savienības iestāžu Tulkošanas centrs.MT - Din it-traduzzjoni ġiet ipprovduta  miċ-Ċentru tat-Traduzzjoni għall-Korpi tal-Unjoni Ewropea.NL - Deze vertaling is verzorgd door het Vertaalbureau voor de organen van de Europese Unie.PL - Tłumaczenie wykonane przez Centrum Tłumaczeń dla Organów Unii Europejskiej.PT - Esta tradução foi fornecida pelo Centro de Tradução dos Organismos da União Europeia.RO - Această traducere a fost asigurată de Centrul de Traduceri pentru Organismele Uniunii Europene.SK - Preklad vyhotovilo Prekladateľské stredisko pre orgány Európskej únie.SL - Prevod je zagotovil Prevajalski center za organe Evropske unije.SV - Den här översättningen har utförts av Översättningscentrum för Europeiska unionens organ.

31/03/2015 2015/659 ESMA Report on Enforcement and Regulatory Activities of Accounting Enforcers in 2014 , Final Report PDF
633.7 KB
21/01/2013 2013/2 European enforcers review of impairment of goodwill and other intangible assets in the IFRS financial statements Final Report PDF
500.65 KB
23/09/2020 ESMA70-155-10272 Final Report on Cum Ex and other multiple withholding tax reclaim schemes , , Final Report PDF
906.57 KB
17/07/2018 ESMA31-62-1002 Final report on draft regulatory technical standards under the Prospectus Regulation Final Report PDF
1.46 MB
10/07/2014 2014/807 Final Report on ESMA Guidelines on enforcement of financial information , Final Report PDF
617.22 KB

The European Securities and Markets Authority (ESMA) has published its final Guidelines on the enforcement of financial information published by listed entities in the European Union (EU). The aim of the guidelines is to strengthen and promote greater supervisory convergence in existing enforcement practices amongst EU accounting enforcers. The Guidelines set out the principles to be followed by accounting enforcers throughout the enforcement process by defining the objectives, the characteristics of the enforcers, and some common elements in the enforcement process.