ESMA LIBRARY
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Reset all filters| 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 | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 355.57 KB |
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| 23/09/2021 | ESMA32-61-468 | Third Agenda Consultation letter to EFRAG | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 355.42 KB |
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| 11/09/2013 | 2013/949 | The IASB’s Exposure Draft Regulatory Deferral Accounts (EFRAG) | Corporate Disclosure | Letter | PDF 209.89 KB |
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| 11/09/2013 | 2013/948 | The IASB’s Exposure Draft Regulatory Deferral Accounts | Corporate Disclosure | Letter | PDF 209.92 KB |
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| 31/10/2018 | ESMA22-106-1084 | SMSG Letter to European Commission Vice-President Dombrovskis on PRIIPS | Securities and Markets Stakeholder Group | Letter | PDF 106.35 KB |
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| 10/03/2016 | 2015/SMSG/028 | SMSG letter PRIIPs past performance | Securities and Markets Stakeholder Group | Letter | PDF 108.61 KB |
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| 24/05/2012 | 2012/SMSG/27b | SMSG advice to ESMA on short selling | Securities and Markets Stakeholder Group | Letter | PDF 86.43 KB |
This document is an advice from the SMSG to ESMA's draft technical advice on possible Delegated Acts concerning the regulation on short selling and certain aspects of credit default swaps ((EC) No XX/2012)) | |||
| 19/12/2012 | 2012/SMSG/69 | SMSG Advice on Guidelines on remuneration policies and practices (MiFID) | Securities and Markets Stakeholder Group | Letter | PDF 169.46 KB |
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| 04/06/2012 | 2012/SMSG/29 | SMSG Advice on ESMA’s public consultation on Draft Technical Standards for the Regulation on OTC Derivatives, CCPs and Trade Repositories | Securities and Markets Stakeholder Group | Letter | PDF 112.88 KB |
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| 06/09/2012 | 2012/SMSG/58 | SMSG Advice on EMIR Draft (Regulatory) Technical Standards | Securities and Markets Stakeholder Group | Letter | PDF 235.22 KB |
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| 05/03/2013 | 2013/SMSG/03 | SMSG Advice on Benchmarks/Indices | Securities and Markets Stakeholder Group, Benchmarks | Letter | PDF 253.23 KB |
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| 23/07/2021 | ESMA32-334-419 | Response to IFRS Foundation- Changes to the Constitution for a future ISSB | Corporate Disclosure, IAS Regulation | Letter | PDF 159.18 KB |
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| 05/02/2014 | 2014/134 | Lletter to IFRS IC on a definition of investment related services | Corporate Disclosure | Letter | PDF 115.8 KB |
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| 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 | Corporate Disclosure | Letter | PDF 590.11 KB |
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| 21/02/2013 | 2013/244 | Letter to the IFRS regarding discontinued operations- change in disposal method | IFRS Supervisory Convergence | Letter | PDF 190.81 KB |
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| 23/05/2017 | ESMA32-61-166 | Letter to the IFRS Interpretations Committee’s tentative agenda decision on IFRS 9- Modification of financial liabilities | Corporate Disclosure, IAS Regulation | Letter | PDF 100.98 KB |
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| 23/04/2014 | 2014/430 | Letter to the IFRS interpretations committee- IFRS 11 | Corporate Disclosure | 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 | Corporate Disclosure | 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 | Corporate Disclosure | 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 | Corporate Disclosure | 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. |