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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
25/03/2020 ESMA32-63-951 Accounting implications of the COVID-19 outbreak on the calculation of expected credit losses in accordance with IFRS 9 , Statement PDF
135.91 KB
23/03/2020 ESMA32-60-583 ESEF Conformance suite 2020 test cases Reference XLSX
39.68 KB
23/03/2020 ESMA32-60-583 zip folder ESEF conformance suite 2020 Reference ZIP
1.68 MB
23/03/2020 ESMA22-106-2149 SMSG own initiative report on measures relating to the Covid-19 crisis SMSG Advice PDF
182.56 KB
10/03/2020 ESMA22-106-2123 Summary of Conclusions Joint BoS and SMSG meeting 4 December 2019 , Summary of Conclusions PDF
95.58 KB
03/03/2020 ESMA50-164-3187 Innovation on a Grand Scale- speech by Steven Maijoor, Afore Consulting 4th Annual FinTech and Regulation Conference,Brussels , Speech PDF
113.31 KB
27/02/2020 ESMA/2014/677-REV Information on shareholder cooperation and acting in concert under the Takeover Bids Directive , Statement PDF
416.26 KB

The European Securities and Markets Authority (ESMA) has published an update to its statement on practices governed by the Takeover Bid Directive (TBD), focused on shareholder cooperation issues relating to acting in concert and the appointment of board members. The update concerns a change to the Croatian creep-in threshold and secondary threshold in Appendix B. The statement contains a White List of activities that shareholders can cooperate on without the presumption of acting in concert. It also contains information on how shareholders may cooperate in order to secure board member appointments by setting out factors that national authorities may take into account when considering whether shareholders are acting in concert.The statement is in response to a request by the European Commission for clarity on these issues, following its 2012 report on the application of the TBD. It is based on information collected about the TBD’s application and common practices across the European Economic Area (EEA). The statement was prepared by the Takeover Bids Network, a permanent working group, under ESMA’s auspices, that promotes the exchange of information on practices and application of the TBD across EEA.

18/02/2020 ESMA31-62-1258 Q&As on the Prospectus Regulation Q&A PDF
535.12 KB
14/02/2020 ESMA71-99-1282 ESMA seeks candidates for its stakeholder group , Press Release PDF
92.77 KB
14/02/2020 ESMA22-106-2062 Procedure- ESMA Stakeholder Group Renewal Procedure 2020 Reference PDF
234.62 KB
14/02/2020 SMSG 2020 SMSG application form 2020 Reference DOCX
38.1 KB
14/02/2020 ESMA22-106-2097 Call for expression of interest to the ESMA Securities and Markets Stakeholder Group (SMSG) Reference PDF
128.74 KB
21/01/2020 ESMA22-106-2077 SMSG Advice on Joint Consultation Paper on PRIIPs KID , SMSG Advice PDF
426.62 KB
13/01/2020 ESMA31-62-1409 Compliance table GLs on Risk factors Reference PDF
144.99 KB
23/12/2019 ESMA32-60-537 ESEF Validation rules 2019 Reference XLSX
210.12 KB
23/12/2019 ESMA32-60-536 ESEF Taxonomy 2019 Architecture Reference PDF
65.89 KB
23/12/2019 ESMA32-60-534 ESMA XBRL Taxonomy Documentation 2019 Reference PDF
301.09 KB
20/12/2019 ESMA32-334-150 Report On the use of Alternative Performance Measures and on the compliance with ESMA’s APM Guidelines , Report PDF
800.36 KB
20/12/2019 SMSG ESMA20-06-2053 Joint position paper from the ESA stakeholder groups on the ESA review SMSG Advice PDF
283.55 KB
20/12/2019 ESEF 2019 ESMA ESEF Taxonomy 2019 Reference ZIP
11.59 MB

ESEF Taxonomy 2019 - entry points

Main document:

ESEF Taxonomy 2019

Related documents:

ESMA32-60-534 ESEF XBRL Taxonomy Documentation 2019

ESMA32-60-536 ESEF Taxonomy 2019 Architecture

ESMA32-60-537 ESEF Validation Rules 2019

 

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Copyright and database right in the IFRS Taxonomy Materials is being held by the IFRS Foundation. The IFRS Taxonomy Materials are produced using XBRL language with the permission of XBRL International.

The IFRS Foundation shall not assert its rights in the IFRS Taxonomy Materials within the EEA towards the preparation and use of tagged IFRS financial statements in the context of application of IFRS Standards.

The IFRS Foundation reserves all other rights, including but not limited to those outside the EEA.

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