ESMA LIBRARY
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
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Reset all filters| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 30/06/2022 | ESMA22-106-4013 | Letter from ESMA Chair to EC- Prioritisation of 2022 ESMA deliverables | Corporate Information, Market Abuse, Market Integrity, MiFID - Secondary Markets, Post Trading, Trading | Letter | PDF 136.79 KB |
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| 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 |
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| 01/04/2022 | ESMA32-51-370 | Q&A on ESMA Guidelines on Alternative Performance Measures | Corporate Disclosure, Corporate Information | Q&A | PDF 987.02 KB |
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| 14/03/2022 | ESMA32-61-493 | IASB’s Exposure Draft Supplier Finance Arrangements | Corporate Disclosure | Letter | PDF 163.06 KB |
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| 14/03/2022 | ESMA32-61-492 | EFRAG’s due process on the IASB’s Exposure Draft Non-current Liabilities with Covenants | Corporate Disclosure | Letter | PDF 264.2 KB |
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| 14/03/2022 | ESMA32-61-491 CL to IASB on ED | IASB’s Exposure Draft Non-current Liabilities with Covenants | Corporate Disclosure | Letter | PDF 263.26 KB |
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| 14/03/2022 | ESMA32-61-494 CL to EFRAG on ED SFA | EFRAG’s due process on the IASB’s Exposure Draft Supplier Finance Arrangements | Corporate Information | Letter | PDF 190.14 KB |
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| 15/02/2022 | ESMA24-436-1152 | ESMA response to the Commission consultation on the Listings Act | Market Abuse, MiFID - Investor Protection, Prospectus | Letter | PDF 99.52 KB |
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| 28/01/2022 | ESMA50-164-5210 | Compliance table on Guidelines on outsourcing to cloud service providers | Guidelines and Technical standards, Innovation and Products | Compliance table | PDF 172.7 KB |
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| 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 |
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| 14/01/2022 | ESMA32-67-184 | Compliance table- guidelines on APMs ESMA 2015-1415 | Corporate Disclosure, Guidelines and Technical standards | Compliance table | PDF 127.7 KB |
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| 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 |
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| 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 |
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| 17/12/2021 | JC 2021 19 | Joint Committee Q&As relating to the Securitisation Regulation | Securitisation | Q&A | PDF 337.6 KB |
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| 19/11/2021 | ESMA33-128-563 | Questions and answers on the Securitisation Regulation | Securitisation | Q&A | PDF 1.39 MB |
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| 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 |
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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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| 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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| 27/07/2021 | ESMA31-62-1258 | Q&As on the Prospectus Regulation | Prospectus | Q&A | PDF 814.87 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 |