ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
15/05/2009 09-220 Feedback statement- MAD Level 3 – Third set of CESR guidance and information on the common operation of the Directive to the market Market Abuse CESR Document PDF
238.16 KB
20/07/2011 2011/211 Public statement- Retrospective Adjustments to Financial Statements Following Rejection Notes Published by the IFRS Interpretations Committee Corporate Disclosure, IAS Regulation Statement PDF
29.57 KB
31/07/2014 2014/944 Potential Risks Associated with Investing in Contingent Convertible Instruments Warnings and publications for investors, Innovation and Products Statement PDF
106.1 KB		 The European Securities and Markets Authority (ESMA) is issuing this statement to clarify to institutional investors risks from a newly emerging asset class referred to by most market participants as contingent convertibles instruments (CoCos). If they work as intended in a crisis CoCos will play an important role to inhibit risk transfer from debt holders to taxpayers. They along with standards to improve the quality and quantity of bank capital reflect a considerate response to the former regulatory capital framework. However, it is unclear as to whether investors fully consider the risks of CoCos and correctly factor those risks into their valuation. ESMA believes there are specific risks to CoCos and that investors should take those risks into consideration prior to investing in these instruments.
28/09/2015 2015-ESMA-1455 Final Report MAR TS Market Abuse Technical Standards PDF
1.77 MB
20/07/2016 2016/1148 Public Statement Issues for consideration in implementing IFRS 15 IAS Regulation, IFRS Supervisory Convergence Statement PDF
373.45 KB
25/05/2016 2016/724 Requirements for reference data submission under Article 4 MAR Market Abuse, Market Integrity Statement PDF
88.1 KB
22/10/2019 ESMA32-63-791 European common enforcement priorities for 2019 annual financial reports Corporate Disclosure, IAS Regulation Statement PDF
482.56 KB
13/11/2017 ESMA50-157-828 ESMA alerts firms involved in Initial Coin Offerings (ICOs) to the need to meet relevant regulatory requirements Innovation and Products, Warnings and publications for investors Statement PDF
330.73 KB
13/11/2017 ESMA50-157-829 ESMA alerts investors to the high risks of Initial Coin Offerings (ICOs) Innovation and Products, Warnings and publications for investors Statement PDF
444.01 KB
15/12/2017 ESMA71-99-910 Statement on preparatory work of the European Securities and Markets Authority in relation to CFDs and binary options offered to retail clients MiFID - Investor Protection, Warnings and publications for investors Statement PDF
209.47 KB
30/05/2018 ESMA71-99-991 Statement of the EBA and ESMA on the treatment of retail holdings of debt financial instruments subject to the Bank Recovery and Resolution Directive MiFID - Investor Protection, Warnings and publications for investors Statement PDF
926.71 KB
13/04/2021 ESMA74-362-1934 Updated LEI statement SFTR Market data, Post Trading, Securities Financing Transactions Statement PDF
128.32 KB