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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
11/01/2013 EBA/BS/2013/001 Letter to EBF on Euribor Risk Analysis & Economics - Markets Infrastructure Investors Letter PDF
101.15 KB
14/03/2013 ESA/2013/007 Possible Framework for the Regulation of the Production and Use of Indices Serving as Benchmarks in Financial and other Contracts Risk Analysis & Economics - Markets Infrastructure Investors, Joint Committee Letter PDF
91.91 KB
05/11/2013 2013/1552 ESMA Comment Letter to the IASB on the Exposure Draft Insurance Contracts IAS Regulation Letter PDF
167.33 KB

The European Securities and Markets Authority (ESMA) comments on the IASB’s due process with regards to the Exposure Draft (ED) Insurance Contracts with the aim of improving the transparency and decision-usefulness of financial statements and the enforceability of IFRS.
05/11/2013 2013/1554 ESMA Comment Letter to IFRS Interpretations Committee on application of IAS 34 IAS Regulation Letter PDF
112 KB
05/11/2013 2013/1555 ESMA Comment Letter to the IFRS Interpretations Committee on application of IAS 1 IAS Regulation Letter PDF
224.94 KB
03/02/2015 2015/224 ESMA’s technical advice on possible delegated acts concerning the Market Abuse Regulation Market Abuse Technical Advice PDF
1021.03 KB		 This advice:•    specifies the MAR market manipulation indicators, by providing examples of practices that may constitute market manipulation as well as proposing “additional” indicators of market manipulation; •    recommends to set the minimum thresholds that exempt certain market participants in the emission allowance market from publicly disclosing inside information at six million tonnes of CO2eq per year and at 2,430 MW rated thermal input;•    suggests the way to determine to which regulator delays in disclosure of inside information needs to be notified.  •    provides clarifications on the enhanced disclosure of managers’ transactions. - ESMA recommends disclosing  any acquisition, disposal, subscription or exchange of financial instruments of the relevant issuer or related financial instruments carried out by managers,, further illustrated through a non-exhaustive list of types of transactions subject to this obligation.  . ESMA also clarifies the transactions that can be allowed by the issuer during a closed period when normally managers are prohibited to trade; and•    proposes procedures and arrangements to ensure sound whistleblowing infrastructures – i.e. EU national regulators should allow the receipt of reports of infringements, including appropriate communication channels and guarantee the protection of reporting and reported persons, with respect to their identity and their personal data. Next steps ESMA has sent its technical advice to the European Commission for its consideration in drafting its implementing standards regarding MAR. ESMA’s regulatory technical standards regarding MAR will be delivered in July 2015.
01/07/2015 2015/1005 Questions and Answers: Investment-based crowdfunding: money laundering/terrorist financing Innovation and Products Q&A PDF
157.73 KB
08/10/2015 2015/1516 ESMA CL to the IASB ED Amedments to IAS 19 and IFRIC 14 IAS Regulation Letter PDF
250.89 KB
08/10/2015 2015/1517 ESMA CL to EFRAG re IASB ED Amedments to IAS 19 and IFRIC 14 IAS Regulation Letter PDF
251.7 KB
08/10/2015 2015/1518 ESMA CL to the IASB ED Clarifications to IFRS 15 IAS Regulation Letter PDF
270.22 KB
08/10/2015 2015/1519 ESMA CL to EFRAG re IASB ED Clarifications to IFRS 15 IAS Regulation Letter PDF
269.51 KB
08/10/2015 2015/1520 ESMA CL to the IASB ED Effective date of amedments to IFRS 10 and IAS 28 IAS Regulation Letter PDF
148.01 KB
08/10/2015 2015/1521 ESMA CL to EFRAG re IASB ED Effective date of amedments to IFR... IAS Regulation Letter PDF
149.02 KB
18/11/2015 2015/1733 ESMA CL- ED Conceptual Framework and Update of References Corporate Disclosure, IAS Regulation Letter PDF
402.66 KB
18/11/2015 2015/1734 ESMA CL EFRAG Conceptual Framework Corporate Disclosure, IAS Regulation Letter PDF
472.48 KB
20/11/2015 2015-1738 ESMA letter to IFRSF- Trustees' review of the structure and effectiveness of the IFRSF IAS Regulation Letter PDF
281.58 KB
20/11/2015 2015/1739 ESMA letter to EFRAG- Trustees' review of the structure and effectiveness of the IFRSF Corporate Disclosure, IAS Regulation Letter PDF
192.32 KB
20/11/2015 2015/1749 Comment Letter to EFRAG’s draft letter on endorsement advice on adoption of IFRS 9 IAS Regulation Letter PDF
75.85 KB
02/12/2015 2015/1740 ESMA CL to the IASB Agenda consultation IAS Regulation Letter PDF
798.64 KB
02/12/2015 2015/1741 ESMA CL to EFRAG on IASB Agenda consultation IAS Regulation Letter PDF
792.08 KB

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