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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
04/12/2019 ESMA71-99-1254 Acting Chair CCP Supervisory Committee , , , Statement PDF
82.87 KB
18/12/2014 2014/1560 Advice- Investment-based crowdfunding Final Report PDF
482.2 KB
Crowdfunding is a means of raising finance for projects from ‘the crowd’ often by means of an internet-based platform through which project owners ‘pitch’ their idea to potential backers, who are typically not professional investors.  It takes many forms, not all of which involve the potential for a financial return.  ESMA’s focus is on crowdfunding which involves investment, as distinct from donation, non-monetary reward or loan agreement.Crowdfunding is relatively young and business models are evolving. EU financial services rules were not designed with the industry in mind.  Within investment-based crowdfunding a range of different operational structures are used so it is not straightforward to map crowdfunding platforms’ activities to those regulated under EU legislation. Member States and NCAs have been working out how to treat crowdfunding, with some dealing with issues case-by-case, some seeking to clarify how crowdfunding fits into existing rules and others introducing specific requirements.To assist NCAs and market participants, and to promote regulatory and supervisory convergence, ESMA has assessed typical investment-based crowdfunding business models and how they could evolve, risks typically involved for project owners, investors and the platforms themselves and the likely components of an appropriate regulatory regime. ESMA then prepared a detailed analysis of how the typical business models map across to the existing EU legislation, set out in sections 1 to 6 of this document.
23/09/2014 2014/1164 Annex Annex to the Statement by Steven Maijoor, Chair of ESMA to the ECON hearing, 23 September 2014 Final Report PDF
503.01 KB
30/09/2013 ESMA/2013/1350 Annex to the Statement by Steven Maijoor, Chair of ESMA, to the ECON hearing, 30 September 2013 Statement PDF
338.74 KB

Statement by Steven Maijoor, Chair European Securities and Markets Authority, ECON Committee, European Parliament 30 September 2013 ESMA/2013/1363

08/10/2018 ESMA22-105-587 Annex to the Statement for ECON Hearing on 8 October 2018 Statement PDF
841.11 KB
01/07/2016 2016/1062 Announcement Alternative Performance Measures Guidelines in force Statement PDF
119.56 KB
07/03/2017 ESMA50-1623096732-432x Closing remarks Financial Innovation Day Statement PDF
152.27 KB
10/06/2013 2013/619 Comparison of liability regimes in Member States in relation to the Prospectus Directive , Final Report PDF
596.91 KB
The European Securities and Markets Authority (ESMA) has published a report on the Comparison of liability regimes in Member States in relation to the Prospectus Directive.   This is the first report of its kind and provides a comparison of liability regimes covering the EEA – comprising the 27 EU Member States along with Iceland and Norway and is aimed at providing clarity for market participants about the different regimes in place. The report contains an overview of the different arrangements and frameworks in place in  EEA States to address administrative, criminal, civil and governmental liability, and provides clarity to market participants about the different regimes in place. The report was compiled in response to a European Commission request of January 2011 for assistance in identifying and monitoring the different regimes in EEA states.   The report does not cover how the regimes, or sanctions, are applied.    Report Comparison of liability regimes in Member States in relation to the Prospectus Directive Annex II Comparative table of responses from EEA States Annex III Individual responses from EEA States
14/02/2013 2013/218 Considerations of materiality in financial reporting , Final Report PDF
446.95 KB
07/06/2019 ESMA32-60-474 Draft RTS amending Delegated Regulation (EU) 2018/815 on the updates of the taxonomy to be used for the ESEF , Final Report PDF
6.5 MB
23/07/2015 2015/1136 EEA prospectus activity in 2014 , Final Report PDF
578.07 KB
13/11/2017 ESMA50-157-828 ESMA alerts firms involved in Initial Coin Offerings (ICOs) to the need to meet relevant regulatory requirements , Statement PDF
330.73 KB
13/11/2017 ESMA50-157-829 ESMA alerts investors to the high risks of Initial Coin Offerings (ICOs) , Statement PDF
444.01 KB
21/05/2021 ESMA71-99-1677 ESMA appoints Derville Rowland to chair the Investment Management Standing Committee , , Statement PDF
79 KB
25/02/2021 ESMA71-99-1573 ESMA appoints new chair of its Corporate Reporting Standing Committee Statement PDF
78.55 KB
23/05/2018 ESMA71-99-979 ESMA appoints new chair to its Committee of Economic and Markets’ Analysis , Statement PDF
209.05 KB
09/11/2012 2012/279 ESMA appoints new chairs to Standing Committees Statement PDF
87.88 KB
29/09/2017 ESMA71-99-602 ESMA appoints new chairs to Standing Committees , , , , , , , Statement PDF
143.69 KB
28/01/2021 ESMA71-99-1544 ESMA appoints new IPISC and CNS Chairs , , , Statement PDF
87.3 KB

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