ESMA LIBRARY
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
63
REFINE YOUR SEARCH
Sections
- (-) Remove Post Trading filter Post Trading
- (-) Remove Fund Management filter Fund Management
- (-) Remove Innovation and Products filter Innovation and Products
- (-) Remove IAS Regulation filter IAS Regulation
- (-) Remove Trade Repositories filter Trade Repositories
- CESR Archive (279) Apply CESR Archive filter
- Risk Analysis & Economics - Markets Infrastructure Investors (32) Apply Risk Analysis & Economics - Markets Infrastructure Investors filter
- Joint Committee (24) Apply Joint Committee filter
- Corporate Disclosure (22) Apply Corporate Disclosure filter
- Supervisory convergence (19) Apply Supervisory convergence filter
- Credit Rating Agencies (18) Apply Credit Rating Agencies filter
- Market Abuse (15) Apply Market Abuse filter
- Prospectus (15) Apply Prospectus filter
- IFRS Supervisory Convergence (14) Apply IFRS Supervisory Convergence filter
- MiFID - Investor Protection (13) Apply MiFID - Investor Protection filter
- MiFID - Secondary Markets (13) Apply MiFID - Secondary Markets filter
- Guidelines and Technical standards (8) Apply Guidelines and Technical standards filter
- Market Integrity (7) Apply Market Integrity filter
- Benchmarks (3) Apply Benchmarks filter
- CCP Directorate (3) Apply CCP Directorate filter
- European Single Electronic Format (3) Apply European Single Electronic Format filter
- Securitisation (3) Apply Securitisation filter
- Short Selling (3) Apply Short Selling filter
- Corporate Finance (2) Apply Corporate Finance filter
- Securities Financing Transactions (2) Apply Securities Financing Transactions filter
- Sustainable finance (2) Apply Sustainable finance filter
- Trading (2) Apply Trading filter
- Audit (1) Apply Audit filter
- Board of Supervisors (1) Apply Board of Supervisors filter
- Corporate Governance (1) Apply Corporate Governance filter
- Corporate Information (1) Apply Corporate Information filter
- COVID-19 (1) Apply COVID-19 filter
- Press Releases (1) Apply Press Releases filter
- Transparency (1) Apply Transparency filter
Type of document
- (-) Remove Final Report filter Final Report
- Reference (157) Apply Reference filter
- Letter (123) Apply Letter filter
- Guidelines & Recommendations (116) Apply Guidelines & Recommendations filter
- Consultation Paper (92) Apply Consultation Paper filter
- Press Release (81) Apply Press Release filter
- Report (46) Apply Report filter
- Statement (45) Apply Statement filter
- Speech (40) Apply Speech filter
- Opinion (30) Apply Opinion filter
- Technical Advice (24) Apply Technical Advice filter
- Compliance table (15) Apply Compliance table filter
- Q&A (14) Apply Q&A filter
- Technical Standards (12) Apply Technical Standards filter
- Annual Report (2) Apply Annual Report filter
- Decision (1) Apply Decision filter
Your filters
Final Report X Innovation and Products X Fund Management X Post Trading X Trade Repositories X IAS Regulation X
Reset all filters| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 14/04/2011 | 2011/112 | Final report- Guidelines to competent authorities and UCITS management companies on risk meas-urement and the calculation of global exposure for certain types of structured UCITS | Fund Management | Final Report | PDF 166.5 KB |
||||
| 25/07/2012 | 2012/474 | Report and consultation paper on guidelines on ETFs and other UCITS issues | Fund Management | Final Report | PDF 728.1 KB |
This paper sets out ESMA’s guidelines on ETFs and other UCITS issues. The guidelines are adapted to the type of UCITS, management technique or financial instrument in question and are detailed in Annex III of the documentThis document also sets out in Annex IV a public consultation on the treatment of repo and reverse repo arrangements on which ESMA is seeking feedback from stakeholders. The feedback to this further consultation will be used by ESMA to finalise its position on this specific issue, which will be incorporated into the rest of the guidelines already adopted by the Authority (cf. Annex III of this document). | |||
| 27/09/2012 | 2012/600 Annex VIII | Impact assessment- Annex VIII of the Final report on draft Regulatory and Implementing Technical Standards on Regulation (EU) 648/2012 on OTC derivatives, central counterparties and trade repositories | Post Trading | Final Report | PDF 2.32 MB |
||||
| 04/12/2012 | 2012/722 | Guidelines on repurchase and reverse repurchase agreements | Fund Management | Final Report | PDF 339.57 KB |
The European Securities and Markets Authority (ESMA) has today published its final guidelines on repurchase and reverse repurchase agreements for UCITS funds. The guidelines state that UCITS should only enter into such agreements if they are able to recall at any time any assets or the full amount of cash. |
|||
| 03/01/2013 | 2012/874 | Report to the European Parliament, the Council and the Commission on the budgetary implications of Regulation (EU) No 648/2012 on OTC derivatives, central counterparties and trade repositories (EMIR) | Post Trading | Final Report | PDF 526.73 KB |
||||
| 12/09/2013 | 2013/08/ODRG | Agreed Understandings to Resolving Cross-border Conflicts, Inconsistencies, Gaps and Duplicative Requirements | Post Trading | Final Report | PDF 442.48 KB |
||||
| 15/11/2013 | 2013/1339 | Guidelines on reporting obligations under Articles 3(3)(d) and 24(1), (2) and (4) of the AIFMD (revised) | Fund Management | Final Report | PDF 701.63 KB |
||||
| 02/10/2013 | 2013/1370 | Technical advice on third country regulatory equivalence under EMIR – India | Post Trading | Final Report | PDF 2.44 MB |
||||
| 02/10/2013 | 2013/1373 | ESMA Technical advice on equivalence of Australia- OTC and TR (Supplement) | Post Trading | Final Report | PDF 736.17 KB |
||||
| 02/10/2013 | 2013/1374 | Technical advice on third country regulatory equivalence under EMIR – Switzerland (Supplement) | Post Trading | Final Report | PDF 117.72 KB |
||||
| 02/10/2013 | 2013/1375 | Technical advice on third country regulatory equivalence under EMIR – Canada | Post Trading | Final Report | PDF 1.39 MB |
||||
| 24/05/2013 | 2013/600 | Guidelines on key concepts of the AIFMD | Fund Management | Final Report | PDF 473.66 KB |
Executive Summary Reasons for publication On 23 February 2012, ESMA published a discussion paper (DP) on key concepts of the Alternative Investment Fund Managers Directive and types of AIFM (2012/117), which was followed on 19 December 2012 by the publication of a consultation paper (CP) on guidelines on key concepts of the AIFMD (2012/845). The CP set out formal proposals for guidelines ensuring common, uniform and consistent application of the concepts in the definition of ‘AIF’ in Article 4(1)(a) of the AIFMD by providing clarification on each of these concepts. This final report sets out the final text of the guidelines on key concepts of the AIFMD. |
|||
| 31/03/2014 | 2014/03/ODRG | Report of the OTC Derivatives Regulators Group (ODRG) on Cross-Border Implementation Issues | Post Trading | Final Report | PDF 159.11 KB |
||||
| 29/10/2014 | 2014/1278 | Report on the equivalence of the Indian Accounting Standards | Corporate Disclosure, IAS Regulation | Final Report | PDF 1.7 MB |
This report fulfils the mandate received by the European Securities and Markets Authority (ESMA) from the European Commission (EC) in February 2014 to provide it with an update on the level of convergence of the Indian Accounting Standards (Ind-AS)1 towards International Financial Reporting Standards (IFRS) and the quality of application and enforcement of the Ind-AS, so that the EC can provide a progress report to the Council and the European Parliament (EP) in line with its obligations under Commission Regulation (EC) 1569/2007. |
|||
| 18/12/2014 | 2014/1560 | Advice- Investment-based crowdfunding | Innovation and Products | 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. | |||
| 02/07/2015 | 2015/1067 | Final report on the extension of the scope of interoperability arrangements | Post Trading | Final Report | PDF 302.39 KB |
||||
| 13/08/2015 | 2015/1251 | EMIR Review Report no.1- Review on the use of OTC derivatives by non-financial counterparties | Post Trading | Final Report | PDF 3.03 MB |
||||
| 13/08/2015 | 2015/1252 | EMIR Review Report no.2- Review on the efficiency of margining requirements to limit procyclicality | Post Trading | Final Report | PDF 3.93 MB |
||||
| 13/08/2015 | 2015/1253 | EMIR Review Report no.3- Review on the segregation and portability requirements | Post Trading | Final Report | PDF 267.55 KB |
||||
| 13/08/2015 | 2015/1254 | EMIR Review Report no.4- ESMA input as part of the Commission consultation on the EMIR Review | Post Trading | Final Report | PDF 399.85 KB |