ESMA LIBRARY
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| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 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. |
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| 05/11/2013 | 2013/1554 | ESMA Comment Letter to IFRS Interpretations Committee on application of IAS 34 | IAS Regulation | Letter | PDF 112 KB |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 08/10/2015 | 2015/1518 | ESMA CL to the IASB ED Clarifications to IFRS 15 | IAS Regulation | Letter | PDF 270.22 KB |
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| 08/10/2015 | 2015/1519 | ESMA CL to EFRAG re IASB ED Clarifications to IFRS 15 | IAS Regulation | Letter | PDF 269.51 KB |
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| 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 |
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| 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 |
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| 23/02/2015 | 2015/168 | Letter to EU Institutions re ESMA’s 2015 Work Programme | Corporate Information, Management Board, Board of Supervisors | Letter | PDF 37.31 KB |
Dear Mr Gualtieri, Ms Ribkina and Commissioner Hill, On 30 September 2014 we sent you ESMA’s Work Programme for 2015, which was based on the budget request that had been approved by ESMA’s Board of Supervisors: a budget of €38,639,000 and 147 Establishment Plan posts. The EU budget had not been voted at the time. Following the adoption of the EU budget, ESMA’s 2015 expenditure budget is €33,601,402 (plus an additional €3,100,000 from assigned revenues for tasks delegated from National Competent Authorities) with an Establishment Plan of 137 posts. ESMA’s Board of Supervisors has approved a revised work programme to account for the difference of €5m and 10 Establishment Plan posts; representing a 15% reduction compared to the planned ESMA budget and 7% of its Establishment Plan. ESMA will therefore lack sufficient resources to execute all the tasks that were initially planned for 2015. The Work Programme explains the areas where reprioritisation had to take place, including the risk that ESMA will not fully meet its legal obligations, for instance due to the delay of delivery compared to legally set timetables. A summary of the deprioritised tasks is annexed to the Work Programme and reproduced in the table below. 2014/1200rev ESMA Work Programme | |||
| 18/11/2015 | 2015/1733 | ESMA CL- ED Conceptual Framework and Update of References | Corporate Disclosure, IAS Regulation | Letter | PDF 402.66 KB |
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| 18/11/2015 | 2015/1734 | ESMA CL EFRAG Conceptual Framework | Corporate Disclosure, IAS Regulation | Letter | PDF 472.48 KB |
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| 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 |
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| 02/12/2015 | 2015/1740 | ESMA CL to the IASB Agenda consultation | IAS Regulation | Letter | PDF 798.64 KB |
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| 02/12/2015 | 2015/1741 | ESMA CL to EFRAG on IASB Agenda consultation | IAS Regulation | Letter | PDF 792.08 KB |
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| 02/12/2015 | 2015/1742 | Comment letter to the IFRS IC on TAD relating to IFRS 5 | IAS Regulation | Letter | PDF 40.22 KB |
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| 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 |
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| 06/03/2015 | 2015/422 | ESMA's response to the consultation on IOSCO | Corporate Information | Letter | PDF 27.24 KB |
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| 13/05/2015 | 2015/841 | Letter to the European Commission- Early legal review | Corporate Information | Letter | PDF 241.49 KB |