ESMA LIBRARY
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
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Reset all filters| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 23/05/2022 | ESMA32-51-907 | Letter on the IFRS Interpretations Committee’s tentative agenda decision on Transfer of Insurance Coverage under a Group of Annuity Contracts (IFRS 17) | Corporate Disclosure, IFRS Supervisory Convergence | Letter | PDF 110.67 KB |
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| 24/01/2022 | ESMA32-339-197 | Letter to IASB’s Request for Information on the Post Implementation Review of IFRS 9 – Classification and Measurement | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 211.67 KB |
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| 04/01/2022 | ESMA32-61-484 | ESMA letter to EFRAG regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach | Corporate Disclosure, IFRS Supervisory Convergence | Letter | PDF 256.38 KB |
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| 04/01/2022 | ESMA32-61-473 | ESMA letter to IASB regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach | Corporate Disclosure, IFRS Supervisory Convergence | Letter | PDF 255.94 KB |
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| 17/12/2021 | JC 2021 19 | Joint Committee Q&As relating to the Securitisation Regulation | Securitisation | Q&A | PDF 337.6 KB |
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| 19/11/2021 | ESMA33-128-563 | Questions and answers on the Securitisation Regulation | Securitisation | Q&A | PDF 1.39 MB |
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| 27/10/2021 | ESMA32-67-791 | Letter to IFRS IC on classification of SPAC shares as equity or liability (IAS 32) | IAS Regulation, IFRS Supervisory Convergence, MiFID - Investor Protection, Prospectus | Letter | PDF 223.92 KB |
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| 23/09/2021 | ESMA32-61-468 | Third Agenda Consultation letter to EFRAG | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 355.42 KB |
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| 23/09/2021 | ESMA32-61-457 | Third Agenda Consultation letter to the IASB | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 355.57 KB |
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| 22/07/2021 | ESMA32-339-183 | Letter to IFRS IC on IFRS IC’s tentative agenda decision on TLTRO III | IFRS Supervisory Convergence | Letter | PDF 186.34 KB |
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| 22/07/2021 | ESMA32-67-790 | Letter to IFRS IC on rent concessions | IFRS Supervisory Convergence | Letter | PDF 238.98 KB |
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| 22/07/2021 | ESMA32-61-467 | Letter to EFRAG on IASB’s Discussion Paper Business Combinations Under Common Control | IFRS Supervisory Convergence | Letter | PDF 276.92 KB |
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| 22/07/2021 | ESMA32-61-455 | Letter to IASB on IASB’s Discussion Paper Business Combinations Under Common Control | IFRS Supervisory Convergence | Letter | PDF 271.29 KB |
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| 22/07/2021 | ESMA32-61-466 | Letter to IASB on IAS 21 amendments | IFRS Supervisory Convergence | Letter | PDF 186.7 KB |
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| 22/07/2021 | ESMA32-61-469 | Letter to EFRAG on IAS 21 amendments | IFRS Supervisory Convergence | Letter | PDF 189.6 KB |
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| 20/07/2021 | ESMA32-61-477 | Letter to EFRAG on Rate Regulated Activities | IFRS Supervisory Convergence | Letter | PDF 194.49 KB |
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| 20/07/2021 | ESMA32-61-472 | Letter to IASB on Rate Regulated Activities | IFRS Supervisory Convergence | Letter | PDF 193.76 KB |
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| 30/03/2021 | ESMA32-67-771 | Letter to the IASB on RFI IFRS10-11-12 | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 137.16 KB |
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| 26/03/2021 | JC 2021 16 | ESAs’ Opinion to the European Commission on the Jurisdictional Scope of Application of the SECR | Joint Committee, Securitisation | Opinion | PDF 339.91 KB |
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| 09/03/2020 | ESMA80-199-332 | ESMA Supervision- Annual Report 2019 and Work Programme 2020 | Benchmarks, Credit Rating Agencies, Securities Financing Transactions, Securitisation, Trade Repositories | Annual Report | PDF 825.72 KB |