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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
02/06/2022 JC 2022 23 Clarifications on the ESAs' draft RTS under SFDR , Statement PDF
306.38 KB
15/07/2019 ESMA32-63-743 Considerations on recognition of deferred tax assets arising from the carry-forward of unused tax losses Statement PDF
169.19 KB
20/12/2013 2013/1970 Draft Regulatory Technical Standards on specific situations that require the publication of a supplement to the prospectus , Technical Standards PDF
713.74 KB
The Final Report contains the draft Regulatory Technical Standard (RTS) on situations which require the publication of a supplement to the prospectus which ESMA is required to submit to the European Commission by 1 January 2014 in accordance with Article 16(3) of the Prospectus Directive. The Report furthermore includes a summary of the main responses received to ESMA’s Consultation Paper which was published in March 2013. The draft RTS sets out nine situations which are always considered to be significant in the context of securities issuance and where a supplement to the prospectus will always be required. Other situations would require a case-by-case assessment.
23/12/2014 JC/2014/092 Draft RTS on risk concentration and intra-group financial transactions under Financial Conglomerates Directive Technical Standards PDF
819.76 KB
14/12/2021 ESMA74-426-1315 DRSP Public Statement on transfer of competences and duties relating to certain data reporting services providers from NCA's to ESMA Statement PDF
85.76 KB
26/07/2021 SFDR EC Q&A EC Q&A on sustainability-related disclosures , Q&A PDF
601.99 KB
30/11/2021 SFDR EC Q&A CORRECTION EC Q&A on sustainability-related disclosures- correction , Q&A PDF
87.19 KB
24/10/2022 JC 2022 60 ESAs Chair Statement- 2022 ECON Annual Hearing, 24 October 2022 Statement PDF
185.88 KB
07/12/2020 JC 2020 86 ESAs highlight the change in the status of Simple, Transparent and Standardised (STS) securitisation transactions at the end of the UK transition period , Statement PDF
82.01 KB
27/01/2022 JC 2022 02 ESAs welcome ESRB Recommendation on a pan-European systemic cyber incident coordination framework for relevant authorities , Statement PDF
244.55 KB
08/07/2022 ESMA35-43-3137 ESMA presents the results of the 2021 Common Supervisory Action (CSA) on MiFID II product governance requirements , Statement PDF
97.86 KB
15/07/2021 ESMA32-384-5209 ESMA Public Statement SPACs , Statement PDF
151.59 KB
15/07/2020 ESMA71-99-1364 ESMA Statement on Assessment of German Financial Reporting Regime , , , Statement PDF
88.5 KB
28/10/2022 ESMA32-63-1320 ESMA statement on European Common Enforcement priorities for 2022 annual reports , Statement PDF
608.88 KB
11/11/2013 2013/1634 European common enforcement priorities for 2013 financial statements , Statement PDF
152.24 KB

The European Securities and Markets Authority (ESMA) has published its European Common Enforcement Priorities (Priorities) for 2013. These Priorities are to be used by European Economic Area (EEA) national authorities in their assessment of listed companies’ 2013 financial statements. ESMA has defined these Priorities in order to promote the consistent application of IFRS across the EEA. Listed companies and their auditors should take account of the areas set out in the Priorities when preparing and auditing the IFRS financial statements for the year ending 31 December 2013. The Priorities identified refer to the application of IFRS in relation to: • Impairment of non-financial assets; • Measurement and disclosure of post-employment benefit obligations; • Fair value measurement and disclosure; • Disclosures related to significant accounting policies, judgements and estimates; and • Measurement of financial instruments and disclosure of related risks.

28/10/2016 ESMA/2016/1528 European common enforcement priorities for 2016 financial statements , , Statement PDF
317.18 KB
26/10/2018 ESMA32-63-503 European common enforcement priorities for 2018 annual financial reports , Statement PDF
489.61 KB
29/07/2013 JC 2013/01 Final Draft Regulatory Technical Standards Technical Standards PDF
1.17 MB
10/11/2016 2016-1563 Issues for consideration in implementing IFRS 9: Financial Instruments , , Statement PDF
256.22 KB
14/11/2022 Joint Committee JC 2017 Q&A on the PRIIPs Key Information Document Q&A PDF
925.12 KB

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