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|Date||Ref.||Title||Section||Type||Download||Info||Summary||Related Documents||Translated versions|
|15/07/2019||ESMA32-63-743||Considerations on recognition of deferred tax assets arising from the carry-forward of unused tax losses||IFRS Supervisory Convergence||Statement||PDF
|19/06/2019||ESMA74-362-39||Keynote by ESMA Chair at ISLA Annual Securities Finances and Collateral Management Conference||Market Integrity||Speech||PDF
|26/10/2018||ESMA32-63-503||European common enforcement priorities for 2018 annual financial reports||Corporate Disclosure, IFRS Supervisory Convergence||Statement||PDF
|11/07/2018||ESMA70-145-941||Introductory statement for ECON scrutiny session on Level 2 measures under the EU Benchmarks Regulation||Market Integrity||Statement||PDF
|27/06/2018||ESMA70-145-924||Speech by ESMA Executive Director Verena Ross on LEI||Market Integrity, MiFID - Secondary Markets||Speech||PDF
|22/06/2018||ESMA 70-145-466 EC||Annex to ESMA response to the EC consultation on supervisory reporting fitness check||Market Integrity||Statement||PDF
|06/02/2018||ESMA70-145-398||Final report on draft ITS on forms and procedures for cooperation under Article 24 and 25 MAR||Market Integrity||Final Report||PDF
|27/10/2017||ESMA32-63-340||Public Statement on European common enforcement priorities for 2017 IFRS financial statements||Corporate Disclosure, IFRS Supervisory Convergence||Statement||PDF
|29/09/2017||ESMA71-99-602||ESMA appoints new chairs to Standing Committees||Board of Supervisors, Corporate Disclosure, Corporate Finance, Corporate Information, Innovation and Products, Market Integrity, MiFID - Secondary Markets, Post Trading||Statement||PDF
|08/06/2017||ESMA70-145-104||Introductory statement for ECON meeting on level 2 Measures under the Benchmarks Regulation (BMR)||Market Integrity||Statement||PDF
|01/06/2017||ESMA7--145-100||Final report on MAR ITS on cooperation between competent authorities||Market Abuse, Market Integrity||Final Report||PDF
|10/11/2016||2016-1563||Issues for consideration in implementing IFRS 9: Financial Instruments||Audit, Corporate Disclosure, IFRS Supervisory Convergence||Statement||PDF
|28/10/2016||ESMA/2016/1528||European common enforcement priorities for 2016 financial statements||Corporate Disclosure, Corporate Information, IFRS Supervisory Convergence||Statement||PDF
|30/09/2016||2016/1412||Final Report on MAR Guidelines on commodity derivatives||Guidelines and Technical standards, Market Abuse, Market Integrity||Final Report||PDF
Article 7(5) of MAR provides that the European Securities and Markets Authority (ESMA) shall issue guidelines to establish a non-exhaustive indicative list of information which is reasonably expected or is required to be disclosed in accordance with legal or regulatory provisions in Union or national law, market rules, contract, practice or custom, on the relevant commodity derivatives markets or spot markets as referred to in Article 7(1)(b) of MAR. This final report follows the Consultation Paper (CP) issued on March 2016.
Section 2 contains information on the background and mandate, while Section 3 sets out ESMA’s feedback to the CP responses in relation to the scope of the guidelines, the financial instruments and products covered by the examples of information relating directly and indirectly to commodity derivatives and information directly relating to a spot market contract. It also indicates whether and where ESMA has changed the guidelines following the consultation.
Annex I lists questions raised in the CP. Annex 2 provides the legislative mandate on the basis of which ESMA is issuing these guidelines. Annex 3 sets out ESMA’s view on the costs and benefits associated with these guidelines. Annex 4 contains the text of the guidelines.
The guidelines in Annex 4 will be translated into the official languages of the European Union and published on the ESMA’s website. Within 2 months of the issuance of the translations, each national competent authority will have to confirm whether it complies or intends to comply with those guidelines. In the event that a national competent authority does not comply or does not intend to comply, it will have to inform ESMA, stating its reasons. ESMA will publish the fact that a national competent authority does not comply or does not intend to comply with those guidelines.
|30/09/2016||2016/1408||ESMA appoints new chairs to Standing Committees||Board of Supervisors, Fund Management, Market Integrity, MiFID - Investor Protection||Statement||PDF
The Board of Supervisors of the European Securities and Markets Authority (ESMA) has appointed the following individuals to serve as chairs of its standing committees:
The standing committees are expert groups drawn from ESMA staff and the national competent authorities for securities markets regulation in the Member States, and are responsible for the development of policy in their respective areas. The appointments are for a period of two years and commence with immediate effect.
|26/07/2016||2016/1171||Final Report Draft Implementing Technical Standards on sanctions and measures under MAR||Market Abuse, Market Integrity||Final Report||PDF
|20/07/2016||2016/1148||Public Statement Issues for consideration in implementing IFRS 15||IAS Regulation, IFRS Supervisory Convergence||Statement||PDF
|25/05/2016||2016/724||Requirements for reference data submission under Article 4 MAR||Market Abuse, Market Integrity||Statement||PDF
|27/10/2015||2015/1609||Public Statement- Improving Disclosures||Corporate Disclosure, IFRS Supervisory Convergence||Statement||PDF
|27/10/2015||2015/1608||Public Statement- ECEP 2015||Corporate Disclosure, IFRS Supervisory Convergence||Statement||PDF