ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
25/03/2020 ESMA32-63-951 Accounting implications of the COVID-19 outbreak on the calculation of expected credit losses in accordance with IFRS 9 , Statement PDF
135.91 KB
27/02/2020 ESMA/2014/677-REV Information on shareholder cooperation and acting in concert under the Takeover Bids Directive , Statement PDF
416.26 KB

The European Securities and Markets Authority (ESMA) has published an update to its statement on practices governed by the Takeover Bid Directive (TBD), focused on shareholder cooperation issues relating to acting in concert and the appointment of board members. The update concerns a change to the Croatian creep-in threshold and secondary threshold in Appendix B. The statement contains a White List of activities that shareholders can cooperate on without the presumption of acting in concert. It also contains information on how shareholders may cooperate in order to secure board member appointments by setting out factors that national authorities may take into account when considering whether shareholders are acting in concert.The statement is in response to a request by the European Commission for clarity on these issues, following its 2012 report on the application of the TBD. It is based on information collected about the TBD’s application and common practices across the European Economic Area (EEA). The statement was prepared by the Takeover Bids Network, a permanent working group, under ESMA’s auspices, that promotes the exchange of information on practices and application of the TBD across EEA.

28/11/2019 ESMA32-67-610 EFRAG Conference 28 November 2019- IFRS and Regulation- Keynote Speech Steven Maijoor Speech PDF
165.97 KB
22/10/2019 ESMA32-63-791 European common enforcement priorities for 2019 annual financial reports , Statement PDF
482.56 KB
15/10/2019 ESMA71-319-144 Speech by Steven Maijoor on Corporate Governance in Zagreb , Speech PDF
108.62 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
19/06/2019 ESMA74-362-39 Keynote by ESMA Chair at ISLA Annual Securities Finances and Collateral Management Conference Speech PDF
239.83 KB
07/06/2019 ESMA32-60-474 Draft RTS amending Delegated Regulation (EU) 2018/815 on the updates of the taxonomy to be used for the ESEF , Final Report PDF
6.5 MB
26/10/2018 ESMA32-63-503 European common enforcement priorities for 2018 annual financial reports , Statement PDF
489.61 KB
19/10/2018 ESMA 32-67-510 Speech by ESMA Chair Maijoor at Banco de España – CEMFI – FSI High-Level Conference Speech PDF
288.04 KB
17/07/2018 ESMA31-62-1002 Final report on draft regulatory technical standards under the Prospectus Regulation Final Report PDF
1.46 MB
11/07/2018 ESMA70-145-941 Introductory statement for ECON scrutiny session on Level 2 measures under the EU Benchmarks Regulation Statement PDF
294.21 KB
27/06/2018 ESMA70-145-924 Speech by ESMA Executive Director Verena Ross on LEI , Speech PDF
255.18 KB
22/06/2018 ESMA 70-145-466 EC Annex to ESMA response to the EC consultation on supervisory reporting fitness check Statement PDF
386.78 KB
06/02/2018 ESMA70-145-398 Final report on draft ITS on forms and procedures for cooperation under Article 24 and 25 MAR Final Report PDF
940.38 KB
27/10/2017 ESMA32-63-340 Public Statement on European common enforcement priorities for 2017 IFRS financial statements , Statement PDF
287.62 KB
29/09/2017 ESMA71-99-602 ESMA appoints new chairs to Standing Committees , , , , , , , Statement PDF
143.69 KB
08/06/2017 ESMA70-145-104 Introductory statement for ECON meeting on level 2 Measures under the Benchmarks Regulation (BMR) Statement PDF
206.91 KB
01/06/2017 ESMA7--145-100 Final report on MAR ITS on cooperation between competent authorities , Final Report PDF
926.19 KB
10/11/2016 2016-1563 Issues for consideration in implementing IFRS 9: Financial Instruments , , Statement PDF
256.22 KB

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