ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
28/03/2019 ESMA90-1-83 Brexit Update March 2019 , , , , , Statement PDF
121.13 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
28/01/2021 ESMA71-99-1544 ESMA appoints new IPISC and CNS Chairs , , , Statement PDF
87.3 KB
28/01/2021 ESMA71-99-1544 ESMA appoints new IPISC and CSN chairs , , , Statement
06/07/2017 ESMA71-99-522 ESMA appoints new member to its Management Board , Statement PDF
144.98 KB
28/01/2021 ESMA71-99-1545 ESMA new MB member January 2021 , , Statement PDF
89.41 KB
31/05/2017 ESMA71-99-470 ESMA registers Bloomberg Trade Repository Limited as a trade repository , Statement PDF
141.48 KB

The European Securities and Markets Authority (ESMA), the EU supervisor of trade repositories (TRs), has registered Bloomberg Trade Repository Limited as a TR under the European Market Infrastructure Regulation (EMIR), with effect from 7 June 2017. Bloomberg Trade Repository Limited is based in the United Kingdom and covers the following derivative asset classes: commodities, credit, foreign exchange, equities and interest rates.

06/05/2020 ESMA71-99-1321 ESMA registers SFTR TRs , , Statement PDF
95.4 KB
11/06/2020 ESMA32-334-245 ESMA response to EC Consultation on NFRD , Statement PDF
429.86 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
10/11/2016 2016-1563 Issues for consideration in implementing IFRS 9: Financial Instruments , , Statement PDF
256.22 KB
25/02/2021 JC 2021 06 Joint ESAs supervisory statement- SFDR , Statement PDF
220.21 KB
20/07/2016 2016/1148 Public Statement Issues for consideration in implementing IFRS 15 , Statement PDF
373.45 KB
27/10/2017 ESMA32-63-340 Public Statement on European common enforcement priorities for 2017 IFRS financial statements , Statement PDF
287.62 KB
25/11/2011 2011/397 Public statement on sovereign debt in IFRS financial statements , , , Statement PDF
189.46 KB
21/07/2020 ESMA32-61-417 Public Statement on supervisory action on accounting for COVID-19 lease modifications , Statement PDF
120.44 KB
28/10/2020 ESMA32-63-1041 Public Statement on the European Common Enforcement Priorities 2020 , Statement PDF
266.78 KB
09/11/2018 ESMA80-187-149 Public statement- Contingency plans of Credit Rating Agencies and Trade Repositories in the context of the United Kingdom withdrawing from the European Union , , Statement PDF
137.78 KB