ESMA LIBRARY

The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
82
DOCUMENTS

REFINE YOUR SEARCH

Sections

Type of document

Your filters
Vacancy X Summary of Conclusions X Annual Report X Technical Advice X Compliance table X CESR Document X SMSG Advice X Final Report X IFRS Supervisory Convergence X European Single Electronic Format X Risk Analysis & Economics - Markets Infrastructure Investors X Prospectus X Innovation and Products X
Reset all filters

Pages

Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
22/12/2015 2015/WP/2015/2 Working Paper No.2, 2015 “Monitoring systemic risk in the hedge fund sector” Final Report PDF
872.37 KB

The working paper proposes new measures for systemic risk in the hedge fund sector. These measures are based on the ability of hedge funds to influence (be influenced by) the performance trend of the entire hedge fund sector. The proposed measures display a high ability to identify periods of financial distress, are robust to modifications in the underlying econometric model and deliver an innovation in the monitoring of systemic risks in the fund industry.

20/09/2013 2013/1138 Trends, Risks, Vulnerabilities No. 2, 2013 Final Report PDF
2.92 MB
12/03/2014 2014/188 Trends, Risks, Vulnerabilities No. 1, 2014 Final Report PDF
2.33 MB
14/02/2013 2013/212 Trends, Risks and Vulnerabilities report Final Report PDF
2.03 MB
03/04/2018 ESMA31-62-800 Technical advice under the Prospectus Regulation Final Report PDF
4.7 MB
16/08/2012 2012/525 Summary of responses on considerations of materiality in financial reporting , Final Report PDF
383.4 KB
18/02/2016 2015/SMSG/036 SMSG Advice on ESEF , SMSG Advice PDF
109.63 KB
16/06/2014 2014/643 Review on the application of accounting requirements for business combinations in IFRS financial statements , Final Report PDF
751.04 KB

This report evaluates the consistency of application of key requirements of IFRS 3 - Business Combinations and how compliant and entity-specific IFRS 3 disclosures are in the 2012 annual IFRS financial statements of a sample of 56 issuers in the European Union (EU). It also includes other IFRS 3 issues identified as part of the enforcement experience of European national enforcers (European Enforcers) that participate in the European Enforcers Coordination Sessions (EECS).

26/07/2012 2012/482 Review of Greek Government Bonds accounting practices , Final Report PDF
583.61 KB

This report includes a Review of Greek Government Bonds accounting practices in the IFRS Financial Statements for the year ended 31 December 2011.

03/07/2013 2013/326 Retailisation in the EU Final Report PDF
976.31 KB
28/03/2011 2011/22 Report- ESMA Data on Prospectuses Approved and Passported- July 2010 to December 2010 , Final Report PDF
134.79 KB
21/10/2011 2011/355 Report- Activity Report on IFRS Enforcement in 2010 Final Report PDF
128.34 KB
30/08/2016 2016/1234 Report on Trends, Risks and Vulnerabilities No.2, 2016 Final Report PDF
3.07 MB
14/09/2015 2015/1290 Report on Trends, Risks and Vulnerabilities No.2, 2015 Final Report PDF
2.88 MB
06/11/2017 ESMA50-165-416 Report on Trends, Risks and Vulnerabilities No.2 2017- correction Final Report PDF
2.89 MB

ERRATUM - In TRV 2 2017,  p.39 table V.3, the values in the last four rows of column five were accidentally misreported. For this reason, ESMA now provides a corrected version, including the corrected values and a footnote pointing to the initial mistake.

20/03/2017 ESMA50-165-279 Report on Trends, Risks and Vulnerabilities No.1, 2017 Final Report PDF
2.73 MB
17/03/2016 2016/348 Report on Trends, Risks and Vulnerabilities No.1, 2016 Final Report PDF
3.13 MB
11/03/2015 2015/526 Report on Trends, Risks and Vulnerabilities No 1 2015 Final Report PDF
2.59 MB
03/09/2014 2014/884 Report on Trends Risks Vulnerabilities No. 2, 2014 Final Report PDF
2.5 MB
11/01/2013 EBA/BS/2013/002 Report on the administration and management of Euribor Final Report PDF
832.36 KB

Pages