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| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 16/08/2012 | 2012/526 | Announcement of roundtable on materiality in financial reporting- 1 October 12 | IFRS Supervisory Convergence | Reference | PDF 100.21 KB |
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| 12/11/2012 | 2012/725 | European common enforcement priorities for 2012 financial statements | IFRS Supervisory Convergence | Reference | PDF 163.78 KB |
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| 25/09/2015 | 2015/1463 reply form ESEF CBA | Form to reply ESEF CBA | Corporate Disclosure, European Single Electronic Format, Transparency | Reference | DOCX 872.33 KB |
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| 17/12/2015 | 2015/1885 | ESMA Briefing Note on ESEF CP | European Single Electronic Format, Transparency | Reference | PDF 138.49 KB |
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| 13/10/2016 | 2016-IFRS | IFRS Foundation and ESMA statement of protocols for cooperation on International Financial Reporting Standards | Corporate Information, IAS Regulation, IFRS Supervisory Convergence | Reference | PDF 209.65 KB |
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| 29/09/2016 | 2016/1406 reply form | Reply form to the Consultation paper on Benchmarks | Benchmarks | Reference | DOCX 757.37 KB |
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| 30/09/2016 | 2016/1409 | SFTR Tables | Post Trading, Securities Financing Transactions | Reference | XLSX 45.84 KB |
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| 30/09/2016 | 2016/1414 | Methodological Framework- Model Written Arrangements for Benchmark Colleges | Benchmarks | Reference | PDF 272.57 KB |
Article 46 of the Regulation (EU) No 2016/1011 of the European Parliament and of the Council of 8 June 2016 on indices used as benchmarks in financial instruments and financial contracts or to measure the performance of investment funds (Regulation) provides that the competent authority of an administrator of a critical benchmark that is referred to in points (a) and (c) of Article 20(1) of the Regulation shall establish a college. ESMA will be a member of every college and according to Article 46(7) of the Regulation may give advice concerning the written arrangements. To promote the convergent operation of benchmark colleges, ESMA has developed model written arrangements that may be used by administrators of critical benchmarks according to Article 46(6) of the Regulation. |
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| 04/04/2016 | 2016/216 | ToR EECS | IFRS Supervisory Convergence | Reference | PDF 103.12 KB |
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| 04/04/2016 | 2016/217 | ToR IFRS PG | IFRS Supervisory Convergence | Reference | PDF 95.62 KB |
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| 03/06/2016 | 2016/723 RF | Reply form for the Consultation Paper on ESMA technical advice on Benchmarks Regulation | Market Integrity, Benchmarks | Reference | DOCX 784.51 KB |
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| 07/12/2020 | Conformance suite 2020 | Conformance suite 2020 | European Single Electronic Format | Reference | ZIP 1.88 MB |
Main document: 2020 ESEF conformance suite test files Related documents: ESMA32-60-681 ESEF conformance suite documentation ESMA32-60-680 ESEF conformance suite list of tests
Copyright notice © IFRS Foundation Copyright and database right in the IFRS Taxonomy Materials is being held by the IFRS Foundation. The IFRS Taxonomy Materials are produced using XBRL language with the permission of XBRL International. The IFRS Foundation shall not assert its rights in the IFRS Taxonomy Materials within the EEA towards the preparation and use of tagged IFRS financial statements in the context of application of IFRS Standards. The IFRS Foundation reserves all other rights, including but not limited to those outside the EEA. Commercial use including reproduction is strictly prohibited. For further information please contact the IFRS Foundation at www.ifrs.org |
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| 29/11/2017 | ECB/ESMA/FSMA | Risk Free Rate Working Group Application Form | Benchmarks | Reference | DOCX 25.87 KB |
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| 31/07/2020 | EMIR 59.3 register | List of registered trade repositories | Trade Repositories | Reference | XLSX 48.97 KB |
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| 20/10/2019 | ES IC1 | ESMA-ASIC MoU on BMR | Benchmarks | Reference | PDF 368.11 KB |
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| 20/12/2019 | ESEF 2019 | ESMA ESEF Taxonomy 2019 | European Single Electronic Format | Reference | ZIP 11.59 MB |
ESEF Taxonomy 2019 - entry points Main document: Related documents: ESMA32-60-534 ESEF XBRL Taxonomy Documentation 2019 ESMA32-60-536 ESEF Taxonomy 2019 Architecture ESMA32-60-537 ESEF Validation Rules 2019
Copyright notice © IFRS Foundation Copyright and database right in the IFRS Taxonomy Materials is being held by the IFRS Foundation. The IFRS Taxonomy Materials are produced using XBRL language with the permission of XBRL International. The IFRS Foundation shall not assert its rights in the IFRS Taxonomy Materials within the EEA towards the preparation and use of tagged IFRS financial statements in the context of application of IFRS Standards. The IFRS Foundation reserves all other rights, including but not limited to those outside the EEA. Commercial use including reproduction is strictly prohibited. For further information please contact the IFRS Foundation at www.ifrs.org |
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| 07/12/2020 | ESEF 2020 | ESMA ESEF Taxonomy 2020 | European Single Electronic Format | Reference | ZIP 11.89 MB |
ESEF taxonomy 2020 - entry points Main document: Related documents: ESMA32-60-676 ESEF XBRL Taxonomy Documentation 2020 ESMA32-60-678 ESEF Taxonomy 2020 Architecture ESMA32-60-677 ESEF Validation Rules 2020
Copyright notice © IFRS Foundation Copyright and database right in the IFRS Taxonomy Materials is being held by the IFRS Foundation. The IFRS Taxonomy Materials are produced using XBRL language with the permission of XBRL International. The IFRS Foundation shall not assert its rights in the IFRS Taxonomy Materials within the EEA towards the preparation and use of tagged IFRS financial statements in the context of application of IFRS Standards. The IFRS Foundation reserves all other rights, including but not limited to those outside the EEA. Commercial use including reproduction is strictly prohibited. For further information please contact the IFRS Foundation at www.ifrs.org |
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| 02/04/2020 | ESMA 32-63-365 | List of decisions published from the EECS’s Database of Enforcement | IFRS Supervisory Convergence | Reference | PDF 266.73 KB |
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| 19/04/2018 | ESMA 32-63-427 | 22nd Extract from the EECS’s Database of Enforcement | IFRS Supervisory Convergence | Reference | PDF 616 KB |
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| 18/12/2017 | ESMA 71-99-671 | Briefing note- Preparing for 2020: ESEF field tests and reporting manual | European Single Electronic Format | Reference | PDF 339.06 KB |