ESMA LIBRARY
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Reset all filters| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 09/04/2020 | ESMA80-187-546 | Actions to mitigate the impact of COVID-19 on the EU financial markets regarding the timeliness of fulfilling external audit requirements for interest rate benchmarks under the Benchmarks Regulation | Benchmarks, COVID-19 | Statement | PDF 89.31 KB |
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| 01/10/2020 | ESMA80-187-610 | BMR Brexit Public Statement 2020 Q4 | Benchmarks, Brexit | Statement | PDF 110.8 KB |
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| 28/03/2019 | ESMA90-1-83 | Brexit Update March 2019 | Brexit, Credit Rating Agencies, MiFID - Secondary Markets, MiFID II: Transparency Calculations and DVC, Post Trading, Trade Repositories | Statement | PDF 121.13 KB |
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| 21/09/2020 | ESMA80-187-627 | City Week 2020 Speech | Benchmarks, Speeches | Speech | PDF 160.6 KB |
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| 29/10/2019 | ESMA71-319-150 | Conference on the adaptation of interest rate benchmarks to the new European regulation on benchmarks- Steven Maijoor ESMA Chair at CNMV Conference | Benchmarks, Speeches | Speech | PDF 109.75 KB |
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| 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 169.19 KB |
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| 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 143.69 KB |
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| 23/01/2017 | ESMA71-844457584-329 | ESMA Chair keynote address at PRIME Finance Conference | Benchmarks, Post Trading, Speeches | Speech | PDF 281.45 KB |
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| 09/04/2020 | ESMA70-155-9817 | ESMA postpones the publication dates of the annual transparency calculations for non-equity instruments and for the quarterly systematic internaliser data for non-equity instruments other than bonds | COVID-19, MiFID - Secondary Markets, MiFID II: Transparency Calculations and DVC | Statement | PDF 94.58 KB |
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| 07/10/2019 | ESMA65-8-6254 | ESMA’s Data Operational Plan under a no-deal Brexit scenario on 31 October 2019 | Brexit, MiFID - Secondary Markets, MiFID II: Transparency Calculations and DVC | Statement | PDF 154.85 KB |
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| 01/03/2012 | 2012/137 | ESMA’s technical advice on possible delegated acts concerning the Prospectus Directive as amended by the Directive 2010/73/EU | Prospectus, Corporate Disclosure | Technical Advice | PDF 1.32 MB |
ESMA publishes today the second part of its final advice (ESMA/2012/137) on possible delegated acts for the Prospectus Directive (PD). The advice was submitted to the Commission on 29 February 2012. In its advice, ESMA proposes how to use a prospectus in a retail cascade and provides input on how to review the provisions of the Prospectus Regulation concerning tax information, indices, auditor’s report on profit forecasts and estimates and audited historical financial information. Today’s advice follows a public consultation started on 13 December 2011. Overall, the technical advice aims to achieve a high level of investor protection and to increase across Europe the legal clarity and efficiency of the prospectus regime. Investment prospectuses as such are aimed to provide investors with easily accessible information on financial products so as to foster in-formed decision-making. | |||
| 09/01/2013 | 2012/864 | ESMA’s technical advice on possible delegated acts concerning the Prospectus Directive as amended by the Directive 2010/73/EU | Prospectus, Corporate Disclosure | Technical Advice | PDF 1.23 MB |
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| 11/11/2013 | 2013/1634 | European common enforcement priorities for 2013 financial statements | Corporate Disclosure, IFRS Supervisory Convergence | 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. |
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| 28/10/2016 | ESMA/2016/1528 | European common enforcement priorities for 2016 financial statements | Corporate Disclosure, Corporate Information, IFRS Supervisory Convergence | Statement | PDF 317.18 KB |
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| 26/10/2018 | ESMA32-63-503 | European common enforcement priorities for 2018 annual financial reports | Corporate Disclosure, IFRS Supervisory Convergence | Statement | PDF 489.61 KB |
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| 04/10/2011 | 2011/323 | Final report- ESMA's technical advice on possible delegated acts concerning the Prospectus Directive as amended by the Directive 2010/73/EU | Prospectus, Corporate Disclosure | Technical Advice | PDF 797.56 KB |
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| 27/09/2018 | ESMA71-319-83 | Financing Growth in the EU- speech by Verena Ross at the EBS | Corporate Finance, Speeches | Speech | PDF 181.48 KB |
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| 13/03/2018 | ESMA70-143-30 | First meeting of the Euro Risk Free Rate Working Group – Steven Maijoor concluding remarks | Benchmarks | Statement | PDF 154.5 KB |
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| 07/10/2019 | ESMA70-155-8500 | Impact of no-deal Brexit on the application of MiFID II/MiFIR and the Benchmark Regulation (BMR) | Benchmarks, Brexit, MiFID - Secondary Markets | Statement | PDF 140.47 KB |
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| 25/09/2019 | ESMA71-319-141 | Introductory remarks- Second roundtable on euro risk-free rates | Benchmarks | Speech | PDF 108.47 KB |