ESMA LIBRARY
REFINE YOUR SEARCH
Sections
- (-) Remove Corporate Disclosure filter Corporate Disclosure
- (-) Remove Press Releases filter Press Releases
- (-) Remove Innovation and Products filter Innovation and Products
- (-) Remove Prospectus filter Prospectus
- (-) Remove Corporate Governance filter Corporate Governance
- (-) Remove Market Abuse filter Market Abuse
- (-) Remove Securitisation filter Securitisation
- (-) Remove Audit filter Audit
- Corporate Information (97) Apply Corporate Information filter
- Post Trading (33) Apply Post Trading filter
- Brexit (31) Apply Brexit filter
- MiFID - Secondary Markets (28) Apply MiFID - Secondary Markets filter
- Board of Supervisors (26) Apply Board of Supervisors filter
- MiFID - Investor Protection (24) Apply MiFID - Investor Protection filter
- CESR Archive (23) Apply CESR Archive filter
- Credit Rating Agencies (23) Apply Credit Rating Agencies filter
- COVID-19 (18) Apply COVID-19 filter
- IFRS Supervisory Convergence (17) Apply IFRS Supervisory Convergence filter
- Joint Committee (16) Apply Joint Committee filter
- Fund Management (15) Apply Fund Management filter
- Market Integrity (15) Apply Market Integrity filter
- Benchmarks (11) Apply Benchmarks filter
- Planning reporting budget (9) Apply Planning reporting budget filter
- CCP Directorate (7) Apply CCP Directorate filter
- Management Board (7) Apply Management Board filter
- MiFID II: Transparency Calculations and DVC (7) Apply MiFID II: Transparency Calculations and DVC filter
- Securities Financing Transactions (7) Apply Securities Financing Transactions filter
- Supervisory convergence (7) Apply Supervisory convergence filter
- Trade Repositories (7) Apply Trade Repositories filter
- Sustainable finance (5) Apply Sustainable finance filter
- Warnings and publications for investors (5) Apply Warnings and publications for investors filter
- IAS Regulation (4) Apply IAS Regulation filter
- Risk Analysis & Economics - Markets Infrastructure Investors (4) Apply Risk Analysis & Economics - Markets Infrastructure Investors filter
- Short Selling (4) Apply Short Selling filter
- Speeches (4) Apply Speeches filter
- Corporate Finance (3) Apply Corporate Finance filter
- Market data (3) Apply Market data filter
- Trading (3) Apply Trading filter
- Guidelines and Technical standards (1) Apply Guidelines and Technical standards filter
- International cooperation (1) Apply International cooperation filter
- Securities and Markets Stakeholder Group (1) Apply Securities and Markets Stakeholder Group filter
- Transparency (1) Apply Transparency filter
Type of document
- (-) Remove Statement filter Statement
- (-) Remove Annual Report filter Annual Report
- Press Release (342) Apply Press Release filter
- Letter (199) Apply Letter filter
- Reference (132) Apply Reference filter
- Final Report (57) Apply Final Report filter
- Report (48) Apply Report filter
- Consultation Paper (45) Apply Consultation Paper filter
- Speech (29) Apply Speech filter
- Opinion (19) Apply Opinion filter
- Guidelines & Recommendations (14) Apply Guidelines & Recommendations filter
- Q&A (10) Apply Q&A filter
- Compliance table (8) Apply Compliance table filter
- Technical Advice (7) Apply Technical Advice filter
- CESR Document (4) Apply CESR Document filter
- Technical Standards (4) Apply Technical Standards filter
- Decision (1) Apply Decision filter
- Investor Warning (1) Apply Investor Warning filter
| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 23/03/2011 | 2011/36 | Public statement- Framework for third country prospectuses under Article 20 of the Prospectus Directive | Prospectus, Corporate Disclosure | Statement | PDF 317.51 KB |
||||
| 23/03/2011 | 2011/37 | Public statement- ESMA statement on Israeli laws and regulations on prospectuses | Prospectus, Corporate Disclosure | Statement | PDF 187.46 KB |
||||
| 20/07/2011 | 2011/211 | Public statement- Retrospective Adjustments to Financial Statements Following Rejection Notes Published by the IFRS Interpretations Committee | Corporate Disclosure, IAS Regulation | Statement | PDF 29.57 KB |
||||
| 28/07/2011 | 2011/226 | Public statement- ESMA Statement on disclosures related to sovereign debt to be included in IFRS financial statements | Corporate Disclosure, IFRS Supervisory Convergence | Statement | PDF 36.9 KB |
||||
| 11/08/2011 | 2011/266 | Public statement- harmonised regulatory action on short-selling in the EU | Short Selling, Press Releases | Statement | PDF 97.39 KB |
||||
| 25/11/2011 | 2011/397 | Public statement on sovereign debt in IFRS financial statements | Corporate Disclosure, Corporate Governance, IFRS Supervisory Convergence, Press Releases | Statement | PDF 189.46 KB |
||||
| 30/08/2012 | 2012/537 | STATEMENT- Short Selling Regulation Update: Market Maker & Primary Dealer Exemption Notification Procedure | Short Selling, Market Integrity, Press Releases | Statement | PDF 77.92 KB |
The European Securities and Markets Authority (ESMA) is publishing this notice to alert financial market participants to its upcoming consultation on the market making and authorised primary dealer exemption under the EU’s Short Selling Regulation (SSR) and the procedure to be followed by firms and regulators in dealing with notifications of intention to use the exemption. | |||
| 01/10/2012 | 2012/641 | ESMA approves Axesor S.A. as a credit rating agency | Credit Rating Agencies, Press Releases | Statement | PDF 83.07 KB |
||||
| 04/12/2012 | 2012/802 | Statement: Operating Principles and Areas of Exploration in the Regulation of the Cross-Border Derivatives Market | Press Releases | Statement | PDF 131.03 KB |
||||
| 20/12/2012 | 2012/853 | Treatment of Forbearance Practices in IFRS Financial Statements of Financial Institutions | Corporate Disclosure, IFRS Supervisory Convergence | Statement | PDF 220.43 KB |
||||
| 19/02/2013 | 2013/84 | Feedback statement on the consultation regarding the role of the proxy advisory industry | Corporate Disclosure, Corporate Governance | Statement | PDF 559.31 KB |
||||
| 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. |
|||
| 12/11/2013 | 2013/1642 | Information on shareholder cooperation and acting in concert under the Takeover Bids Directive | Corporate Disclosure, Corporate Governance | Statement | PDF 321.63 KB |
The European Securities and Markets Authority (ESMA) has published a 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 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. | |||
| 31/07/2014 | 2014/944 | Potential Risks Associated with Investing in Contingent Convertible Instruments | Warnings and publications for investors, Innovation and Products | Statement | PDF 106.1 KB |
The European Securities and Markets Authority (ESMA) is issuing this statement to clarify to institutional investors risks from a newly emerging asset class referred to by most market participants as contingent convertibles instruments (CoCos). If they work as intended in a crisis CoCos will play an important role to inhibit risk transfer from debt holders to taxpayers. They along with standards to improve the quality and quantity of bank capital reflect a considerate response to the former regulatory capital framework. However, it is unclear as to whether investors fully consider the risks of CoCos and correctly factor those risks into their valuation. ESMA believes there are specific risks to CoCos and that investors should take those risks into consideration prior to investing in these instruments. | |||
| 28/10/2014 | 2014/1309 | Public Statement- European common enforcement priorities for 2014 financial statements | Corporate Disclosure, IFRS Supervisory Convergence | Statement | PDF 207.62 KB |
The European Securities and Markets Authority (‘ESMA’) issues this Public Statement which defines the European common enforcement priorities in order to promote consistent application of the International Financial Reporting Standards (‘IFRS’) as indicated in the ESMA Guidelines on enforcement of financial information.As in the previous years, ESMA, together with European national enforcers, identified financial reporting topics which, listed companies and their auditors should particularly consider when preparing and auditing, respectively, the IFRS financial statements for the year ending 31 December 2014. In addition to these common priorities, national enforcers might also set additional enforcement priorities focusing on other relevant topics.ESMA, together with the European national enforcers, will pay particular attention to these common enforcement priorities as well as priorities identified in previous years, when monitoring and assessing the application of all relevant IFRS requirements. National enforcers will continue to focus on material issues in the financial statements that are relevant for an individual issuer under examination. On the basis of examinations performed, national enforcers will take corrective actions whenever material misstatements are identified. ESMA will report on findings regarding these priorities in its Report on the 2015 enforce-ment activities. |
|||
| 27/10/2015 | 2015/1609 | Public Statement- Improving Disclosures | Corporate Disclosure, IFRS Supervisory Convergence | Statement | PDF 169.77 KB |
||||
| 27/10/2015 | 2015/1608 | Public Statement- ECEP 2015 | Corporate Disclosure, IFRS Supervisory Convergence | Statement | PDF 210.15 KB |
||||
| 10/02/2016 | 2016-278 | EU-US approach CCP equivalence | Post Trading, Press Releases | Statement | PDF 97.22 KB |
||||
| 25/05/2016 | 2016/724 | Requirements for reference data submission under Article 4 MAR | Market Abuse, Market Integrity | Statement | PDF 88.1 KB |
||||
| 01/07/2016 | 2016/1062 | Announcement Alternative Performance Measures Guidelines in force | Corporate Disclosure | Statement | PDF 119.56 KB |