ESMA LIBRARY
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
102
REFINE YOUR SEARCH
Sections
- (-) Remove IAS Regulation filter IAS Regulation
- (-) Remove Joint Committee filter Joint Committee
- (-) Remove Board of Supervisors filter Board of Supervisors
- (-) Remove Securitisation filter Securitisation
- Corporate Disclosure (167) Apply Corporate Disclosure filter
- CESR Archive (103) Apply CESR Archive filter
- Corporate Information (83) Apply Corporate Information filter
- Post Trading (49) Apply Post Trading filter
- Fund Management (25) Apply Fund Management filter
- MiFID - Secondary Markets (23) Apply MiFID - Secondary Markets filter
- Credit Rating Agencies (19) Apply Credit Rating Agencies filter
- IFRS Supervisory Convergence (18) Apply IFRS Supervisory Convergence filter
- Audit (15) Apply Audit filter
- MiFID - Investor Protection (13) Apply MiFID - Investor Protection filter
- Securities and Markets Stakeholder Group (11) Apply Securities and Markets Stakeholder Group filter
- Prospectus (8) Apply Prospectus filter
- Planning reporting budget (7) Apply Planning reporting budget filter
- Transparency (7) Apply Transparency filter
- Innovation and Products (6) Apply Innovation and Products filter
- Corporate Finance (5) Apply Corporate Finance filter
- Market Abuse (4) Apply Market Abuse filter
- Market Integrity (4) Apply Market Integrity filter
- Risk Analysis & Economics - Markets Infrastructure Investors (4) Apply Risk Analysis & Economics - Markets Infrastructure Investors filter
- Sustainable finance (4) Apply Sustainable finance filter
- Management Board (3) Apply Management Board filter
- Securities Financing Transactions (3) Apply Securities Financing Transactions filter
- Supervisory convergence (3) Apply Supervisory convergence filter
- Benchmarks (2) Apply Benchmarks filter
- COVID-19 (2) Apply COVID-19 filter
- European Single Electronic Format (2) Apply European Single Electronic Format filter
- Short Selling (2) Apply Short Selling filter
- CCP Directorate (1) Apply CCP Directorate filter
- Corporate Governance (1) Apply Corporate Governance filter
- Guidelines and Technical standards (1) Apply Guidelines and Technical standards filter
- International cooperation (1) Apply International cooperation filter
- Trade Repositories (1) Apply Trade Repositories filter
Type of document
- (-) Remove Letter filter Letter
- (-) Remove Annual Report filter Annual Report
- (-) Remove Technical Advice filter Technical Advice
- Reference (140) Apply Reference filter
- Summary of Conclusions (72) Apply Summary of Conclusions filter
- Guidelines & Recommendations (71) Apply Guidelines & Recommendations filter
- Press Release (50) Apply Press Release filter
- Decision (33) Apply Decision filter
- Statement (31) Apply Statement filter
- Final Report (30) Apply Final Report filter
- Consultation Paper (28) Apply Consultation Paper filter
- Report (20) Apply Report filter
- Speech (6) Apply Speech filter
- Opinion (5) Apply Opinion filter
- Compliance table (3) Apply Compliance table filter
- Q&A (3) Apply Q&A filter
- SMSG Advice (2) Apply SMSG Advice filter
- Technical Standards (2) Apply Technical Standards filter
- CESR Document (1) Apply CESR Document filter
- Investor Warning (1) Apply Investor Warning filter
Your filters
ITMG X Board of Supervisors X Securitisation X IAS Regulation X Careers X Board of Appeal X Joint Committee X Technical Advice X Annual Report X Letter X
Reset all filtersDate | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
---|---|---|---|---|---|---|---|---|---|
04/01/2011 | 10-1541 | 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis | Joint Committee, Audit | Letter | PDF 144.8 KB |
||||
04/01/2011 | 10-1541 Annex 1 | 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis- CESR annex | Joint Committee, Audit | Letter | PDF 159.33 KB |
||||
04/01/2011 | 10-1541 Annex 2 | 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis- CEBS annex | Joint Committee, Audit | Letter | PDF 120.57 KB |
||||
04/01/2011 | 10-1541 Annex 3 | 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis- CEIOPS annex | Joint Committee, Audit | Letter | PDF 87.69 KB |
||||
14/03/2013 | ESA/2013/007 | Possible Framework for the Regulation of the Production and Use of Indices Serving as Benchmarks in Financial and other Contracts | Risk Analysis & Economics - Markets Infrastructure Investors, Joint Committee | Letter | PDF 91.91 KB |
||||
05/11/2013 | 2013/1552 | ESMA Comment Letter to the IASB on the Exposure Draft Insurance Contracts | IAS Regulation | Letter | PDF 167.33 KB |
The European Securities and Markets Authority (ESMA) comments on the IASB’s due process with regards to the Exposure Draft (ED) Insurance Contracts with the aim of improving the transparency and decision-usefulness of financial statements and the enforceability of IFRS. |
|||
05/11/2013 | 2013/1554 | ESMA Comment Letter to IFRS Interpretations Committee on application of IAS 34 | IAS Regulation | Letter | PDF 112 KB |
||||
05/11/2013 | 2013/1555 | ESMA Comment Letter to the IFRS Interpretations Committee on application of IAS 1 | IAS Regulation | Letter | PDF 224.94 KB |
||||
13/11/2013 | 2013/1561 | Review of the European System on Financial Supervision (ESFS) | Joint Committee | Letter | PDF 141.48 KB |
||||
06/11/2014 | 2014-41 | ESA’s budget 2015 – ensuring safe financial markets | Joint Committee | Letter | PDF 91.5 KB |
The European Supervisory Authorities - European Banking Authority (EBA), European Insurance and Occupational Pensions Authority (EIOPA), European Securities and Markets Authority (ESMA) - have written to the President of the Economic and Financial Affairs Council (ECOFIN) on their concerns regarding the budget negotiations for the 2015 EU budget and the budgetary constraints of the ESAs. | |||
23/02/2015 | 2015/168 | Letter to EU Institutions re ESMA’s 2015 Work Programme | Corporate Information, Management Board, Board of Supervisors | Letter | PDF 37.31 KB |
Dear Mr Gualtieri, Ms Ribkina and Commissioner Hill, On 30 September 2014 we sent you ESMA’s Work Programme for 2015, which was based on the budget request that had been approved by ESMA’s Board of Supervisors: a budget of €38,639,000 and 147 Establishment Plan posts. The EU budget had not been voted at the time. Following the adoption of the EU budget, ESMA’s 2015 expenditure budget is €33,601,402 (plus an additional €3,100,000 from assigned revenues for tasks delegated from National Competent Authorities) with an Establishment Plan of 137 posts. ESMA’s Board of Supervisors has approved a revised work programme to account for the difference of €5m and 10 Establishment Plan posts; representing a 15% reduction compared to the planned ESMA budget and 7% of its Establishment Plan. ESMA will therefore lack sufficient resources to execute all the tasks that were initially planned for 2015. The Work Programme explains the areas where reprioritisation had to take place, including the risk that ESMA will not fully meet its legal obligations, for instance due to the delay of delivery compared to legally set timetables. A summary of the deprioritised tasks is annexed to the Work Programme and reproduced in the table below. 2014/1200rev ESMA Work Programme | |||
08/10/2015 | 2015/1516 | ESMA CL to the IASB ED Amedments to IAS 19 and IFRIC 14 | IAS Regulation | Letter | PDF 250.89 KB |
||||
08/10/2015 | 2015/1517 | ESMA CL to EFRAG re IASB ED Amedments to IAS 19 and IFRIC 14 | IAS Regulation | Letter | PDF 251.7 KB |
||||
08/10/2015 | 2015/1518 | ESMA CL to the IASB ED Clarifications to IFRS 15 | IAS Regulation | Letter | PDF 270.22 KB |
||||
08/10/2015 | 2015/1519 | ESMA CL to EFRAG re IASB ED Clarifications to IFRS 15 | IAS Regulation | Letter | PDF 269.51 KB |
||||
08/10/2015 | 2015/1520 | ESMA CL to the IASB ED Effective date of amedments to IFRS 10 and IAS 28 | IAS Regulation | Letter | PDF 148.01 KB |
||||
08/10/2015 | 2015/1521 | ESMA CL to EFRAG re IASB ED Effective date of amedments to IFR... | IAS Regulation | Letter | PDF 149.02 KB |
||||
18/11/2015 | 2015/1733 | ESMA CL- ED Conceptual Framework and Update of References | Corporate Disclosure, IAS Regulation | Letter | PDF 402.66 KB |
||||
18/11/2015 | 2015/1734 | ESMA CL EFRAG Conceptual Framework | Corporate Disclosure, IAS Regulation | Letter | PDF 472.48 KB |
||||
20/11/2015 | 2015-1738 | ESMA letter to IFRSF- Trustees' review of the structure and effectiveness of the IFRSF | IAS Regulation | Letter | PDF 281.58 KB |