ESMA LIBRARY
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
78
REFINE YOUR SEARCH
Sections
- (-) Remove IAS Regulation filter IAS Regulation
- (-) Remove Board of Supervisors filter Board of Supervisors
- (-) Remove Short Selling filter Short Selling
- (-) Remove Management Board filter Management Board
- Corporate Disclosure (168) Apply Corporate Disclosure filter
- Speeches (142) Apply Speeches filter
- CESR Archive (111) Apply CESR Archive filter
- Post Trading (48) Apply Post Trading filter
- Fund Management (46) Apply Fund Management filter
- MiFID - Secondary Markets (38) Apply MiFID - Secondary Markets filter
- Guidelines and Technical standards (31) Apply Guidelines and Technical standards filter
- MiFID - Investor Protection (27) Apply MiFID - Investor Protection filter
- Joint Committee (21) Apply Joint Committee filter
- IFRS Supervisory Convergence (20) Apply IFRS Supervisory Convergence filter
- Innovation and Products (19) Apply Innovation and Products filter
- Corporate Information (17) Apply Corporate Information filter
- Audit (15) Apply Audit filter
- Securities and Markets Stakeholder Group (11) Apply Securities and Markets Stakeholder Group filter
- Benchmarks (9) Apply Benchmarks filter
- Market Integrity (8) Apply Market Integrity filter
- Supervisory convergence (8) Apply Supervisory convergence filter
- Market Abuse (7) Apply Market Abuse filter
- Corporate Finance (6) Apply Corporate Finance filter
- Risk Analysis & Economics - Markets Infrastructure Investors (6) Apply Risk Analysis & Economics - Markets Infrastructure Investors filter
- Sustainable finance (6) Apply Sustainable finance filter
- Transparency (6) Apply Transparency filter
- Brexit (5) Apply Brexit filter
- COVID-19 (5) Apply COVID-19 filter
- Prospectus (5) Apply Prospectus filter
- Securitisation (5) Apply Securitisation filter
- Credit Rating Agencies (4) Apply Credit Rating Agencies filter
- European Single Electronic Format (3) Apply European Single Electronic Format filter
- International cooperation (3) Apply International cooperation filter
- Securities Financing Transactions (3) Apply Securities Financing Transactions filter
- CCP Directorate (1) Apply CCP Directorate filter
- Corporate Governance (1) Apply Corporate Governance filter
- MiFID II: Transparency Calculations and DVC (1) Apply MiFID II: Transparency Calculations and DVC filter
- Trading (1) Apply Trading filter
Type of document
- (-) Remove Letter filter Letter
- (-) Remove Speech filter Speech
- (-) Remove Compliance table filter Compliance table
- Summary of Conclusions (106) Apply Summary of Conclusions filter
- Reference (103) Apply Reference filter
- Press Release (34) Apply Press Release filter
- Opinion (32) Apply Opinion filter
- Decision (26) Apply Decision filter
- Statement (24) Apply Statement filter
- Guidelines & Recommendations (23) Apply Guidelines & Recommendations filter
- Report (6) Apply Report filter
- Consultation Paper (5) Apply Consultation Paper filter
- Final Report (5) Apply Final Report filter
- Annual Report (4) Apply Annual Report filter
- Q&A (2) Apply Q&A filter
- Technical Advice (2) Apply Technical Advice filter
- Technical Standards (1) Apply Technical Standards filter
Your filters
Board of Supervisors X Management Board X IAS Regulation X Short Selling X Speech X Compliance table X Letter X
Reset all filters| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 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 |
||||
| 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 |
||||
| 20/11/2015 | 2015/1739 | ESMA letter to EFRAG- Trustees' review of the structure and effectiveness of the IFRSF | Corporate Disclosure, IAS Regulation | Letter | PDF 192.32 KB |
||||
| 20/11/2015 | 2015/1749 | Comment Letter to EFRAG’s draft letter on endorsement advice on adoption of IFRS 9 | IAS Regulation | Letter | PDF 75.85 KB |
||||
| 02/12/2015 | 2015/1740 | ESMA CL to the IASB Agenda consultation | IAS Regulation | Letter | PDF 798.64 KB |
||||
| 02/12/2015 | 2015/1741 | ESMA CL to EFRAG on IASB Agenda consultation | IAS Regulation | Letter | PDF 792.08 KB |
||||
| 02/12/2015 | 2015/1742 | Comment letter to the IFRS IC on TAD relating to IFRS 5 | IAS Regulation | Letter | PDF 40.22 KB |
||||
| 18/01/2016 | 2016/34 | ESMA CL to EFRAG on IFRS IC DI Uncertain tax positions | IAS Regulation | Letter | PDF 30.35 KB |
||||
| 18/01/2016 | 2016/35 | ESMA CL to the IFRS IC DI Uncertain tax positions | IAS Regulation | Letter | PDF 30.28 KB |