ESMA LIBRARY
REFINE YOUR SEARCH
Sections
- (-) Remove Post Trading filter Post Trading
- (-) Remove Supervisory convergence filter Supervisory convergence
- (-) Remove IFRS Supervisory Convergence filter IFRS Supervisory Convergence
- (-) Remove Market Integrity filter Market Integrity
- (-) Remove Corporate Finance filter Corporate Finance
- CESR Archive (280) Apply CESR Archive filter
- Board of Supervisors (88) Apply Board of Supervisors filter
- Management Board (48) Apply Management Board filter
- Joint Committee (47) Apply Joint Committee filter
- Securities and Markets Stakeholder Group (42) Apply Securities and Markets Stakeholder Group filter
- Credit Rating Agencies (35) Apply Credit Rating Agencies filter
- Risk Analysis & Economics - Markets Infrastructure Investors (32) Apply Risk Analysis & Economics - Markets Infrastructure Investors filter
- Fund Management (31) Apply Fund Management filter
- Corporate Disclosure (29) Apply Corporate Disclosure filter
- MiFID - Secondary Markets (28) Apply MiFID - Secondary Markets filter
- MiFID - Investor Protection (26) Apply MiFID - Investor Protection filter
- Prospectus (19) Apply Prospectus filter
- CCP Directorate (18) Apply CCP Directorate filter
- Market Abuse (18) Apply Market Abuse filter
- Guidelines and Technical standards (11) Apply Guidelines and Technical standards filter
- Market data (10) Apply Market data filter
- Benchmarks (7) Apply Benchmarks filter
- Short Selling (7) Apply Short Selling filter
- Innovation and Products (6) Apply Innovation and Products filter
- Securities Financing Transactions (6) Apply Securities Financing Transactions filter
- Trading (6) Apply Trading filter
- Securitisation (5) Apply Securitisation filter
- Sustainable finance (5) Apply Sustainable finance filter
- European Single Electronic Format (4) Apply European Single Electronic Format filter
- Trade Repositories (4) Apply Trade Repositories filter
- Transparency (3) Apply Transparency filter
- Corporate Information (2) Apply Corporate Information filter
- COVID-19 (2) Apply COVID-19 filter
- Press Releases (2) Apply Press Releases filter
- Audit (1) Apply Audit filter
- Corporate Governance (1) Apply Corporate Governance filter
- Crowdfunding (1) Apply Crowdfunding filter
- IAS Regulation (1) Apply IAS Regulation filter
Type of document
- (-) Remove Final Report filter Final Report
- (-) Remove Technical Advice filter Technical Advice
- (-) Remove Technical Standards filter Technical Standards
- Reference (147) Apply Reference filter
- Press Release (83) Apply Press Release filter
- Letter (79) Apply Letter filter
- Report (70) Apply Report filter
- Statement (66) Apply Statement filter
- Consultation Paper (65) Apply Consultation Paper filter
- Opinion (55) Apply Opinion filter
- Speech (27) Apply Speech filter
- Guidelines & Recommendations (22) Apply Guidelines & Recommendations filter
- Q&A (15) Apply Q&A filter
- Compliance table (11) Apply Compliance table filter
- Decision (7) Apply Decision filter
- Annual Report (3) Apply Annual Report filter
Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
---|---|---|---|---|---|---|---|---|---|
18/01/2011 | 2011/26 | Summary Report on the mapping of contingency measures | Supervisory convergence | Final Report | PDF 93.63 KB |
||||
08/03/2011 | 2011/62 | 10th Extract from EECS's Database of Enforcement Decisions | IFRS Supervisory Convergence | Final Report | PDF 361.42 KB |
||||
07/07/2011 | 2011/194 | Report- Mapping of the Transparency Directive | Supervisory convergence | Final Report | PDF 1.15 MB |
Report - Mapping of the Transparency Directive | |||
21/10/2011 | 2011/355 | Report- Activity Report on IFRS Enforcement in 2010 | IFRS Supervisory Convergence | Final Report | PDF 128.34 KB |
||||
10/11/2011 | 2011/372 | Final report- Review of European enforcers on the implementation of IFRS 8 | IFRS Supervisory Convergence | Final Report | PDF 584.18 KB |
||||
20/04/2012 | 2012/236 | ESMA's Technical Advice on possible delegated acts of the short-selling and certain aspects of CDS | Short Selling, Market Integrity | Technical Advice | PDF 509.39 KB |
||||
26/04/2012 | 2012/270 | Actual use of sanctioning powers under MAD | Supervisory convergence | Final Report | PDF 1.55 MB |
The report provides a comparison of the use of administrative sanctioning powers across 29 EEA Member States for 2008-2010. The results of the report will provide input to the legislative process on the new market abuse regime. | |||
24/05/2012 | 2012/300 | Prospectus Directive – Good Practices in the approval process | Supervisory convergence | Final Report | PDF 467.38 KB |
The European Securities and Markets Authority (ESMA) has published today “Prospectus Directive – Good Practices in the approval process“, a peer review report on the application of regulatory good practices by national supervisory authorities - competent authorities (CA) when approving investment prospectuses.The review was conducted using good practice criteria that ESMA developed on selected areas of the Prospectus Directive dealing with the approval process for investment prospectuses. The prospectuses provide investors with easy to understand and relevant information on investment products. Peer review reports on national regulators’ procedures contribute to ESMA’s objective of fostering supervisory convergence and achieving a level playing field between jurisdictions. | |||
28/06/2012 | 2012/412 | Activity Report on IFRS Enforcement in the European Economic Area in 2011 | IFRS Supervisory Convergence | Final Report | PDF 345.02 KB |
The European Securities and Markets Authority (ESMA) has published its Activity Report on IFRS Enforcement in the European Economic Area in 2011. The report provides an overview of the monitoring of compliance of financial information with the International Financial Reporting Standards (IFRS) and enforcement action taken in the European Economic Area (EEA) in 2011. The report is based on the activities of the European Enforcers Coordination Sessions (EECS) and of the accounting enforcers in the EEA (European enforcers). This operates under ESMA's oversight and its main objective is to coordinate the enforcement activities of Member States in order to increase convergence amongst European enforcer's activities which should contribute to fostering investor confidence. Its main functions include coordination of enforcement activities through the exchange of views on particular accounting matters, providing feedback to the International Accounting Standards Board on issues related to the application of the IFRS and work on dedicated projects identified as key priorities. This report: provides an overview of enforcement activities in the EEA and the coordination of enforcement through EECS; presents the outcome and some tentative conclusions relating to the enforcement of IFRS; and provides a summary of EECS engagement with third country accounting enforcers. The report is based on the activities of EECS and the European enforcers during 2011 relating to: Activities undertaken or coordinated at European level; Issues brought to the attention of the standard setter; Ex-ante activities incurred as part of the preparation of the annual review process; Findings in respect of reviews conducted in 2011; Actions taken to improve the quality of future financial reporting; and Decisions and emerging issues discussed during EECS meetings in the year. |
|||
26/07/2012 | 2012/482 | Review of Greek Government Bonds accounting practices | Corporate Disclosure, IFRS Supervisory Convergence | Final Report | PDF 583.61 KB |
This report includes a Review of Greek Government Bonds accounting practices in the IFRS Financial Statements for the year ended 31 December 2011. |
|||
16/08/2012 | 2012/525 | Summary of responses on considerations of materiality in financial reporting | Corporate Disclosure, IFRS Supervisory Convergence | Final Report | PDF 383.4 KB |
||||
27/09/2012 | 2012/600 | Draft technical standards under the Regulation (EU) No 648/2012 of the European Parliament and of the Council of 4 July 2012 on OTC Derivatives, CCPs and Trade Repositories | Post Trading | Technical Standards | PDF 1.88 MB |
||||
27/09/2012 | 2012/600 Annex VIII | Impact assessment- Annex VIII of the Final report on draft Regulatory and Implementing Technical Standards on Regulation (EU) 648/2012 on OTC derivatives, central counterparties and trade repositories | Post Trading | Final Report | PDF 2.32 MB |
||||
03/01/2013 | 2012/874 | Report to the European Parliament, the Council and the Commission on the budgetary implications of Regulation (EU) No 648/2012 on OTC derivatives, central counterparties and trade repositories (EMIR) | Post Trading | Final Report | PDF 526.73 KB |
||||
21/01/2013 | 2013/2 | European enforcers review of impairment of goodwill and other intangible assets in the IFRS financial statements | IFRS Supervisory Convergence | Final Report | PDF 500.65 KB |
||||
14/02/2013 | 2013/218 | Considerations of materiality in financial reporting | Corporate Disclosure, IFRS Supervisory Convergence | Final Report | PDF 446.95 KB |
||||
04/04/2013 | 2013/302 | ESMA’s Technical Advice to the Commission on Fees for Trade Repositories | Post Trading | Technical Advice | PDF 1.08 MB |
On 14 January 2013 ESMA received a formal request from the European Commission (the Commission) to provide technical advice to assist the Commission in formulating a Regulation on fees for Trade Repositories (TRs) by a delegated act. In order to deliver its advice to the Commission, ESMA consulted market participants regarding the proposed fee structures for registration, supervision and recognition of TRs. Respondents to this consultation were encouraged to provide the relevant data to support their arguments or proposals.Given the time period established for providing this advice, ESMA was compelled to require responses to the consultation within a short timeframe. In total, ESMA received 8 responses to the consultation. Non-confidential responses can be found on ESMA’s website. ESMA would like to thank respondents for providing input given the short period ESMA was able to consult for. This document sets out a summary of the responses received by ESMA regarding the fee structure for registration, supervision and recognition of TRs in the EU and includes ESMA’s final technical advice to the Commission on the future Regulation on fees for TRs which will be adopted by the Commission in the form of a delegated act. It is worth noting that all major ESMA proposals were supported by respondents and where comments were received ESMA has considered how best to adjust the original proposals. Next steps ESMA will follow-up on this work with the Commission as they work on the adoption of the Commission delegated regulation on fees for TRs. |
|||
15/04/2013 | ESMA/2013/476 | Peer Review–Money Market Fund Guidelines | Supervisory convergence | Final Report | PDF 763.46 KB |
||||
01/07/2013 | 2013/805 | Supervisory Practices under MAD- Peer review report and Good Practices | Market Abuse, Supervisory convergence | Final Report | PDF 1.17 MB |
ESMA's peer review of the supervisory practices EEA national competent authorities (NCAs) covers how national authorities enforce the requirements of the Market Abuse Directive (MAD). The Directive deals with the prevention of the dissemination of misleading information, the breach of reporting obligations and market abuse. | |||
01/07/2013 | 2013/806 | Supervisory Practices under MAD- Mapping Report | Market Abuse, Supervisory convergence | Final Report | PDF 315.44 KB |
ESMA's Mapping Report on Supervisory Practices under MAD sets out the situation in each Member State as regards their implementation of the various requirements of the Market Abuse Directive. |