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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
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
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
11/03/2013 2013/280 Vacancy notice- Chair of Committee drafting a proxy advising industry Code of Conduct Corporate Finance, Corporate Governance Reference PDF
102.91 KB
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.
12/11/2013 2013/1643 Cover Note- Public statement containing information on shareholder cooperation and acting in concert under the Takeover Bids Directive (ESMA/2013/1642) Corporate Disclosure, Corporate Governance Reference PDF
145.01 KB		 In accordance with its mandate to take appropriate action in the context of takeover bids as per Article 1.3 of Regulation (EU) 1095/2010 (ESMA Regulation), ESMA is releasing a public statement on shareholder cooperation and acting in concert under the Takeover Bids Directive (Directive 2004/25/EC). This statement has been prepared following the review and report by the European Commission on the application of the Takeover Bids Directive and is based on information collected about the practices and application of that Directive. The statement has been prepared in order to help shareholders identify activities in relation to which they can cooperate (insofar as those activities are available to them under national company law), without that cooperation, in and of itself, leading to a conclusion that the shareholders are acting in concert and thus being at risk of having to make a mandatory bid under the Takeover Bids Directive. These activities are presented in the statement in the form of a “White List”. The statement has been prepared by the Takeover Bids Network, a permanent working group operating under the auspices of ESMA that promotes exchange of information on practices and application of the Takeover Bids Directive across the European Economic Area, thereby strengthening a common supervisory culture. The Takeover Bids Network is a specialist group composed of the national competent authorities appointed under the Takeover Bids Directive. The competent authorities represented on the ESMA Board of Supervisors are not in all cases appointed as competent authorities within the Takeover Bids Directive. The authorities not represented on the Board of Supervisors but competent within the area of takeovers are the Austrian Takeover Commission, the Irish Takeover Panel, the Oslo Stock Exchange of Norway, the Takeover Panel of Sweden and the Takeover Panel of the United Kingdom. These five authorities have contributed to the public statement and will have regard to it in the same manner as the other members of the Takeover Bids Network when assessing whether shareholders are acting in concert under their national takeover rules.
25/09/2015 2015/1463 reply form ESEF CBA Form to reply ESEF CBA Corporate Disclosure, European Single Electronic Format, Transparency Reference DOCX
872.33 KB
17/12/2015 2015/1885 ESMA Briefing Note on ESEF CP European Single Electronic Format, Transparency Reference PDF
138.49 KB
21/12/2016 2016/1668 2016-1668 ESMA feedback statement on ESEF Corporate Disclosure, European Single Electronic Format, Transparency Report PDF
6.98 MB
05/04/2017 ESMA31-54-435 Report on shareholder identification and communication systems Corporate Finance, Corporate Governance Report PDF
1.09 MB
11/05/2017 ESMA32-60-172 Invitation to the ESMA European Single Electronic Format Meet-the-Market Workshop Corporate Disclosure, European Single Electronic Format, Transparency Reference PDF
270.83 KB
28/06/2017 ESMA32-60-196 Call for volunteers- Field test European Single Electronic format (ESEF) Corporate Disclosure, European Single Electronic Format Reference PDF
251.41 KB
18/12/2017 ESMA 71-99-671 Briefing note- Preparing for 2020: ESEF field tests and reporting manual European Single Electronic Format Reference PDF
339.06 KB
19/11/2018 ESMA32-60-403 Video Tutorial on the European Single Electronic Format- Script European Single Electronic Format Reference PDF
166.3 KB
21/03/2019 ESMA32-60-439 ESEF Taxonomy architecture European Single Electronic Format Reference PDF
180.54 KB
21/03/2019 ESMA32-60-44 ESEF Validation rules European Single Electronic Format Reference XLSX
179.34 KB
21/03/2019 ESMA32-60-417 ESEF XBRL Taxonomy Documentation European Single Electronic Format Reference PDF
295.92 KB
21/03/2019 ESMA32-60-440 ESMA ESEF Taxonomy 2017 European Single Electronic Format Reference ZIP
10.62 MB

ESEF Taxonomy 2017- entry points
12/07/2019 ESMA32-60-254 ESEF Reporting Manual European Single Electronic Format Reference PDF
528.51 KB
11/09/2019 ESMA32-60-494 ESEF Video Tutorial 3_Script European Single Electronic Format Reference PDF
112.13 KB
20/12/2019 ESEF 2019 ESMA ESEF Taxonomy 2019 European Single Electronic Format Reference ZIP
11.59 MB

ESEF Taxonomy 2019 - entry points

Main document:

ESEF Taxonomy 2019

Related documents:

ESMA32-60-534 ESEF XBRL Taxonomy Documentation 2019

ESMA32-60-536 ESEF Taxonomy 2019 Architecture

ESMA32-60-537 ESEF Validation Rules 2019

 

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