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ESMA Library

The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.

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212 documents
Date Reference Title Sections Type Main document Info
ESMA31-67-742 Public statement on publication deadlines under the Transparency Directive COVID-19, Transparency Statement DOWNLOAD 88.72 KB
ESMA80-191-995 COVID-19 Public Statement COVID-19, Securities Financing Transactions Statement DOWNLOAD 113.93 KB
ESMA32-63-951 Accounting implications of the COVID-19 outbreak on the calculation of expected credit losses in accordance with IFRS 9 Issuer disclosure, COVID-19 Statement DOWNLOAD 135.91 KB
ESMA70-155-9604 Opinion on FMA emergency measure under the SSR COVID-19, Market Integrity, Short Selling Opinion DOWNLOAD 265.61 KB
ESMA70-1556-2485 Public Statement Tick Sizes COVID-19, Trading Statement DOWNLOAD 79.25 KB
ESMA35-43-2348 ESMA Statement on COVID-19 telephone recording COVID-19, Investor protection Statement DOWNLOAD 114.12 KB
ESMA70-155-9587 Opinion on HCMC emergency measure under the SSR COVID-19, Market Integrity, Short Selling Opinion DOWNLOAD 260.22 KB
ESMA70-155-9590 Opinion on FSMA emergency measure under the SSR COVID-19, Market Integrity, Short Selling Opinion DOWNLOAD 260.27 KB
ESMA70-155-9581 Opinion on AMF emergency measure under SSR COVID-19, Market Integrity, Short Selling Opinion DOWNLOAD 253.85 KB
ESMA70-155-9565 Opinion on CONSOB emergency measure under SSR COVID-19, Market Integrity, Short Selling Opinion DOWNLOAD 346.47 KB
ESMA70-155-9556 Opinion on CNMV emergency measure under SSR COVID-19, Market Integrity, Short Selling Opinion DOWNLOAD 173.98 KB
ESMA71-99-1291 ESMA requires net short position holders to report positions of 0.1% and above COVID-19, Market Integrity, Press Releases, Short Selling Press Release DOWNLOAD 82.58 KB
Related documents ESMA decision on thresholds for reporting net short positions
Summary
Translated versions
ESMA70-155-9546 ESMA decision on thresholds for reporting net short positions COVID-19, Market Integrity, Short Selling Decision DOWNLOAD 236.65 KB
ESMA71-99-1290 ESMA Statement on Markets and COVID-19 Board of Supervisors, COVID-19 Statement DOWNLOAD 87.99 KB
ESMA32-63-717 23rd Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 441.84 KB
ESMA32-63-743 Considerations on recognition of deferred tax assets arising from the carry-forward of unused tax losses Financial reporting Statement DOWNLOAD 169.19 KB
ESMA32-63-711 Letter to IFRS IC - Presentation of lump-sum compensation payments in the airline industry Financial reporting Letter DOWNLOAD 312.75 KB
ESMA32-63-699 Letter to IFRS IC - Application of hyperinflationary accounting Financial reporting Letter DOWNLOAD 337.94 KB
ESMA32-63-697 Letter to IFRS IC - Determination of the lease term Financial reporting Letter DOWNLOAD 190.47 KB
ESMA71-99-1128 EU enforcers focus on new IFRS standards and non-financial information Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 137.55 KB