ESMA Library

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

810 documents
Date Sort ascending Reference Title Sections Type Main document Info
ESMA32-61-359 Letter to EFRAG on IASBF Exposure Draft on proposed amendments to the due process handbook Issuer disclosure, Audit Letter DOWNLOAD 355.64 KB
ESMA32-61-352 Letter to IFRS Foundation - Exposure Draft on proposed amendments to the due process handbook - Issuer disclosure, Audit Letter DOWNLOAD 353.36 KB
ESMA32-61-351 Letter to EFRAG on IASB’s Exposure Draft Interest Rate Benchmark Reform Audit Letter DOWNLOAD 222.98 KB
ESMA32-61-354 Letter to IASB on Exposure Draft Interest Rate Benchmark Reform Audit Letter DOWNLOAD 221.71 KB
ESMA70-145-1209 Guidelines on non-significant benchmarks under the Benchmarks Regulation Benchmarks, Guidelines and Technical standards Guidelines & Recommendations DOWNLOAD 120.36 KB
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ESMA-70-156-869 Guidelines on the application of C6 and C7 of Annex 1 of MiFID II Guidelines and Technical standards, Trading Guidelines & Recommendations DOWNLOAD 218.51 KB
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ESMA32-62-126 letter to IAASB - proposed strategy for 2020-2023 and work plan for 2020-2021 Audit Letter DOWNLOAD 178.15 KB
ESMA33-9-282 Guidelines on the application of the endorsement regime for CRAs Credit Rating Agencies, Guidelines and Technical standards Guidelines & Recommendations DOWNLOAD 162.21 KB
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ESMA35-43-1737 Final report on integrating sustainability risks and factors in the MIFID II Audit, Investor protection, Sustainable finance Final Report DOWNLOAD 371.73 KB
ESMA70-151-367 Guidelines on internalised settlement reporting under Article 9 of CSDR Guidelines and Technical standards, Post Trading Guidelines & Recommendations DOWNLOAD 221.19 KB
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Translated versions BG , CS , DA , DE , EL , ES , ET , FI , FR , HR , HU , IT , LT , LV , MT , NL , PL , PT , RO , SK , SL , SV
ESMA32-61-325 Letter to EFRAG on IASB’s Exposure Draft Onerous Contracts Audit Letter DOWNLOAD 570.35 KB
ESMA32-61-326 Letter to IASB on the Exposure Draft Onerous Contracts Audit Letter DOWNLOAD 578.77 KB
ESMA70-151-1439 Guidelines on CCP conflict of interest management Guidelines and Technical standards, Post Trading Guidelines & Recommendations DOWNLOAD 267.17 KB
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ESMA70-151-1350 Guidelines on position calculation by Trade Repositories under EMIR Guidelines and Technical standards, Post Trading Guidelines & Recommendations DOWNLOAD 184.37 KB
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Translated versions BG , CS , DA , DE , EL , ES , ET , FI , FR , HR , HU , IT , LT , LV , MT , NL , PL , PT , RO , SK , SL , SV
ESMA70-145-1345 Compliance table for the Guidelines on transaction reporting, order record keeping and clock synchronization under MiFID II Guidelines and Technical standards, Trading Compliance table DOWNLOAD 112.12 KB
ESMA70-145-67 Compliance table regarding MAR guidelines on delay in the disclosure of inside information Guidelines and Technical standards, Market Abuse Compliance table DOWNLOAD 177.87 KB
ESMA70-145-153 Compliance table - MAR Guidelines on information relating to commodity derivatives markets or related spot markets for the purpose of the definition of inside information on commodity derivatives Guidelines and Technical standards, Market Abuse, Market Integrity Compliance table DOWNLOAD 179.29 KB
ESMA32-61-290 Letter to EFRAG on IASB Discussion Paper on FICE Audit Letter DOWNLOAD 442.25 KB
ESMA32-61-289 Letter to IASB regarding its Discussion Paper on FICE Audit Letter DOWNLOAD 437.22 KB
ESMA32-63-566 Letter to IFRS IC on IAS 19 Issuer disclosure, Audit Letter DOWNLOAD 130.07 KB