ESMA Library

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

284 documents
Date Sort ascending Reference Title Sections Type Main document Info
ESMA70-21038340-46 Compliance table for the Guidelines on market making activities under the Short Selling Regulation Guidelines and Technical standards, Market Integrity, Short Selling Compliance table DOWNLOAD 267.48 KB
ESMA70-155-8524 ESMA Opinion CNMV revised Accepted Market Practice Market Abuse, Market Integrity Opinion DOWNLOAD 520.92 KB
ESMA74-361-75 Call for interest DAG members Market Integrity, Trading Reference DOWNLOAD 167.88 KB
ESMA74-361-85 DSC DAG application form Market Integrity Reference DOWNLOAD 38.58 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
ESMA71-99-1158 MWT Reclaim Schemes Release Market Integrity, Press Releases Press Release DOWNLOAD 103.56 KB
Related documents Preliminary findings on multiple withholding tax reclaim schemes
Summary
Translated versions
ESMA70-154-1193 Preliminary findings on multiple withholding tax reclaim schemes Market Integrity Report DOWNLOAD 611.48 KB
ESMA74-362-39 Keynote by ESMA Chair at ISLA Annual Securities Finances and Collateral Management Conference Market Integrity Speech DOWNLOAD 239.83 KB
ESMA70-145-1399 Response form for consultation on Guidelines on periodic information and notification of material changes to be submitted to ESMA by Trade Repositories Market Integrity, Post Trading Reference DOWNLOAD 754.45 KB
ESMA70-145-1145 Consultation paper on Guidelines on periodic information and notification of material changes to be submitted to ESMA by Trades Repositories Market Integrity, Post Trading Consultation Paper DOWNLOAD 554.47 KB
FISMA.C.3/IK/TL/Ares(2019)2120576 EC Art 38 MAR mandate Market Abuse, Market Integrity Letter DOWNLOAD 187.62 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
ESMA32-63-672 Enforcement and Regulatory Activities of European Accounting Enforcers in 2018 Issuer disclosure, Financial reporting Report DOWNLOAD 1.29 MB
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
ESMA70-145-1184 Report Application Accepted Market Practices Market Abuse, Market Integrity Report DOWNLOAD 1.68 MB
ESMA70-145-1081 Annual report on administrative and criminal sanctions and other administrative measures under MAR Market Abuse, Market Integrity Annual Report DOWNLOAD 158.47 KB