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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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23 documents
Date Reference Title Sections Type Main document Info
ESMA74-362-2281 Final report on the Guidelines for reporting under EMIR Guidelines and Technical standards, Market data, Trade Repositories Final Report DOWNLOAD 3.19 MB
ESMA74-362-2448 Final Report management body Market data Final Report DOWNLOAD 240.85 KB
ESMA74-362-2351 Final report - Guidelines on transfer of data between Trade Repositories under EMIR and SFTR Market data, Securities Financing Transactions, Trade Repositories Final Report DOWNLOAD 714.09 KB
ESMA74-362-1978 Final report Technical Advice to EC on simplification and harmonisation of fees to TRs under EMIR and SFTR Market data, Post Trading, Securities Financing Transactions, Trade Repositories Final Report DOWNLOAD 278.42 KB
ESMA74-362-1986 Final report AND Guidelines on calculation of positions in SFTs by Trade Repositories Market data, Post Trading, Securities Financing Transactions Final Report DOWNLOAD 629.81 KB
ESMA74-362-1853 Final report Draft Guidelines On periodic information to be submitted to ESMA by Trade Repositories Market data, Supervisory convergence, Trade Repositories Final Report DOWNLOAD 221.11 KB
ESMA74-362-1013 MiFIR review report on the obligations to report transactions and reference data Market data, Investor protection Final Report DOWNLOAD 1004.75 KB
ESMA74-362-1830 Final report on DRSP fees Market data Final Report DOWNLOAD 442 KB
ESMA74-362-1917 ESMA advice on the criteria for DRSP Market data Final Report DOWNLOAD 344.96 KB
2015/1057 ESMA Guidelines on Alternative Performance Measures Issuer disclosure, Financial reporting Final Report DOWNLOAD 484.57 KB
2015/659 ESMA Report on Enforcement and Regulatory Activities of Accounting Enforcers in 2014 Issuer disclosure, Financial reporting Final Report DOWNLOAD 633.7 KB
2014/807 Final Report on ESMA Guidelines on enforcement of financial information Issuer disclosure, Financial reporting Final Report DOWNLOAD 617.22 KB
2014/643 Review on the application of accounting requirements for business combinations in IFRS financial statements Issuer disclosure, Financial reporting Final Report DOWNLOAD 751.04 KB
2014/551 IFRS Enforcement in Europe in 2013 Issuer disclosure, Financial reporting Final Report DOWNLOAD 694.9 KB
2013/1022 IFRS Enforcement in Europe in 2012 Financial reporting Final Report DOWNLOAD 195.1 KB
2013/218 Considerations of materiality in financial reporting Issuer disclosure, Financial reporting Final Report DOWNLOAD 446.95 KB
2013/2 European enforcers review of impairment of goodwill and other intangible assets in the IFRS financial statements Financial reporting Final Report DOWNLOAD 500.65 KB
2012/525 Summary of responses on considerations of materiality in financial reporting Issuer disclosure, Financial reporting Final Report DOWNLOAD 383.4 KB
2012/482 Review of Greek Government Bonds accounting practices Issuer disclosure, Financial reporting Final Report DOWNLOAD 583.61 KB
2012/412 Activity Report on IFRS Enforcement in the European Economic Area in 2011 Financial reporting Final Report DOWNLOAD 345.02 KB