Search filters
Section
Type
Reset filters

ESMA Library

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

Clear Filters
1615 documents
Date Reference Title Sections Type Main document Info
ESMA12-2121844265-3262 Consultation Paper on Securitisation Disclosure Templates - Response form Securitisation Reference DOWNLOAD 703.98 KB
ESMA65-8-1776 FIRDS transparency reporting instructions Reference DOWNLOAD 2.22 MB
ESMA50-524821-3053 Annexes - ESMA Statistical Report on Costs and Performance of EU Retail Investment Products Reference DOWNLOAD 1.83 MB
ESMA80 -187-881 BMR Brexit Statement updated Benchmarks, Brexit Statement DOWNLOAD 103.87 KB
ESMA74-2119945925-1704 Consultation Paper on Technical Advice on CSDR Penalty Mechanism - Response form Post Trading Reference DOWNLOAD 722.48 KB
Related documents Consultation Paper on Technical Advice on CSDR Penalty Mechanism
Summary
Translated versions
ESMA32-992851010-1287 Consultation Paper on Draft Guidelines on Enforcement of Sustainability Information - Response form Sustainable finance Reference DOWNLOAD 661.18 KB
Related documents Consultation Paper on Draft Guidelines on Enforcement of Sustainability Information
Summary
Translated versions
ESMA34-1592494965-554 Public statement on Guidelines on funds' names Fund Management, Sustainable finance Statement DOWNLOAD 65.77 KB
ESMA24-450544452-1886 Terms of Reference - Task Force on the Effectiveness of EU Capital Markets Board of Supervisors Reference DOWNLOAD 112.5 KB
ESMA81-1071567537-122 Working Group on Euro Risk-Free Rates - 13 November 2023 Meeting Minutes Benchmarks Reference DOWNLOAD 2.35 MB
DORA CP DORA public consultation on the second batch of policy products - overview document Digital Finance and Innovation, Joint Committee Reference DOWNLOAD 261.55 KB
ESMA-SSM Cooperative Arrangement CCP Cooperative Arrangement on CCP supervisory cooperation - ESMA-SSM CCP, International cooperation Reference DOWNLOAD 227.89 KB
ESEF Conformance Suite 2023 ESEF Conformance Suite 2023 Electronic reporting Reference DOWNLOAD 2.05 MB
Related documents
Summary

Main document:

2023 ESEF conformance suite test files

Related documents:

ESEF conformance suite 2023 documentation

ESEF conformance suite 2023 summary of tests

 

Copyright notice © IFRS Foundation

Copyright and database right in the IFRS Taxonomy Materials is being held by the IFRS Foundation. The IFRS Taxonomy Materials are produced using XBRL language with the permission of XBRL International.

The IFRS Foundation shall not assert its rights in the IFRS Taxonomy Materials within the EEA towards the preparation and use of tagged IFRS financial statements in the context of application of IFRS Standards.

The IFRS Foundation reserves all other rights, including but not limited to those outside the EEA.

Commercial use including reproduction is strictly prohibited. For further information please contact the IFRS Foundation at www.ifrs.org
Translated versions
ESMA32-60-887 ESEF Taxonomy 2022 Electronic reporting Reference
Related documents
Summary

ESEF taxonomy 2022 - entry points 

Main document:

ESEF taxonomy 2022 v1.1 

Related documents:

ESEF XBRL Taxonomy Documentation 2022

ESEF Taxonomy 2022 Architecture

ESEF Validation Rules 2022 v 1.1

 

Copyright notice © IFRS Foundation

Copyright and database right in the IFRS Taxonomy Materials is being held by the IFRS Foundation. The IFRS Taxonomy Materials are produced using XBRL language with the permission of XBRL International.

The IFRS Foundation shall not assert its rights in the IFRS Taxonomy Materials within the EEA towards the preparation and use of tagged IFRS financial statements in the context of application of IFRS Standards.

The IFRS Foundation reserves all other rights, including but not limited to those outside the EEA.

Commercial use including reproduction is strictly prohibited. For further information please contact the IFRS Foundation at www.ifrs.org
Translated versions
ESMA71-702228251-2720 ESMA contributions to sustainable finance - visuals Benchmarks, CCP, Credit Rating Agencies, Fund Management, Investor protection, Issuer disclosure, Sustainable finance Reference DOWNLOAD 829.77 KB
ESMA81-1071567537-121 Working Group on Euro Risk-Free Rates Final Statement Benchmarks Statement DOWNLOAD 227.23 KB
ESAs JC Factsheet Sustainable Finance ESAs Joint Committee Sustainable Finance Factsheet Investor protection, Joint Committee, Sustainable finance Reference DOWNLOAD 1.21 MB
Related documents
Summary

Download the documents and open them in Adobe Acrobat Reader to properly view the content of the pop-up boxes.
Translated versions AT , BE , BE , BG , EL , CS , DE , DA , ET , EL , ES , ES , FI , FI , FR , HR , HU , EN , GA , IT , LT , LU , LU , LU , LV , EN , MT , NL , PL , PT , RO , EN , SV , SK , SL
ESMA63-43-2401 Budget Amendment n.2 for 2023 About ESMA Reference DOWNLOAD 312.85 KB
ESMA30-1668416927-2548 Concept of estimates across the EU Sustainable Finance framework Sustainable finance Reference DOWNLOAD 174.82 KB
Related documents ‘Do No Significant Harm’ definitions and criteria across the EU Sustainable Finance framework Concepts of sustainable investments and environmentally sustainable activities in the EU Sustainable Finance framework
Summary

ESMA publishes three explanatory notes covering key topics of the Sustainable Finance (SF) framework: a) definition of sustainable investments; b) application of do no significant harm (DNSH) requirements; and c) use of estimates. 

The notes aim at setting out factual information regarding these concepts and providing helpful aide to stakeholders to navigate and better understand the Sustainable Finance legislative framework. These documents are purely descriptive. They are not intended to replace relevant legal texts nor to provide guidance on the application of relevant provisions.
Translated versions
ESMA30-379-2279 Concepts of sustainable investments and environmentally sustainable activities in the EU Sustainable Finance framework Sustainable finance Reference DOWNLOAD 323.73 KB
Related documents ‘Do No Significant Harm’ definitions and criteria across the EU Sustainable Finance framework Concept of estimates across the EU Sustainable Finance framework
Summary

ESMA publishes three explanatory notes covering key topics of the Sustainable Finance (SF) framework: a) definition of sustainable investments; b) application of do no significant harm (DNSH) requirements; and c) use of estimates. 

The notes aim at setting out factual information regarding these concepts and providing helpful aide to stakeholders to navigate and better understand the Sustainable Finance legislative framework. These documents are purely descriptive. They are not intended to replace relevant legal texts nor to provide guidance on the application of relevant provisions.
Translated versions
ESMA30-379-2281 ‘Do No Significant Harm’ definitions and criteria across the EU Sustainable Finance framework Sustainable finance Reference DOWNLOAD 351.39 KB
Related documents Concepts of sustainable investments and environmentally sustainable activities in the EU Sustainable Finance framework Concept of estimates across the EU Sustainable Finance framework
Summary

ESMA publishes three explanatory notes covering key topics of the Sustainable Finance (SF) framework: a) definition of sustainable investments; b) application of do no significant harm (DNSH) requirements; and c) use of estimates. 

The notes aim at setting out factual information regarding these concepts and providing helpful aide to stakeholders to navigate and better understand the Sustainable Finance legislative framework. These documents are purely descriptive. They are not intended to replace relevant legal texts nor to provide guidance on the application of relevant provisions.
Translated versions