30/05/2024
ESMA35-335435667-5924
Public Statement on AI and investment services
Digital Finance and Innovation, Investor protection, MiFID - Secondary Markets
Statement
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27/05/2024
ESMA32-193237008-3394
List of decisions published in the Extracts from the EECS’s Database of Enforcement
Financial reporting
Reference
DOWNLOAD 310.34 KB
Related documents
Summary
Translated versions
27/05/2024
ESMA32-193237008-8267
29th Extract from the EECS’s Database of Enforcement
Financial reporting
Report
DOWNLOAD 454.47 KB
13/05/2024
ESMA32-992851010-1469
Letter to IESBA on the proposed International Ethics Standards for Sustainability Assurance
Financial reporting, Issuer disclosure, Sustainable finance
Letter
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20/03/2024
ESMA32-1188985980-348
Letter on IASB’s Exposure Draft Financial Instruments with Characteristics of Equity
Financial reporting, Issuer disclosure
Letter
DOWNLOAD 236.32 KB
20/03/2024
ESMA32-1188985980-347
Letter on EFRAG’s due process on the IASB’s Exposure Draft Financial Instruments with Characteristics of Equity
Financial reporting, Issuer disclosure
Letter
DOWNLOAD 236.8 KB
28/02/2024
ESMA32-1399193447-616
Call for expression of interest: Consultative Working Group for Corporate Reporting of the Issuers Standing Committee
Corporate Finance, Financial reporting, Issuer disclosure
Reference
DOWNLOAD 165.72 KB
28/02/2024
ESMA32-1399193447-617
Application form Call for candidates ISC CWG for Corporate Reporting
Corporate Finance, Financial reporting, Issuer disclosure
Reference
DOWNLOAD 44.38 KB
02/02/2024
ESMA35-42-1305
ESCPR - Miscellaneous reporting to ESMA
Investor protection
Reference
DOWNLOAD 647.51 KB
25/01/2024
ESMA12-437499640-2360
Study on data formats and transmission protocols
MiFID - Secondary Markets, Trading
Report
DOWNLOAD 1.76 MB
Related documents
Summary
This document has been prepared for the European Securities and Markets Authority (ESMA) by Accenture NV/SA. It reflects the views only of its authors, and the European Securities and Markets Authority is not liable for any consequence stemming from the reuse of this publication.
Translated versions
19/01/2024
ESMA32-1283113657-1108
Letter to IFRS IC on the presentation of cash flows from margin calls for certain contracts for the sale or purchase of commodities (IAS 7)
Corporate Finance, Financial reporting, Issuer disclosure
Letter
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17/01/2024
ESMA12-766636679-105
Response to European Commission's targeted consultation on OTC derivatives identifier for public transparency purposes
MiFID - Secondary Markets
Reference
DOWNLOAD 428.14 KB
21/12/2023
ESMA65-8-5240
FIRDS Transparency Download Instructions
MiFID - Secondary Markets, Trading
Reference
DOWNLOAD 1.25 MB
15/12/2023
ESMA35-42-1088
Q&A on the European crowdfunding service providers for business Regulation
Q&A
DOWNLOAD 457.72 KB
29/11/2023
ESMA32-389550249-174
Letter to IAASB on the Proposed International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements
Financial reporting, Issuer disclosure
Letter
DOWNLOAD 224.52 KB
29/11/2023
ESMA32-1283113657-1139
Verena Ross' Keynote speech at EFRAG Conference 2023, 28 November 2023
Financial reporting, Speeches, Sustainable finance
Speech
DOWNLOAD 190.06 KB
Related documents
Summary
State of play in financial reporting
Translated versions
15/11/2023
ESMA32-1399193447-528
Call for Expression of Interest ISC CWG for Corporate Reporting
Financial reporting
Reference
DOWNLOAD 160.09 KB
15/11/2023
ESMA32-1399193447-527
Application form - Call for expression of interest ISC CWG for Corporate Reporting
Financial reporting
Reference
DOWNLOAD 44.92 KB
25/10/2023
ESMA32-1283113657-1041
Report - Disclosures of Climate Related Matters in the Financial Statements
Financial reporting, Sustainable finance
Report
DOWNLOAD 1.35 MB
25/10/2023
ESMA32-992851010-1098
Summary of findings Results of a fact-finding exercise on corporate reporting practices under the Taxonomy Regulation
Financial reporting, Sustainable finance
Reference
DOWNLOAD 315.94 KB