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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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29 documents
Date Reference Title Sections Type Main document Info
ESMA32-193237008-1793 Statement on European Common Enforcement priorities for 2023 annual reports Financial reporting, Issuer disclosure, Sustainable finance Statement DOWNLOAD 225.71 KB
ESMA32-63-1320 ESMA statement on European Common Enforcement priorities for 2022 annual reports Issuer disclosure, Financial reporting Statement DOWNLOAD 608.88 KB
ESMA74-362-2566 Third updated LEI statement SFTR Market data, Post Trading, Securities Financing Transactions Statement DOWNLOAD 130.43 KB
ESMA74-426-1315 DRSP Public Statement on transfer of competences and duties relating to certain data reporting services providers from NCA's to ESMA Market data Statement DOWNLOAD 85.76 KB
ESMA32-63-1186 Public Statement on the European Common Enforcement Priorities 2021 Issuer disclosure, Audit, Financial reporting Statement DOWNLOAD 151.59 KB
ESMA74-362-1934 Updated LEI statement SFTR Market data, Post Trading, Securities Financing Transactions Statement DOWNLOAD 128.32 KB
ESMA32-63-1156 Public statement Application of TD requirements following Brexit Brexit, Issuer disclosure, Financial reporting, Supervisory convergence Statement DOWNLOAD 104.37 KB
ESMA32-63-1041 Public Statement on the European Common Enforcement Priorities 2020 Issuer disclosure, Financial reporting Statement DOWNLOAD 266.78 KB
ESMA32-61-417 Public Statement on supervisory action on accounting for COVID-19 lease modifications COVID-19, Financial reporting Statement DOWNLOAD 120.44 KB
ESMA70-155-9817 ESMA postpones the publication dates of the annual transparency calculations for non-equity instruments and for the quarterly systematic internaliser data for non-equity instruments other than bonds COVID-19, Trading, Market data Statement DOWNLOAD 94.58 KB
ESMA70-155-7658 Use of UK data in ESMA databases and performance of MiFID II calculations in case of a no-deal Brexit on 31 October 2019 Brexit, Trading, Market data Statement DOWNLOAD 155.54 KB
Related documents Update on the UK’s withdrawal from the European Union - preparations for a possible no-deal Brexit scenario on 31 October 2019 ESMA’s Data Operational Plan under a no-deal Brexit scenario on 31 October 2019
Summary
Translated versions
ESMA65-8-6254 ESMA’s Data Operational Plan under a no-deal Brexit scenario on 31 October 2019 Brexit, Trading, Market data Statement DOWNLOAD 154.85 KB
Related documents Update on the UK’s withdrawal from the European Union - preparations for a possible no-deal Brexit scenario on 31 October 2019 Use of UK data in ESMA databases and performance of MiFID II calculations in case of a no-deal Brexit on 31 October 2019
Summary
Translated versions
ESMA90-1-167 Update on the UK’s withdrawal from the European Union - preparations for a possible no-deal Brexit scenario on 31 October 2019 Benchmarks, Brexit, Trading, Market data Statement DOWNLOAD 179.84 KB
Related documents Use of UK data in ESMA databases and performance of MiFID II calculations in case of a no-deal Brexit on 31 October 2019 ESMA’s Data Operational Plan under a no-deal Brexit scenario on 31 October 2019
Summary
Translated versions
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
ESMA90-1-83 Brexit Update March 2019 Brexit, Credit Rating Agencies, Trading, Market data, Post Trading, Trade Repositories Statement DOWNLOAD 121.13 KB
ESMA65-8-6254 Public statement on Brexit Data Operational Plan Brexit, Market data Statement DOWNLOAD 147.23 KB
ESMA 70-155-7026 Use of UK data in ESMA databases in case of a no-deal Brexit Brexit, Trading, Market data Statement DOWNLOAD 281.69 KB
ESMA32-63-503 European common enforcement priorities for 2018 annual financial reports Issuer disclosure, Financial reporting Statement DOWNLOAD 489.61 KB
ESMA32-63-340 Public Statement on European common enforcement priorities for 2017 IFRS financial statements Issuer disclosure, Financial reporting Statement DOWNLOAD 287.62 KB
2016-1563 Issues for consideration in implementing IFRS 9: Financial Instruments Audit, Issuer disclosure, Financial reporting Statement DOWNLOAD 267.72 KB