ESMA Library

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

419 documents
Date Sort ascending Reference Title Sections Type Main document Info
JC 2023 36 Joint SH Advice on DORA ITS register of information Digital Finance and Innovation, Joint Committee, Securities and Markets Stakeholder Group SMSG Advice DOWNLOAD 264.65 KB
JC 2023 35 Joint SH Advice on DORA RTS policy contractual arrangements Digital Finance and Innovation, Joint Committee, Securities and Markets Stakeholder Group SMSG Advice DOWNLOAD 198.7 KB
JC 2023 34 Joint SH Advice on DORA RTS Classification ICT Incidents Digital Finance and Innovation, Joint Committee, Securities and Markets Stakeholder Group SMSG Advice DOWNLOAD 250.98 KB
ESMA 32-992851010-1019 Letter to International Sustainability Standards Board (ISSB) on the consultation to enhance the international applicability of the SASB Standards Financial reporting, Sustainable finance Letter DOWNLOAD 273.97 KB
ESMA32-992851010-1018 Letter to International Sustainability Standards Board (ISSB) on the consultation on Agenda Priorities Financial reporting, Sustainable finance Letter DOWNLOAD 237.73 KB
ESMA32-1188985980-276 Letter to IASB on the Exposure Draft Amendments to the Classification and Measurement of Financial Instruments Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 297.64 KB
Related documents Letter to EFRAG on the IASB’s Exposure Draft Amendments to the Classification and Measurement of Financial Instruments
Summary
Translated versions
ESMA32-1188985980-275 Letter to EFRAG on the IASB’s Exposure Draft Amendments to the Classification and Measurement of Financial Instruments Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 294.76 KB
Related documents Letter to IASB on the Exposure Draft Amendments to the Classification and Measurement of Financial Instruments
Summary
Translated versions
ESMA22-1669215091-5374 SMSG advice to the ESA’s Joint Consultation Paper on Review of SFDR Delegated Regulation Securities and Markets Stakeholder Group, Sustainable finance SMSG Advice DOWNLOAD 379.86 KB
ESMA22-1669215091-5312 Summary of Conclusions SMSG - 17 April 2023 Securities and Markets Stakeholder Group Summary of Conclusions DOWNLOAD 279.78 KB
ESMA32-1188985980-272 ESMA response to IFRS Interpretations Committee on Tentative Agenda Decision: Premiums Receivable from an Intermediary (IFRS 17 and IFRS 9) Financial reporting Letter DOWNLOAD 166.45 KB
ESMA22-106-4162 SMSG Rules of Procedure Securities and Markets Stakeholder Group Decision DOWNLOAD 227.67 KB
ESMA22-106-4508 Summary of conclusions joint meeting of the BoS and the SMSG - 27 January 2023 Board of Supervisors, Securities and Markets Stakeholder Group Summary of Conclusions DOWNLOAD 182.54 KB
ESMA22-106-4524 Summary of Conclusions SMSG - 27 January 2023 Securities and Markets Stakeholder Group Summary of Conclusions DOWNLOAD 170.47 KB
ESMA32-63-905 List of decisions included 27th Extract Financial reporting Reference
ESMA32-63-1465 27th Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 629.39 KB
ESMA22-106-4551 SMSG advice on additional questions relating to greenwashing Securities and Markets Stakeholder Group, Sustainable finance SMSG Advice DOWNLOAD 382.68 KB
ESMA32-61-506 Letter to EFRAG on the IASB’s Exposure Draft International Tax Reform – Pillar Two Model Rules Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 179.17 KB
Related documents Letter to IASB on Exposure Draft International Tax Reform – Pillar Two Model Rules
Summary
Translated versions
ESMA32-61-505 Letter to IASB on Exposure Draft International Tax Reform – Pillar Two Model Rules Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 176.62 KB
Related documents Letter to EFRAG on the IASB’s Exposure Draft International Tax Reform – Pillar Two Model Rules
Summary
Translated versions
ESMA22-106-4511 SMSG advice to ESMA on ESMA’s consultation on Guidelines on funds’ names using ESG or sustainability-related terms Fund Management, Securities and Markets Stakeholder Group, Sustainable finance SMSG Advice DOWNLOAD 265.15 KB
ESMA22-106-4405 SMSG advice on DORA Digital Finance and Innovation, Securities and Markets Stakeholder Group SMSG Advice DOWNLOAD 223.06 KB