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
ESMA22-106-4024 SMSG Recommendations in regard of the impact of inflation on investor protection Securities and Markets Stakeholder Group SMSG Advice DOWNLOAD 301.69 KB
ESMA42-111-6889 Follow-up to GLEFI Peer Review Report Issuer disclosure, Financial reporting Reference DOWNLOAD 429.7 KB
ESMA22-106-3735 Summary of Conclusions Joint BoS-SMSG - 18 November 2021 Board of Supervisors, Securities and Markets Stakeholder Group Summary of Conclusions DOWNLOAD 95.46 KB
ESMA 22-106-3766 Summary of Conclusions SMSG - 18 November 2021 Securities and Markets Stakeholder Group Summary of Conclusions DOWNLOAD 151.54 KB
ESMA32-339-197 Letter to IASB’s Request for Information on the Post Implementation Review of IFRS 9 – Classification and Measurement Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 211.67 KB
ESMA22-106-3809 SMSG response to ESAs on their joint Call for evidence on the European Commission mandate regarding the PRIIPs Regulation Fund Management, Joint Committee, Securities and Markets Stakeholder Group Reference DOWNLOAD 325.26 KB
ESMA32-61-484 ESMA letter to EFRAG regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach Issuer disclosure, Financial reporting Letter DOWNLOAD 256.38 KB
ESMA32-61-473 ESMA letter to IASB regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach Issuer disclosure, Financial reporting Letter DOWNLOAD 255.94 KB
ESMA22-106-3800 SMSG response to ESMA on its Call for evidence on the EC mandate on certain aspects relating to retail investor protection Investor protection, Securities and Markets Stakeholder Group SMSG Advice DOWNLOAD 374.84 KB
ESMA32-339-169 Report on the application of the IFRS 7 and IFRS 9 requirements regarding banks’ expected credit losses Issuer disclosure, Financial reporting Report DOWNLOAD 3.69 MB
ESMA22-106-3734 SMSG advice to ESMA on its Consultation Paper on the review of certain aspects of the Short Selling Regulation Securities and Markets Stakeholder Group, Short Selling SMSG Advice DOWNLOAD 167.66 KB
ESMA71-99-1751 Press Release - European enforcers target COVID-19 and climate-related disclosures Issuer disclosure, Audit, Financial reporting, Press Releases Press Release DOWNLOAD 97.63 KB
ESMA32-63-1186 Public Statement on the European Common Enforcement Priorities 2021 Issuer disclosure, Audit, Financial reporting Statement DOWNLOAD 151.59 KB
ESMA32-67-791 Letter to IFRS IC on classification of SPAC shares as equity or liability (IAS 32) Audit, Financial reporting, Investor protection, Prospectus Letter DOWNLOAD 223.92 KB
ESMA22-106-3638 SMSG Advice on remuneration guidelines Securities and Markets Stakeholder Group SMSG Advice DOWNLOAD 118.54 KB
ESMA22-106-3523 SMSG Advice on ESMA 2022 annual Work Programme Securities and Markets Stakeholder Group SMSG Advice DOWNLOAD 143.94 KB
ESMA32-61-468 Third Agenda Consultation letter to EFRAG Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 355.42 KB
ESMA32-61-457 Third Agenda Consultation letter to the IASB Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 355.57 KB
ESMA22-106-3504 SMSG response to EC consultation on the EU strategy for retail investors Securities and Markets Stakeholder Group SMSG Advice DOWNLOAD 574.91 KB
ESMA22-106-3473 SMSG advice to ESMA on Digital Finance Securities and Markets Stakeholder Group SMSG Advice DOWNLOAD 192.4 KB