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ESMA32-193237008-8354 |
Letter to IAASB’s on the International Standard on Auditing 240 (Revised), The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and Proposed Conforming and Consequential Amendments to Other ISAs |
Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 397.56 KB |
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ESMA22-50751485-1486 |
Letter from Chair on prioritisation 2024 |
About ESMA |
Letter |
DOWNLOAD 182.52 KB |
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ESMA32-992851010-1454 |
Response to EFRAG’s consultation on its Exposure Draft on the ESRS for Listed SMEs |
Issuer disclosure, Sustainable finance |
Letter |
DOWNLOAD 150.21 KB |
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ESMA32-992851010-1469 |
Letter to IESBA on the proposed International Ethics Standards for Sustainability Assurance |
Financial reporting, Issuer disclosure, Sustainable finance |
Letter |
DOWNLOAD 88.43 KB |
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Ares(2024) 3056562 |
Letter from the European Commission on the DLT Pilot Regime Implementation |
Digital Finance and Innovation, Trading |
Letter |
DOWNLOAD 152.24 KB |
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ESMA50-43599798-9492 |
Advice on a proposed measure by the Commission du Surveillance du Secteur Financier under Article 25 of Directive 2011/61/EU |
Fund Management |
Technical Advice |
DOWNLOAD 327.89 KB |
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ESMA50-43599798-9491 |
Advice on a proposed measure by the Central Bank of Ireland under Article 25 of Directive 2011/61/EU |
Fund Management |
Technical Advice |
DOWNLOAD 301.99 KB |
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ESMA75-117376770-460 |
Letter to EU institutions on DLT Pilot Regime Implementation |
Digital Finance and Innovation, Trading |
Letter |
DOWNLOAD 150.42 KB |
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ESMA32-1188985980-348 |
Letter on IASB’s Exposure Draft Financial Instruments with Characteristics of Equity |
Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 236.32 KB |
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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 |
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ESMA50-43599798-9011 |
Guidelines on stress test scenarios under the MMF Regulation |
Fund Management, Guidelines and Technical standards |
Guidelines & Recommendations |
DOWNLOAD 584.64 KB |
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Related documents |
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Summary |
2023
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ESMA12-2121844265-3254 |
Guidelines on position calculation under EMIR Refit |
Guidelines and Technical standards, Market data, Post Trading |
Guidelines & Recommendations |
DOWNLOAD 269.35 KB |
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ESMA91-372-2346 |
Guidelines on the assessment of resolvability (Article 15(5) of CCPRRR) |
CCP, Guidelines and Technical standards |
Guidelines & Recommendations |
DOWNLOAD 256.24 KB |
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Related documents |
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Summary |
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ESMA91-372-2345 |
Guidelines on the summary of resolution plans |
CCP, Guidelines and Technical standards |
Guidelines & Recommendations |
DOWNLOAD 211.8 KB |
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Related documents |
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Summary |
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ESMA91-372-1791 |
Guidelines on the types and content of the provisions of Cooperation Arrangements (Article 79 of CCPRRR) |
CCP, Guidelines and Technical standards |
Guidelines & Recommendations |
DOWNLOAD 216.39 KB |
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Summary |
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ESMA91-372-1958 |
Guidelines on written arrangements and procedures for the functioning of resolution colleges |
CCP, Guidelines and Technical standards |
Guidelines & Recommendations |
DOWNLOAD 246.22 KB |
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Summary |
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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 |
DOWNLOAD 229.35 KB |
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ESMA74-362-2351 |
Guidelines on transfer of data between Trade Repositories under EMIR and SFTR |
Guidelines and Technical standards, Market data, Securities Financing Transactions, Trade Repositories |
Guidelines & Recommendations |
DOWNLOAD 321.79 KB |
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Summary |
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ESMA32-64431002-518 |
Letter to IASB on Exposure Draft Annual Improvements – Volume 11 |
Corporate Finance, Issuer disclosure |
Letter |
DOWNLOAD 226.18 KB |
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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 |
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