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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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426 documents
Date Reference Title Sections Type Main document Info
ESMA31-62-1193 List of prospectus thresholds Issuer disclosure, Prospectus Reference DOWNLOAD 354.24 KB
ESMA32-65-391 Terms of Reference - Issuers Standing Committee Issuer disclosure Reference DOWNLOAD 163.31 KB
MoU Israel Memorandum of Understanding between ESMA and the Israel Securities Authority Related to CCPs Established in Israel CCP, International cooperation Reference DOWNLOAD 211.66 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
ESMA91-398-6389 MoU between ESMA and SFC related to CCPs established in Colombia CCP, International cooperation Reference DOWNLOAD 407.24 KB
ESMA24-435-690 MoU between ESMA and the FCA concerning EU Critical Benchmarks Benchmarks, International cooperation Reference DOWNLOAD 219.52 KB
ESMA31-67-535 Practical Guide on notifications of major holdings under the Transparency Directive About ESMA, Issuer disclosure, Transparency Reference DOWNLOAD 1022.57 KB
ESMA32-51-981 Verena Ross' speech at 2022 EFRAG Conference Where Is Corporate Reporting Heading?, 7 December 2022 Issuer disclosure, Speeches Speech DOWNLOAD 158.92 KB
ESMA32-63-1320 ESMA statement on European Common Enforcement priorities for 2022 annual reports Issuer disclosure, Financial reporting Statement DOWNLOAD 608.88 KB
ESMA34-32-418 AIFMD MoUs signed by the EU authorities Fund Management, International cooperation Reference DOWNLOAD 49.99 KB
ESMA32-51-907 Letter on the IFRS Interpretations Committee’s tentative agenda decision on Transfer of Insurance Coverage under a Group of Annuity Contracts (IFRS 17) Issuer disclosure, Financial reporting Letter DOWNLOAD 110.67 KB
ESMA32-339-208 Public statement on Transparency on implementation of IFRS 17 Insurance Contracts Issuer disclosure Statement DOWNLOAD 168.3 KB
ESMA32-63-1277 Public statement on Implications of Russia’s invasion of Ukraine on half-yearly financial reports Issuer disclosure Statement DOWNLOAD 184.38 KB
ESMA32-51-370 Q&A on ESMA Guidelines on Alternative Performance Measures Issuer disclosure, About ESMA Q&A DOWNLOAD 368.62 KB
ESMA42-111-6889 Follow-up to GLEFI Peer Review Report Issuer disclosure, Financial reporting Reference DOWNLOAD 429.7 KB
ESMA32-61-493 IASB’s Exposure Draft Supplier Finance Arrangements Issuer disclosure Letter DOWNLOAD 163.06 KB
ESMA32-61-492 EFRAG’s due process on the IASB’s Exposure Draft Non-current Liabilities with Covenants Issuer disclosure Letter DOWNLOAD 264.2 KB
ESMA32-61-491 CL to IASB on ED IASB’s Exposure Draft Non-current Liabilities with Covenants Issuer disclosure Letter DOWNLOAD 263.26 KB
ESMA71-99-1864 ESMA Statement on Ukraine Benchmarks, Board of Supervisors, CCP, Issuer disclosure, Credit Rating Agencies, Fund Management, Market Abuse, Market Integrity, Trading, Post Trading, Press Releases, Trade Repositories, Trading Statement DOWNLOAD 93.35 KB