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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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26 documents
Date Reference Title Sections Type Main document Info
ESMA32-60-727 Final Report draft RTS amending RTS on ESEF 2021 Issuer disclosure, Electronic reporting Final Report DOWNLOAD 9.47 MB
ESMA32-60-474 Draft RTS amending Delegated Regulation (EU) 2018/815 on the updates of the taxonomy to be used for the ESEF Issuer disclosure, Electronic reporting Final Report DOWNLOAD 6.5 MB
ESMA31-62-1002 Final report on draft regulatory technical standards under the Prospectus Regulation Issuer disclosure Final Report DOWNLOAD 1.46 MB
2015/1136 EEA prospectus activity in 2014 Prospectus, Issuer disclosure Final Report DOWNLOAD 578.07 KB
2015/1014 Draft RTS on prospectus related issues under the Omnibus II Directive Issuer disclosure Technical Standards DOWNLOAD 949.89 KB
2015/1057 ESMA Guidelines on Alternative Performance Measures Issuer disclosure, Financial reporting Final Report DOWNLOAD 484.57 KB
2015/659 ESMA Report on Enforcement and Regulatory Activities of Accounting Enforcers in 2014 Issuer disclosure, Financial reporting Final Report DOWNLOAD 633.7 KB
2014/1278 Report on the equivalence of the Indian Accounting Standards Issuer disclosure, Audit Final Report DOWNLOAD 1.7 MB
2014/1277 ESMA Data on Prospectuses Approved and Passported – January 2014 to June 2014 Prospectus, Issuer disclosure Final Report DOWNLOAD 211.96 KB
2014/1276 ESMA Data on Prospectuses Approved and Passported – January 2013 to December 2013 Prospectus, Issuer disclosure Final Report DOWNLOAD 285.12 KB
2014/1187 Draft Regulatory Technical Standards on major shareholdings and an indicative list of financial instruments subject to notification requirements under the revised Transparency Directive Issuer disclosure, Transparency Technical Standards DOWNLOAD 810.07 KB
Related documents ESMA consults on major shareholders disclosures Draft Regulatory Technical Standards on major shareholdings and indicative list of financial instruments subject to notification requirements under the revised Transparency Directive
Summary
Translated versions
2014/807 Final Report on ESMA Guidelines on enforcement of financial information Issuer disclosure, Financial reporting Final Report DOWNLOAD 617.22 KB
2014/643 Review on the application of accounting requirements for business combinations in IFRS financial statements Issuer disclosure, Financial reporting Final Report DOWNLOAD 751.04 KB
2014/551 IFRS Enforcement in Europe in 2013 Issuer disclosure, Financial reporting Final Report DOWNLOAD 694.9 KB
2014/342 Languages accepted for the purpose of the scrutiny of the Prospectus and requirements of translation of the Summary - March 2014 Prospectus, Issuer disclosure Final Report DOWNLOAD 194.98 KB
2013/1970 Draft Regulatory Technical Standards on specific situations that require the publication of a supplement to the prospectus Prospectus, Issuer disclosure Technical Standards DOWNLOAD 713.74 KB
2013/1943 ESMA Data on Prospectuses Approved and Passported—January 2013 to June 2013 Prospectus, Issuer disclosure Final Report DOWNLOAD 338.17 KB
2013/1664 Review of Accounting Practices - Comparability of IFRS Financial Statements of Financial Institutions in Europe Issuer disclosure Final Report DOWNLOAD 1.3 MB
2013/741 ESMA Data on Prospectuses Approved and Passported—January 2012 to December 2012 Prospectus, Issuer disclosure Final Report DOWNLOAD 457.11 KB
2013/619 Comparison of liability regimes in Member States in relation to the Prospectus Directive Prospectus, Issuer disclosure Final Report DOWNLOAD 596.91 KB