ESMA Library

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

162 documents
Date Sort ascending Reference Title Sections Type Main document Info
ESMA32-2009130576-3011 Final Report on draft RTS amending the taxonomy for the European Single Electronic Reporting (ESEF) - 2024 Electronic reporting Final Report DOWNLOAD 10.54 MB
ESMA32-193237008-8269 2023 Corporate Reporting Enforcement and Regulatory Activities Report Corporate Finance, Electronic reporting, Prospectus Report DOWNLOAD 2.5 MB
ESMA63-1678099970-684 Procurement plan overview Procurement Reference DOWNLOAD 50.53 KB
ESMA/2024/MVP/0001-ExA Negotiated procedure – Legal advice for CTP selection procedure – DEADLINE for expression of interest 18/3/2024 Procurement ONGOING Procedure
Related documents
Summary

This public procurement procedure is for “Legal advice for CTP selection procedure”:

For more information and for expression of interest, please use this link: https://etendering.ted.europa.eu/cft/cft-display.html?cftId=16244

Please note that registration in the eTendering website will give you access to the following functionalities:

  • Submission of questions;
  • Notifications related to changes to the planned call for tenders.

ESMA strongly advises registering and subscribing to ensure that no information related to the tender procedure is missed.

Translated versions
ESMA32-1399193447-616 Call for expression of interest: Consultative Working Group for Corporate Reporting of the Issuers Standing Committee Corporate Finance, Financial reporting, Issuer disclosure Reference DOWNLOAD 165.72 KB
Related documents Application form Call for candidates ISC CWG for Corporate Reporting
Summary

To complement the Consultative Working Group for Corporate Reporting of the Issuers Standing Committee with stakeholders from specific categories.

Translated versions
ESMA32-1399193447-617 Application form Call for candidates ISC CWG for Corporate Reporting Corporate Finance, Financial reporting, Issuer disclosure Reference DOWNLOAD 44.38 KB
Related documents Call for expression of interest: Consultative Working Group for Corporate Reporting of the Issuers Standing Committee
Summary
Translated versions
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
ESMA32-64431002-518 Letter to IASB on Exposure Draft Annual Improvements – Volume 11 Corporate Finance, Issuer disclosure Letter DOWNLOAD 226.18 KB
ESEF Conformance Suite 2023 ESEF Conformance Suite 2023 Electronic reporting Reference DOWNLOAD 2.05 MB
Related documents
Summary

Main document:

2023 ESEF conformance suite test files

Related documents:

ESEF conformance suite 2023 documentation

ESEF conformance suite 2023 summary of tests

 

Copyright notice © IFRS Foundation

Copyright and database right in the IFRS Taxonomy Materials is being held by the IFRS Foundation. The IFRS Taxonomy Materials are produced using XBRL language with the permission of XBRL International.

The IFRS Foundation shall not assert its rights in the IFRS Taxonomy Materials within the EEA towards the preparation and use of tagged IFRS financial statements in the context of application of IFRS Standards.

The IFRS Foundation reserves all other rights, including but not limited to those outside the EEA.

Commercial use including reproduction is strictly prohibited. For further information please contact the IFRS Foundation at www.ifrs.org

Translated versions
ESMA32-60-887 ESEF Taxonomy 2022 Electronic reporting Reference
Related documents
Summary

ESEF taxonomy 2022 - entry points 

Main document:

ESEF taxonomy 2022 v1.1 

Related documents:

ESEF XBRL Taxonomy Documentation 2022

ESEF Taxonomy 2022 Architecture

ESEF Validation Rules 2022 v 1.1

 

Copyright notice © IFRS Foundation

Copyright and database right in the IFRS Taxonomy Materials is being held by the IFRS Foundation. The IFRS Taxonomy Materials are produced using XBRL language with the permission of XBRL International.

The IFRS Foundation shall not assert its rights in the IFRS Taxonomy Materials within the EEA towards the preparation and use of tagged IFRS financial statements in the context of application of IFRS Standards.

The IFRS Foundation reserves all other rights, including but not limited to those outside the EEA.

Commercial use including reproduction is strictly prohibited. For further information please contact the IFRS Foundation at www.ifrs.org

Translated versions
ESMA32-1399193447-531 Call for expression of interest - ISC CWG for Corporate Finance Corporate Finance Reference DOWNLOAD 218.24 KB
Related documents Application form - Call for expression of interest ISC CWG for Corporate Finance
Summary
Translated versions
ESMA32-1399193447-532 Application form - Call for expression of interest ISC CWG for Corporate Finance Corporate Finance Reference DOWNLOAD 43.07 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
ESMA/PAR/2023/OP/0001 Open procurement procedure – Catering services – DEADLINE 1/9/2023 – 16:00 Procurement ONGOING Procedure DOWNLOAD 100.91 KB
Related documents
Summary

This public procurement procedure is for “Catering services”:

The documents related to this procedure are downloadable and visible following the TED eTendering link published in the contract notice.

Please note that registration in the eTendering website will give you access to the following functionalities:

  • Submission of questions related to the procedure;
  • Notifications related to changes to the procedure.

ESMA strongly advises registering and subscribing to ensure that no information related to the tender procedure is missed.

Translated versions
ESMA63-53-5863 Annual list of contracts - 2022 Procurement Reference DOWNLOAD 122.28 KB
ESMA32-63-1385 2022 Corporate Reporting Enforcement and Regulatory Activities Report Corporate Finance, Electronic reporting, Prospectus Annual Report DOWNLOAD 1.43 MB
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
ESMA32-60-890 ESEF Taxonomy Validation Rules 2022 Electronic reporting Reference