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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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648 documents
Date Reference Title Sections Type Main document Info
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
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
ESMA24-436-15 Annex to the Opening Statement ECON Hearing 14 October 2021 Board of Supervisors, Brexit, CCP, About ESMA, Credit Rating Agencies, Digital Finance and Innovation, Joint Committee, Speeches, Supervisory convergence, Sustainable finance Speech DOWNLOAD 415.73 KB
ESMA24-436-13 Opening Statement ECON Hearing 14 October 2021 Board of Supervisors, Brexit, CCP, About ESMA, Credit Rating Agencies, Digital Finance and Innovation, Joint Committee, Speeches, Supervisory convergence, Sustainable finance Speech DOWNLOAD 690.55 KB
ESMA80-196-5819 Opinion on improving access to and use of credit ratings Credit Rating Agencies Opinion DOWNLOAD 331.84 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
ESMA32-334-419 Response to IFRS Foundation - Changes to the Constitution for a future ISSB Issuer disclosure, Audit Letter DOWNLOAD 159.18 KB
ESMA80-196-5170 Final Report Technical Advice on Fees Charged to CRAs by ESMA Credit Rating Agencies Final Report DOWNLOAD 404.7 KB
ESMA32-65-324 Call for interest ESMA ECL Workshop Issuer disclosure, Financial reporting Reference DOWNLOAD 39.11 KB
ESMA32-60-727 Final Report draft RTS amending RTS on ESEF 2021 Issuer disclosure, Electronic reporting Final Report DOWNLOAD 9.47 MB
ESMA 33-9-413 Guidelines on Disclosure Requirements for Initial Reviews and Preliminary Ratings Credit Rating Agencies Consultation Paper DOWNLOAD 392.05 KB
ESMA80-195-858 ESMA response to ESRB letter on procyclicality of credit ratings Credit Rating Agencies Letter DOWNLOAD 180.39 KB
ESMA33-9-295 Guidelines on the submission of periodic information to ESMA by Credit Rating Agencies – 2nd Edition Credit Rating Agencies Guidelines & Recommendations DOWNLOAD 338.43 KB
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ESMA71-99-1629 ESMA publishes 2020 report on enforcement of corporate disclosure Issuer disclosure Press Release DOWNLOAD 94.13 KB
ESMA32-63-1101 Enforcers 2020 activity report Issuer disclosure Report DOWNLOAD 876.29 KB
ESMA32-63-1156 Public statement Application of TD requirements following Brexit Brexit, Issuer disclosure, Financial reporting, Supervisory convergence Statement DOWNLOAD 104.37 KB
ESMA32-67-716 Report on IFRS 10-11-12 Issuer disclosure, Audit, Financial reporting Report DOWNLOAD 480.12 KB
ESMA32-67-771 Letter to the IASB on RFI IFRS10-11-12 Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 137.16 KB