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

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213 documents
Date Reference Title Sections Type Main document Info
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
ESMA32-61-445 ESMA32-61-445 ESMA's CL to EFRAG on IASB DP Goodwill and Impairment Issuer disclosure, Audit Letter DOWNLOAD 227.89 KB
ESMA32-61-413 ESMA32-61-413 ESMA's CL to IASB DP Goodwill and Impairment Issuer disclosure, Audit Letter DOWNLOAD 226.02 KB
106/20/COL ESA Third Renewal Decision under Art. 28(1) SSR COVID-19, Market Integrity, Short Selling Decision DOWNLOAD 973.25 KB
ESMA70 -155-11608 Decision renewal art. 28 SSR reporting threshold - December 2020 COVID-19, Market Integrity, Short Selling Decision DOWNLOAD 246.27 KB
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Summary
Translated versions BG , CS , DA , DE , EL , ES , ET , FI , FR , HR , HU , IT , LT , LV , MT , NL , PL , PT , RO , SK , SL , SV
ESMA71-99-1422 Press Release European Common Enforcement Priorities 2020 Issuer disclosure, Audit, Financial reporting, Press Releases Press Release DOWNLOAD 101.44 KB
ESMA32-63-1052 ESMA32-63-1052 ESMA submission to IFRS IC on IAS 32 - Warrant Audit Letter DOWNLOAD 167.15 KB
ESMA32-63-1051 ESMA32-63-1051 ESMA submission to IFRS IC on IAS 2 - Costs to sell inventory Audit Letter DOWNLOAD 133.28 KB
ESMA32-61-418 ESMA32-61-418 Comment letter to the IFRS IC TAD June 2020 Issuer disclosure, Audit Letter DOWNLOAD 160.79 KB
ESMA32-61-397 ESMA32-61-397 Comment Letter to IASB on ED PFS Issuer disclosure, Audit Letter DOWNLOAD 360.05 KB
ESMA32-61-421 ESMA32-61-421 Comment Letter to EFRAG on ED PFS Issuer disclosure, Audit Letter DOWNLOAD 233.89 KB
ESMA70-155-11072 ESMA Decision - renewal Article 28 SSR reporting threshold - September 2020 COVID-19, Market Integrity, Short Selling Decision DOWNLOAD 396.47 KB
ESMA70-155-10189 ESMA decision renewal of 10 June 2020 to lower the reporting thresholds of net short positions under Art.28 of the SSR Short Selling Decision DOWNLOAD 357.77 KB
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Summary
Translated versions BG , CS , DA , DE , EL , ES , ET , FI , FR , HR , HU , IT , LT , LV , MT , NL , PL , PT , RO , SK , SL , SV
ESMA71-99-1342 Decision Short Selling Reporting Renewal Statement COVID-19, Market Integrity, Press Releases, Short Selling Press Release DOWNLOAD 83.55 KB
Related documents ESMA Decision - renewal Article 28 SSR reporting threshold
Summary
Translated versions
ESMA70-155-10189 ESMA Decision - renewal Article 28 SSR reporting threshold COVID-19, Market Integrity, Short Selling Decision DOWNLOAD 333.33 KB
Related documents Decision Short Selling Reporting Renewal Statement
Summary
Translated versions
ESMA70-155-9845 Opinion on CNMV emergency measure under the SSR COVID-19, Market Integrity, Short Selling Opinion DOWNLOAD 302.98 KB
ESMA70-155-9848 Opinion on FMA emergency measure under the SSR COVID-19, Market Integrity, Short Selling Opinion DOWNLOAD 432.15 KB
ESMA70-155-9854 Opinion on AMF emergency measure under the SSR COVID-19, Market Integrity, Short Selling Opinion DOWNLOAD 304.63 KB
ESMA71-99-1318 ESMA issues positive opinions on short selling bans by 5 jurisdictions COVID-19, Market Integrity, Press Releases, Short Selling Press Release DOWNLOAD 114.75 KB
Related documents Opinion on FMA emergency measure under the SSR Opinion on FSMA emergency measure under the SSR Opinion on AMF emergency measure under the SSR Opinion on HCMC emergency measure under the SSR Opinion on CNMV emergency measure under the SSR
Summary
Translated versions