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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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282 documents
Date Reference Title Sections Type Main document Info
ESMA31-62-1426 ESMA Guidelines on disclosure requirements under the Prospectus Regulation Prospectus Final Report DOWNLOAD 1.41 MB
ESMA32-63-845 24th Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 321.89 KB
ESMA31-69-261 Call for expression of interest CFSC CWG 2020 Prospectus Reference DOWNLOAD 148.41 KB
ESMA31-69-263 Application form CSFC CWG Prospectus Reference DOWNLOAD 40.09 KB
ESMA31-59-1451 Letter to EC concerning ESMA's techical advice on general equivalence criteria for prospectuses Prospectus Letter DOWNLOAD 117.07 KB
ESMA31-59-1417 ESMA amendments to an RTS relating to the PR Prospectus Reference DOWNLOAD 291.22 KB
ESMA31-62-1360 EEA prospectus activity in 2018 Prospectus Report DOWNLOAD 394.26 KB
ESMA31-62-1293 Guidelines on risk factors under the Prospectus Regulation Guidelines and Technical standards, Prospectus Guidelines & Recommendations DOWNLOAD 227.52 KB
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ESMA32-63-717 23rd Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 441.84 KB
ESMA32-63-743 Considerations on recognition of deferred tax assets arising from the carry-forward of unused tax losses Financial reporting Statement DOWNLOAD 169.19 KB
ESMA31-62-1333 Response form consultation on Guidelines on disclosure requirements under the Prospectus Regulation Prospectus Reference DOWNLOAD 759.09 KB
ESMA31-62-1239 Consultation Paper on Guidelines on prospectus disclosure Prospectus Consultation Paper DOWNLOAD 617.89 KB
ESMA32-63-711 Letter to IFRS IC - Presentation of lump-sum compensation payments in the airline industry Financial reporting Letter DOWNLOAD 312.75 KB
ESMA32-63-699 Letter to IFRS IC - Application of hyperinflationary accounting Financial reporting Letter DOWNLOAD 337.94 KB
ESMA31-62-780 Q&A on Prospectus Related Topics Brexit, Issuer disclosure, Prospectus, Corporate Governance, About ESMA, Prospectus, Supervisory convergence Q&A DOWNLOAD 957.9 KB
ESMA32-63-697 Letter to IFRS IC - Determination of the lease term Financial reporting Letter DOWNLOAD 190.47 KB
ESMA31-62-1207 Final Report on technical advice under prospectus exemption Prospectus Final Report DOWNLOAD 862.94 KB
ESMA31-62-1217 Final Report on ESMA Guidelines on Risk Factors under the Prospectus Regulation Prospectus Final Report DOWNLOAD 415.91 KB
ESMA71-99-1128 EU enforcers focus on new IFRS standards and non-financial information Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 137.55 KB
ESMA32-63-672 Enforcement and Regulatory Activities of European Accounting Enforcers in 2018 Issuer disclosure, Financial reporting Report DOWNLOAD 1.29 MB