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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
ESMA32-334-150 Report On the use of Alternative Performance Measures and on the compliance with ESMA’s APM Guidelines Issuer disclosure, Supervisory convergence Report DOWNLOAD 800.36 KB
ESMA80-196-3218 Follow-up Report on fees charged by CRAs and TRs Credit Rating Agencies, Supervisory convergence, Trade Repositories Report DOWNLOAD 606.45 KB
ESMA71-100-1792 CRAs and TRs Follow Up Fees Factsheet Credit Rating Agencies, Supervisory convergence, Trade Repositories Reference DOWNLOAD 122.09 KB
Related documents Follow-up Report on fees charged by CRAs and TRs
Summary
Translated versions
ESMA71-99-1255 PR on GLs for CRAs internal control functions Credit Rating Agencies, Press Releases Press Release DOWNLOAD 86.68 KB
Related documents Guidelines on Internal Controls for CRAs
Summary
Translated versions
ESMA33-9-355 Guidelines on Internal Controls for CRAs Credit Rating Agencies Consultation Paper DOWNLOAD 523.56 KB
Related documents Response Form CP on GLs on Internal Controls for CRAs
Summary
Translated versions
ESMA33-5-370 Response Form CP on GLs on Internal Controls for CRAs Credit Rating Agencies Reference DOWNLOAD 745.76 KB
Related documents Guidelines on Internal Controls for CRAs
Summary
Translated versions
ESMA80-191-932 Guidance on registering securitisation repositories Credit Rating Agencies Reference DOWNLOAD 147.3 KB
ESMA32-67-610 EFRAG Conference 28 November 2019 - IFRS and Regulation - Keynote Speech Steven Maijoor Issuer disclosure Speech DOWNLOAD 165.97 KB
ESMA32-61-378 Comment letter to EFRAG on ED IAS 12 Amendments deferred tax aristing from single transaction Issuer disclosure Letter DOWNLOAD 35.9 KB
ESMA32-61-369 Comment letter to IASB on ED IAS 12 Amendments deferred tax aristing from single transaction Issuer disclosure Letter DOWNLOAD 37.41 KB
ESMA32-61-379 Comment letter to IASB on ED IAS 1 amendments Disclosure accounting policies Issuer disclosure Letter DOWNLOAD 154.66 KB
ESMA32-61-380 Comment letter to EFRAG on ED IAS 1 amendments Disclosure accounting policies Issuer disclosure Letter DOWNLOAD 166.11 KB
ESMA71-99-1236 EU enforcers must monitor closely new reporting standards Issuer disclosure, Audit, Press Releases Press Release DOWNLOAD 150.91 KB
ESMA32-63-791 European common enforcement priorities for 2019 annual financial reports Issuer disclosure, Audit Statement DOWNLOAD 482.56 KB
ESMA71-319-144 Speech by Steven Maijoor on Corporate Governance in Zagreb Issuer disclosure, Speeches Speech DOWNLOAD 108.62 KB
ESMA32-61-366 Letter to IFRS IC - June 2019 tentative agenda decisions Issuer disclosure Letter DOWNLOAD 134.47 KB
ESMA71-99-1199 Press Release for CRA sustainability Credit Rating Agencies, Sustainable finance Press Release DOWNLOAD 79.07 KB
ESMA33-9-321 Technical Advice on Sustainability Considerations in the Credit Rating Market Credit Rating Agencies Technical Advice DOWNLOAD 451.01 KB
ESMA33-9-320 Final Report Guidelines on Disclosure Requirements Applicable to Credit Rating Agencies Credit Rating Agencies Final Report DOWNLOAD 336.63 KB
ESMA32-61-359 Letter to EFRAG on IASBF Exposure Draft on proposed amendments to the due process handbook Issuer disclosure, Audit Letter DOWNLOAD 355.64 KB