ESMA Library

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

729 documents
Date Sort ascending Reference Title Sections Type Main document Info
ESMA32-992851010-1454 Response to EFRAG’s consultation on its Exposure Draft on the ESRS for Listed SMEs Issuer disclosure, Sustainable finance Letter DOWNLOAD 150.21 KB
ESMA32-992851010-1469 Letter to IESBA on the proposed International Ethics Standards for Sustainability Assurance Financial reporting, Issuer disclosure, Sustainable finance Letter DOWNLOAD 88.43 KB
Ares(2024) 3056562 Letter from the European Commission on the DLT Pilot Regime Implementation Digital Finance and Innovation, Trading Letter DOWNLOAD 152.24 KB
Related documents Letter to EU institutions on DLT Pilot Regime Implementation
Summary
Translated versions
ESMA24-229244789-4738 SMSG advice on the consultation on reverse solicitation and the qualification of crypto-assets as financial instruments under MiCA Digital Finance and Innovation, Securities and Markets Stakeholder Group SMSG Advice DOWNLOAD 281.77 KB
ESMA75-117376770-460 Letter to EU institutions on DLT Pilot Regime Implementation Digital Finance and Innovation, Trading Letter DOWNLOAD 150.42 KB
Related documents Letter from the European Commission on the DLT Pilot Regime Implementation
Summary
Translated versions
ESMA43-1868696574-770 Decision to impose fines in respect of infringements committed by Scope Ratings GmbH Board of Supervisors, Credit Rating Agencies Decision DOWNLOAD 591.09 KB
ESMA43-1868696574-745 Public Notice on the decision to impose fines in respect of infringements committed by Scope Ratings GmbH Board of Supervisors, Credit Rating Agencies Decision DOWNLOAD 135.04 KB
ESMA32-1188985980-348 Letter on IASB’s Exposure Draft Financial Instruments with Characteristics of Equity Financial reporting, Issuer disclosure Letter DOWNLOAD 236.32 KB
ESMA32-1188985980-347 Letter on EFRAG’s due process on the IASB’s Exposure Draft Financial Instruments with Characteristics of Equity Financial reporting, Issuer disclosure Letter DOWNLOAD 236.8 KB
ESMA24-229244789-4704 SMSG Advice on the Discussion Paper on Digitalisation and Retail Investors Protection Digital Finance and Innovation, Investor protection, Securities and Markets Stakeholder Group SMSG Advice DOWNLOAD 113.45 KB
ESMA24-229244789-4699 SMSG Advice on the Draft Guidelines on Enforcement of Sustainability Information (GLESI) Securities and Markets Stakeholder Group, Sustainable finance SMSG Advice DOWNLOAD 80.95 KB
JC 2024 19 Joint SH advice on RTS-ITS on major incident reporting Digital Finance and Innovation, Joint Committee, Securities and Markets Stakeholder Group SMSG Advice DOWNLOAD 197.15 KB
JC 2024 18 Joint SH advice on RTS on subcontracting of ICT services Digital Finance and Innovation, Joint Committee, Securities and Markets Stakeholder Group SMSG Advice DOWNLOAD 253.86 KB
JC 2024 17 Joint SH advice on RTS on threat-led penetration testing (TLPT) Digital Finance and Innovation, Joint Committee, Securities and Markets Stakeholder Group SMSG Advice DOWNLOAD 200.59 KB
BoA-D-2024-01 Board of Appeal of the ESAs - Decision in the appeal by Dubai Commodities Clearing Corporation (DCCC) vs ESMA Board of Appeal, CCP Decision DOWNLOAD 450.53 KB
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
ESMA64-829630486-245 Decision on the extension of the reserve lists ending 31/12/2023 Careers Decision DOWNLOAD 161.65 KB
ESMA24-229244789-4623 SMSG Advice on second MiCA package Digital Finance and Innovation, Securities and Markets Stakeholder Group SMSG Advice DOWNLOAD 215.73 KB
ESMA32-64431002-518 Letter to IASB on Exposure Draft Annual Improvements – Volume 11 Corporate Finance, Issuer disclosure Letter DOWNLOAD 226.18 KB
ESMA32-389550249-174 Letter to IAASB on the Proposed International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements Financial reporting, Issuer disclosure Letter DOWNLOAD 224.52 KB