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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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23 documents
Date Reference Title Sections Type Main document Info
ESMA81-393-644 Final Report on the Review of the RTS on the information to be provided in an application for authorisation and registration under the Benchmarks Regulation Benchmarks, Guidelines and Technical standards Final Report DOWNLOAD 540.1 KB
ESMA81-393-599 Final Report on review of RTS on recognition Benchmarks, Guidelines and Technical standards Final Report DOWNLOAD 712.24 KB
ESMA70-156-4953 Final Report on draft RTS on the clearing and derivative trading obligations in view of the benchmark transition to risk free rates Benchmarks, Post Trading Final Report DOWNLOAD 948.59 KB
ESMA81-393-239 Final Report on Guidelines on methodology, oversight function and record keeping under the Benchmarks Regulation Benchmarks Final Report DOWNLOAD 315.98 KB
ESMA43-370-281 Final report_TA on procedural rules for penalties imposed on Benchmark Administrators Benchmarks Final Report DOWNLOAD 369.64 KB
ESMA81-393-83 Final Report BMR Advice Fees Benchmarks Final Report DOWNLOAD 504.55 KB
ESMA70-145-1008 Final report on Guidelines on non-significant benchmarks Benchmarks Final Report DOWNLOAD 673.72 KB
ESMA70-145-81 Final report on draft RTS on cooperation with third countries under BMR Benchmarks Final Report DOWNLOAD 203.07 KB
2016-1560 Final Report on Technical Advice under the Benchmarks Regulation Benchmarks Final Report DOWNLOAD 943.42 KB
2015/1057 ESMA Guidelines on Alternative Performance Measures Issuer disclosure, Financial reporting Final Report DOWNLOAD 484.57 KB
2015/659 ESMA Report on Enforcement and Regulatory Activities of Accounting Enforcers in 2014 Issuer disclosure, Financial reporting Final Report DOWNLOAD 633.7 KB
2014/807 Final Report on ESMA Guidelines on enforcement of financial information Issuer disclosure, Financial reporting Final Report DOWNLOAD 617.22 KB
2014/643 Review on the application of accounting requirements for business combinations in IFRS financial statements Issuer disclosure, Financial reporting Final Report DOWNLOAD 751.04 KB
2014/551 IFRS Enforcement in Europe in 2013 Issuer disclosure, Financial reporting Final Report DOWNLOAD 694.9 KB
2013/1022 IFRS Enforcement in Europe in 2012 Financial reporting Final Report DOWNLOAD 195.1 KB
2013/218 Considerations of materiality in financial reporting Issuer disclosure, Financial reporting Final Report DOWNLOAD 446.95 KB
2013/2 European enforcers review of impairment of goodwill and other intangible assets in the IFRS financial statements Financial reporting Final Report DOWNLOAD 500.65 KB
2012/525 Summary of responses on considerations of materiality in financial reporting Issuer disclosure, Financial reporting Final Report DOWNLOAD 383.4 KB
2012/482 Review of Greek Government Bonds accounting practices Issuer disclosure, Financial reporting Final Report DOWNLOAD 583.61 KB
2012/412 Activity Report on IFRS Enforcement in the European Economic Area in 2011 Financial reporting Final Report DOWNLOAD 345.02 KB