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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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1144 documents
Date Reference Title Sections Type Main document Info
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
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
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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
ESMA50-43599798-9011 Guidelines on stress test scenarios under the MMF Regulation Fund Management, Guidelines and Technical standards Guidelines & Recommendations DOWNLOAD 584.64 KB
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Summary

2023
Translated versions BG , CS , DA , DE , EL , ES , ET , FI , FR , GA , HU , HR , IT , LT , LV , MT , NL , PL , PT , RO , SK , SL , SV
ESMA12-2121844265-3254 Guidelines on position calculation under EMIR Refit Guidelines and Technical standards, Market data, Post Trading Guidelines & Recommendations DOWNLOAD 269.35 KB
Related documents Scope of the Guidelines on position calculation under EMIR Refit
Summary
Translated versions PL , NL
ESMA91-372-2346 Guidelines on the assessment of resolvability (Article 15(5) of CCPRRR) CCP, Guidelines and Technical standards Guidelines & Recommendations DOWNLOAD 256.24 KB
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Summary
Translated versions HR , HU , IT , NL , PL , PT , RO , SV , DE , EL , ES , FR
ESMA91-372-2345 Guidelines on the summary of resolution plans CCP, Guidelines and Technical standards Guidelines & Recommendations DOWNLOAD 211.8 KB
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Summary
Translated versions DE , EL , ES , FR , HR , HU , IT , NL , PL , PT , RO , SV
ESMA91-372-1791 Guidelines on the types and content of the provisions of Cooperation Arrangements (Article 79 of CCPRRR) CCP, Guidelines and Technical standards Guidelines & Recommendations DOWNLOAD 216.39 KB
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Summary
Translated versions DE , EL , ES , FR , HR , HU , IT , NL , PL , PT , RO , SV
ESMA91-372-1958 Guidelines on written arrangements and procedures for the functioning of resolution colleges CCP, Guidelines and Technical standards Guidelines & Recommendations DOWNLOAD 246.22 KB
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Translated versions DE , EL , ES , FR , HR , HU , IT , NL , PL , PT , RO , SV
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
ESMA74-362-2351 Guidelines on transfer of data between Trade Repositories under EMIR and SFTR Guidelines and Technical standards, Market data, Securities Financing Transactions, Trade Repositories Guidelines & Recommendations DOWNLOAD 321.79 KB
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Summary
Translated versions BG , CS , DA , DE , EL , ES , ET , FI , FR , GA , HR , HU , IT , LT , LV , MT , NL , PL , PT , RO , SK , SL , SV
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
ESMA74-362-2281 Guidelines for reporting under EMIR Guidelines and Technical standards, Market data, Trade Repositories Guidelines & Recommendations DOWNLOAD 3.33 MB
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Summary
Translated versions BG , CS , DA , DE , EL , ES , ET , FI , FR , GA , HR , HU , IT , LT , LV , MT , NL , PL , PT , RO , SK , SL , SV
ESMA32-1283113657-1080 Letter to IASB on the request for Information on the Post Implementation Review of IFRS 15 Financial reporting Letter DOWNLOAD 427.69 KB
Related documents Letter to EFRAG on due process on the IASB’s Request for Information on the Post Implementation Review of IFRS 15
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ESMA32-1283113657-1118 Letter to EFRAG on due process on the IASB’s Request for Information on the Post Implementation Review of IFRS 15 Financial reporting Letter DOWNLOAD 440.37 KB
Related documents Letter to IASB on the request for Information on the Post Implementation Review of IFRS 15
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ESMA75-840896669-45 Effective application of the MiCA Regulation Digital Finance and Innovation Letter DOWNLOAD 166.93 KB
ESMA32-1188985980-284 Letter to EFRAG on the IASB’s Request for Information on the Post Implementation Review of IFRS 9 – Impairment Financial reporting Letter DOWNLOAD 319.43 KB
Related documents Letter to IASB on the Request for Information on the Post Implementation Review of IFRS 9 – Impairment
Summary
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ESMA32-1188985980-283 Letter to IASB on the Request for Information on the Post Implementation Review of IFRS 9 – Impairment Financial reporting Letter DOWNLOAD 330.37 KB
Related documents Letter to EFRAG on the IASB’s Request for Information on the Post Implementation Review of IFRS 9 – Impairment
Summary
Translated versions