ESMA Library

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

778 documents
Date Sort ascending Reference Title Sections Type Main document Info
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
ESMA34-1300023242-167 Opinion on ELTIF regulatory technical standards under the revised ELTIF Regulation Fund Management Opinion DOWNLOAD 536.77 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
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
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
ESMA70-155-6641 Opinion on the assessment of pre-trade transparency waivers Trading Opinion DOWNLOAD 412.63 KB
ESA 2023 34 ESAs Opinion on bilateral margining of equity options Joint Committee, Post Trading Opinion DOWNLOAD 234.27 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
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
Summary
Translated versions
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
Summary
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ESMA75-840896669-45 Effective application of the MiCA Regulation Digital Finance and Innovation Letter DOWNLOAD 166.93 KB
ESMA91-372-2811 Opinion on CCP backtesting CCP Opinion DOWNLOAD 214.39 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
Translated versions
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
ESMA74-1865191303-15385 Opinion on position limits on Fish Pool Farmed Salmon contract Trading Opinion DOWNLOAD 198.35 KB
ESMA 32-992851010-1019 Letter to International Sustainability Standards Board (ISSB) on the consultation to enhance the international applicability of the SASB Standards Financial reporting, Sustainable finance Letter DOWNLOAD 273.97 KB
ESMA32-992851010-1018 Letter to International Sustainability Standards Board (ISSB) on the consultation on Agenda Priorities Financial reporting, Sustainable finance Letter DOWNLOAD 237.73 KB