ESMA Library

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

579 documents
Date Sort ascending Reference Title Sections Type Main document Info
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
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
ESMA32-1188985980-276 Letter to IASB on the Exposure Draft Amendments to the Classification and Measurement of Financial Instruments Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 297.64 KB
Related documents Letter to EFRAG on the IASB’s Exposure Draft Amendments to the Classification and Measurement of Financial Instruments
Summary
Translated versions
ESMA32-1188985980-275 Letter to EFRAG on the IASB’s Exposure Draft Amendments to the Classification and Measurement of Financial Instruments Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 294.76 KB
Related documents Letter to IASB on the Exposure Draft Amendments to the Classification and Measurement of Financial Instruments
Summary
Translated versions
ESMA33-5-87 Q&A on the Implementation of the Regulation (EU) No 462 2013 On CRA Credit Rating Agencies Q&A DOWNLOAD 426.65 KB
ESMA33-128-563 Questions and answers on the Securitisation Regulation Securitisation Q&A DOWNLOAD 1.7 MB
Ares(2023)3906255 Formal request to ESMA for technical advice on the review of Commission Directive 2007/16/EC on UCITS eligible assets Fund Management Letter DOWNLOAD 442.61 KB
ESMA34-43-392 Q&A on the application of the UCITS Directive Fund Management Q&A DOWNLOAD 855.36 KB
ESMA34-32-352 Q&A on the Application of the AIFMD Fund Management, Supervisory convergence Q&A DOWNLOAD 805.75 KB
ESA 2023 11 ESAs letter to the European Commission on EMIR bilateral margining framework and equity options Post Trading Letter DOWNLOAD 186.11 KB
ESMA74-362-893 QAs on SFTR data reporting Post Trading, Securities Financing Transactions, Trade Repositories Q&A DOWNLOAD 439.13 KB
ESMA74-1658524332-687 Letter to the European Commission on the MiFIR review – transparency regime for single name-CDS and standardised OTC-derivatives Post Trading Letter DOWNLOAD 133.55 KB
ESMA70-460-189 Q&As DLT Pilot Regulation Digital Finance and Innovation, Trading Q&A DOWNLOAD 313.42 KB
ESMA32-1188985980-272 ESMA response to IFRS Interpretations Committee on Tentative Agenda Decision: Premiums Receivable from an Intermediary (IFRS 17 and IFRS 9) Financial reporting Letter DOWNLOAD 166.45 KB
ESMA22-439-1185 Letter to the European Commission on Prioritisation of 2023 ESMA deliverables About ESMA Letter DOWNLOAD 226.98 KB
JC ESAs Q&As Letter from the European Commission on the Questions and Answers pursuant to article 16b(5) of the founding Regulations of the ESAs Joint Committee, Sustainable finance Letter DOWNLOAD 200.97 KB
JC Q&As SFDR Q&As on the interpretation of Regulation (EU) 2019/2088 SFDR Joint Committee, Sustainable finance Q&A DOWNLOAD 610.45 KB
JC Q&As SFDR Amendments to answers to questions on the interpretation of Regulation (EU) 2019/2088 SFDR Joint Committee, Sustainable finance Q&A DOWNLOAD 532.41 KB
ESMA70-1861941480-56 Q&A on MiFIR data reporting Supervisory convergence, Trading Q&A DOWNLOAD 1.26 MB