ESMA Library

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

754 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
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
ESMA74-1049116225-623 Public statement on the deprioritisation of supervisory actions on the EMIR clearing obligation for third-country pension scheme arrangements in light of the agreement on the EMIR review Post Trading Statement DOWNLOAD 103.08 KB
ESMA74-2134169708-7163 Public Statement on the transition for the application of the MiFID II/MiFIR review Trading Statement DOWNLOAD 193.22 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
ESMA35-335435667-5871 Statement on the deprioritisation of supervisory actions on the obligation to publish RTS 28 reports in light of the agreement on the MiFID II/MiFIR review Investor protection Statement DOWNLOAD 108.77 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
ESMA80 -187-881 BMR Brexit Statement updated Benchmarks, Brexit Statement DOWNLOAD 103.87 KB
ESMA34-1592494965-554 Public statement on Guidelines on funds' names Fund Management, Sustainable finance Statement DOWNLOAD 65.77 KB
ESMA32-64431002-518 Letter to IASB on Exposure Draft Annual Improvements – Volume 11 Corporate Finance, Issuer disclosure Letter DOWNLOAD 226.18 KB
ESMA81-1071567537-121 Working Group on Euro Risk-Free Rates Final Statement Benchmarks Statement DOWNLOAD 227.23 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
ESMA32-193237008-1793 Statement on European Common Enforcement priorities for 2023 annual reports Financial reporting, Issuer disclosure, Sustainable finance Statement DOWNLOAD 225.71 KB
ESMA62-258228368-849 ESMA Environmental Statement - 2022 About ESMA Statement DOWNLOAD 685.47 KB
Related documents
Summary
Translated versions FR
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
Translated versions
ESMA75-840896669-45 Effective application of the MiCA Regulation Digital Finance and Innovation Letter DOWNLOAD 166.93 KB
ESMA74-449133380-441 ESMA clarifies timeline for MiCA and encourages market participants and NCAs to start preparing for the transition Digital Finance and Innovation Statement DOWNLOAD 200.4 KB