Search filters
Section
Type
Reset filters

ESMA Library

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

Clear Filters
229 documents
Date Reference Title Sections Type Main document Info
ESMA32-63-340 Public Statement on European common enforcement priorities for 2017 IFRS financial statements Issuer disclosure, Financial reporting Statement DOWNLOAD 287.62 KB
ESMA32-63-503 European common enforcement priorities for 2018 annual financial reports Issuer disclosure, Financial reporting Statement DOWNLOAD 489.61 KB
ESMA32-63-743 Considerations on recognition of deferred tax assets arising from the carry-forward of unused tax losses Financial reporting Statement DOWNLOAD 169.19 KB
ESMA32-63-791 European common enforcement priorities for 2019 annual financial reports Issuer disclosure, Audit Statement DOWNLOAD 482.56 KB
ESMA32-63-951 Accounting implications of the COVID-19 outbreak on the calculation of expected credit losses in accordance with IFRS 9 Issuer disclosure, COVID-19 Statement DOWNLOAD 135.91 KB
ESMA32-63-972 Implications of the COVID-19 outbreak on the half-yearly financial reports Issuer disclosure, COVID-19 Statement DOWNLOAD 111.97 KB
ESMA33-128-577 Statement on Securitisation implementation Securitisation Statement DOWNLOAD 343.62 KB
ESMA33-5-735 ESMA statement on the endorsement of UK credit ratings in case of a no-deal Brexit Brexit, Credit Rating Agencies Statement DOWNLOAD 122.54 KB
ESMA33-9-174 Opening Statement for ECON Scrutiny Hearing on CRA Regulation Credit Rating Agencies Statement DOWNLOAD 154.31 KB
ESMA34-1592494965-554 Public statement on Guidelines on funds' names Fund Management, Sustainable finance Statement DOWNLOAD 65.77 KB
ESMA34-39-109 Public statement on external support within the meaning of Article 35 of the MMF Regulation COVID-19, Fund Management Statement DOWNLOAD 118.34 KB
ESMA34-39-969 Public Statement of Consultation Practices Board of Supervisors, About ESMA Statement DOWNLOAD 191.73 KB
ESMA34-43-880 ESMA presents the results of the 2020 Common Supervisory Action (CSA) on UCITS liquidity risk management Fund Management Statement DOWNLOAD 153.02 KB
ESMA34-45-1633 Public statement on actions to manage the impact of the Russian invasion of Ukraine on investment fund portfolios Fund Management Statement DOWNLOAD 125.27 KB
ESMA34-45-896 Actions to mitigate the impact of COVID-19 on the deadlines for the publication of periodic reports by fund managers COVID-19, Fund Management Statement DOWNLOAD 113.03 KB
ESMA34-49-184 ESMA’s guidelines on stress test scenarios under the MMFR continue to be applicable until their 2020 update Fund Management Statement DOWNLOAD 126.94 KB
ESMA35-335435667-4342 Public Statement on securities lending Investor protection Statement DOWNLOAD 167.96 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
ESMA35-36-1743 Statement Product Intervention Investor protection Statement DOWNLOAD 104.99 KB
ESMA35-36-1919 Clarification of issues related to the publication of reports by execution venues and firms as required under RTS 27 and 28 COVID-19, Investor protection Statement DOWNLOAD 89.84 KB