ESMA Library

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

752 documents
Date Sort ascending Reference Title Sections Type Main document Info
ESMA32-992851010-1454 Response to EFRAG’s consultation on its Exposure Draft on the ESRS for Listed SMEs Issuer disclosure, Sustainable finance Letter DOWNLOAD 150.21 KB
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
Market makers - XLS Market makers and authorised primary dealers who are using the exemption under the SSR - XLS Short Selling Reference DOWNLOAD 40.72 KB
Market makers - pdf Market makers and authorised primary dealers who are using the exemption under the SSR - PDF Short Selling Reference DOWNLOAD 453.92 KB
Net short thresholds Net short position notification thresholds for sovereign issuers Short Selling Reference DOWNLOAD 27.35 KB
ESMA84-2037069784-2122 Consultation Paper on the Proposed Revisions to Commission Delegated Regulation (EU) 447/2012 and Annex I of CRA Regulation Credit Rating Agencies Consultation Paper DOWNLOAD 828.51 KB
ESMA43-1868696574-751 ESMA fines Scope EUR 2,197,500 for breaches of conflict of interest obligations - Press Release Board of Supervisors, Credit Rating Agencies, Press Releases Press Release DOWNLOAD 204.81 KB
ESMA43-1868696574-770 Decision to impose fines in respect of infringements committed by Scope Ratings GmbH Board of Supervisors, Credit Rating Agencies Decision DOWNLOAD 591.09 KB
ESMA43-1868696574-745 Public Notice on the decision to impose fines in respect of infringements committed by Scope Ratings GmbH Board of Supervisors, Credit Rating Agencies Decision DOWNLOAD 135.04 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
ESMA32-1399193447-616 Call for expression of interest: Consultative Working Group for Corporate Reporting of the Issuers Standing Committee Corporate Finance, Financial reporting, Issuer disclosure Reference DOWNLOAD 165.72 KB
Related documents Application form Call for candidates ISC CWG for Corporate Reporting
Summary

To complement the Consultative Working Group for Corporate Reporting of the Issuers Standing Committee with stakeholders from specific categories.

Translated versions
ESMA32-1399193447-617 Application form Call for candidates ISC CWG for Corporate Reporting Corporate Finance, Financial reporting, Issuer disclosure Reference DOWNLOAD 44.38 KB
Related documents Call for expression of interest: Consultative Working Group for Corporate Reporting of the Issuers Standing Committee
Summary
Translated versions
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
ESMA50-524821-3002 Working Paper on Market impacts of the 2020 short selling bans Risk monitoring, Short Selling Report DOWNLOAD 742.21 KB
ESMA84-2037069784-2106 Report on CRA Market Share Calculation 2023 Credit Rating Agencies Report DOWNLOAD 314.13 KB
ESMA32-64431002-518 Letter to IASB on Exposure Draft Annual Improvements – Volume 11 Corporate Finance, Issuer disclosure Letter DOWNLOAD 226.18 KB
ESMA80-189-33520 Final report on EU CLO credit ratings – risk of conflicts of interests relating to methodology changes Credit Rating Agencies Final Report DOWNLOAD 606.64 KB
ESMA71-545613100-2402 Making finance work for a sustainable future - Press Release Benchmarks, CCP, Credit Rating Agencies, Fund Management, Investor protection, Issuer disclosure, Press Releases, Sustainable finance Press Release DOWNLOAD 297.43 KB
ESMA71-702228251-2720 ESMA contributions to sustainable finance - visuals Benchmarks, CCP, Credit Rating Agencies, Fund Management, Investor protection, Issuer disclosure, Sustainable finance Reference DOWNLOAD 829.77 KB