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ESMA Library

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

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648 documents
Date Reference Title Sections Type Main document Info
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
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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
ESMA31-62-1193 List of prospectus thresholds Issuer disclosure, Prospectus Reference DOWNLOAD 354.24 KB
ESMA80-416-203 Guidelines on Disclosure Requirements for Initial Reviews and Preliminary Ratings Credit Rating Agencies, Guidelines and Technical standards Guidelines & Recommendations DOWNLOAD 189.97 KB
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Translated versions BG , DE , EL , ES , FR , GA , IT , NL , PL , PT , SV
ESMA80-416-203 Scope of the Guidelines on Disclosure Requirements for Initial Reviews and Preliminary Ratings Credit Rating Agencies, Guidelines and Technical standards Reference DOWNLOAD 25.5 KB
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Summary
Translated versions CS , SL , DA , ET , FI , HR , HU , LT , LV , MT , RO , SK
ESMA50-165-2478 Over 140,000 EEA issuers and instruments rated by CRAs - Press Release Credit Rating Agencies, Market data, Risk monitoring Press Release DOWNLOAD 152.69 KB
ESMA50-165-2477 Market Report on EU Credit Ratings market 2023 Credit Rating Agencies, Market data, Risk monitoring Report DOWNLOAD 1.23 MB
ESMA32-65-391 Terms of Reference - Issuers Standing Committee Issuer disclosure Reference DOWNLOAD 163.31 KB
ESMA43-475-63 ESMA fines S&P €1.11 million for failures related to the premature release of credit ratings to the public - Press Release Board of Supervisors, Credit Rating Agencies, Press Releases Press Release DOWNLOAD 228.56 KB
ESMA43-475-40 BoS Decision - S&P Global Ratings Europe Limited Board of Supervisors, Credit Rating Agencies Decision DOWNLOAD 525.03 KB
ESMA43-475-60 Public Notice - S&P Global Ratings Europe Limited Board of Supervisors, Credit Rating Agencies Decision DOWNLOAD 75.18 KB
ESMA32-61-506 Letter to EFRAG on the IASB’s Exposure Draft International Tax Reform – Pillar Two Model Rules Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 179.17 KB
Related documents Letter to IASB on Exposure Draft International Tax Reform – Pillar Two Model Rules
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ESMA32-61-505 Letter to IASB on Exposure Draft International Tax Reform – Pillar Two Model Rules Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 176.62 KB
Related documents Letter to EFRAG on the IASB’s Exposure Draft International Tax Reform – Pillar Two Model Rules
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ESMA80-416-1564 Report on CRA Market Share Calculation 2022 Credit Rating Agencies Report DOWNLOAD 471.76 KB
ESMA31-67-535 Practical Guide on notifications of major holdings under the Transparency Directive About ESMA, Issuer disclosure, Transparency Reference DOWNLOAD 1022.57 KB
ESMA32-51-981 Verena Ross' speech at 2022 EFRAG Conference Where Is Corporate Reporting Heading?, 7 December 2022 Issuer disclosure, Speeches Speech DOWNLOAD 158.92 KB
ESMA80-196-6345 Guidelines on the Scope of the CRA Regulation Credit Rating Agencies, Guidelines and Technical standards Guidelines & Recommendations DOWNLOAD 198.49 KB
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Summary
Translated versions BG , CS , DA , DE , EL , ES , ET , FI , FR , GA , HR , HU , IT , LT , LV , MT , NL , PL , PT , RO , SK , SL , SV
ESMA32-63-1320 ESMA statement on European Common Enforcement priorities for 2022 annual reports Issuer disclosure, Financial reporting Statement DOWNLOAD 608.88 KB
ESMA80-196-6345 Final Report on the Revision to Guidelines and Recommendations on the Scope of the CRA Regulation Credit Rating Agencies, Guidelines and Technical standards Final Report DOWNLOAD 411.44 KB