ESMA Library

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

648 documents
Date Sort ascending Reference Title Sections Type Main document Info
ESMA32-51-907 Letter on the IFRS Interpretations Committee’s tentative agenda decision on Transfer of Insurance Coverage under a Group of Annuity Contracts (IFRS 17) Issuer disclosure, Financial reporting Letter DOWNLOAD 110.67 KB
ESMA32-339-208 Public statement on Transparency on implementation of IFRS 17 Insurance Contracts Issuer disclosure Statement DOWNLOAD 168.3 KB
ESMA32-63-1277 Public statement on Implications of Russia’s invasion of Ukraine on half-yearly financial reports Issuer disclosure Statement DOWNLOAD 184.38 KB
ESMA80-187-945 Verena Ross' speech at ECMI/CEPS Webinar, 20 April 2022 Credit Rating Agencies, Trade Repositories, Transparency Speech DOWNLOAD 178.1 KB
ESMA32-51-370 Q&A on ESMA Guidelines on Alternative Performance Measures Issuer disclosure, About ESMA Q&A DOWNLOAD 368.62 KB
ESMA42-111-6889 Follow-up to GLEFI Peer Review Report Issuer disclosure, Financial reporting Reference DOWNLOAD 429.7 KB
ESMA71-319-210 ESMA_Speech_Verena_Ross_EACT_Summit Prospectus, Credit Rating Agencies, Speeches, Sustainable finance Speech DOWNLOAD 152.66 KB
ESMA32-61-493 IASB’s Exposure Draft Supplier Finance Arrangements Issuer disclosure Letter DOWNLOAD 163.06 KB
ESMA32-61-492 EFRAG’s due process on the IASB’s Exposure Draft Non-current Liabilities with Covenants Issuer disclosure Letter DOWNLOAD 264.2 KB
ESMA32-61-491 CL to IASB on ED IASB’s Exposure Draft Non-current Liabilities with Covenants Issuer disclosure Letter DOWNLOAD 263.26 KB
ESMA71-99-1864 ESMA Statement on Ukraine Benchmarks, Board of Supervisors, CCP, Issuer disclosure, Credit Rating Agencies, Fund Management, Market Abuse, Market Integrity, Trading, Post Trading, Press Releases, Trade Repositories, Trading Statement DOWNLOAD 93.35 KB
ESMA 80-195-1352 Text mining ESG disclosures in rating agency press releases Credit Rating Agencies, Digital Finance and Innovation, Sustainable finance Reference DOWNLOAD 403.58 KB
ESMA80-416-20 Final report on the Guidelines on Disclosure Requirements for Initial Reviews and Preliminary Ratings Credit Rating Agencies Final Report DOWNLOAD 282.39 KB
ESMA 80-416-252 Response Form - CP Revision to Guidelines and Recommendations on the Scope of the CRA Regulation Credit Rating Agencies Reference DOWNLOAD 622.67 KB
ESMA 80-416-228 Consultation Paper on Revision to Guidelines and Recommendations on Scope of the CRA Regulation Credit Rating Agencies Consultation Paper DOWNLOAD 481.87 KB
ESMA32-339-197 Letter to IASB’s Request for Information on the Post Implementation Review of IFRS 9 – Classification and Measurement Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 211.67 KB
ESMA32-67-184 Compliance table - guidelines on APMs ESMA 2015-1415 Issuer disclosure, Guidelines and Technical standards Compliance table DOWNLOAD 127.7 KB
ESMA32-61-484 ESMA letter to EFRAG regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach Issuer disclosure, Financial reporting Letter DOWNLOAD 256.38 KB
ESMA32-61-473 ESMA letter to IASB regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach Issuer disclosure, Financial reporting Letter DOWNLOAD 255.94 KB
ESMA80-416-197 Report on CRA Market Share Calculation 2021 Credit Rating Agencies Report DOWNLOAD 494.35 KB