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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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647 documents
Date Reference Title Sections Type Main document Info
ESMA80-1467488426-27 Supervision Annual Report 2016 and Work Programme 2017 Credit Rating Agencies, Trade Repositories Report DOWNLOAD 2.58 MB
10-333 Technical Advice - The Equivalence between the Japanese Regulatory and Supervisory Framework and the EU Regulatory Regime for Credit Rating Agencies CESR Archive, Credit Rating Agencies Technical Advice DOWNLOAD 4.59 MB
2011/105 ESMA comment letter to EFRAG regarding its draft response on the IASB’s Supplementary Document on the Exposure Draft Financial Instruments: Amortised Cost and Impairment Issuer disclosure Letter DOWNLOAD 185.93 KB
2011/106 ESMA comment letter regarding the IASB’s Exposure Draft Offsetting Financial Assets and Financial Li-abilities Issuer disclosure Letter DOWNLOAD 184.93 KB
2011/107 ESMA comment letter to the EFRAG regarding its draft response on the IASB Issuer disclosure Letter DOWNLOAD 235.25 KB
2011/108 ESMA comment letter to the IASB regarding the Supplementary Document on the Exposure Draft Financial In-struments: Amortised Cost and Impairment Issuer disclosure Letter DOWNLOAD 234.97 KB
2011/114 Consultation paper - ESMA´s Technical Advice to the Commission on Fees for CRA Supervision Credit Rating Agencies Consultation Paper DOWNLOAD 95.52 KB
2011/136 ESMA comment letter to the IFRS Foundation Monitoring Board on its Consultative Report on the Review of the IFRS Foundation's Governance Issuer disclosure Letter DOWNLOAD 369.66 KB
2011/139 Final report - Guidelines on the application of the endorsement regime under Article 4 (3) of the Credit Rating Agencies Regulation No 1060/2009 Credit Rating Agencies, Guidelines and Technical standards Guidelines & Recommendations DOWNLOAD 653.98 KB
2011/141 Consultation paper - ESMA’s technical advice on possible delegated acts concerning the Prospectus Directive as amended by the Directive 2010/73/EU Prospectus, Issuer disclosure Consultation Paper DOWNLOAD 1.45 MB
2011/144 Final advice - ESMA´s Technical Advice to the Commission on Fees for CRAs Credit Rating Agencies Technical Advice DOWNLOAD 1.72 MB
2011/146 Press release - ESMA issues Guidelines on endorsement and clarifies the use for regula-tory purposes of credit ratings issued outside the European Union after 6 June 2011 Credit Rating Agencies, Press Releases Press Release DOWNLOAD 33.42 KB
2011/155 Call for evidence - assessment of compliance of credit rating agencies with Article 8.3 of the Credit Rating Agencies Regulation (1060/2009/EC) Credit Rating Agencies Consultation Paper DOWNLOAD 69.4 KB
2011/156 Call for evidence - ratings data periodic reporting requirements for CRAs according to Article 21 (3)(e) of the Draft Amended CRA Regulation Credit Rating Agencies Consultation Paper DOWNLOAD 88.95 KB
2011/170 Press release - ESMA and the Japanese FSA exchanged letters establishing the cooperation framework between the EU and Japan for credit rating agencies Credit Rating Agencies, Press Releases Press Release DOWNLOAD 133.72 KB
2011/188 Cooperation including delegation between ESMA, the competent authorities and the sectoral competent authorities under Regulation (EU) No 513/2011 on credit rating agencies Credit Rating Agencies Guidelines & Recommendations DOWNLOAD 190.32 KB
2011/19 ESMA comment letter EFRAG’s draft response to the IASB’s Request for Views on Effective Date and Transition Methods Issuer disclosure Letter DOWNLOAD 195.83 KB
2011/211 Public statement - Retrospective Adjustments to Financial Statements Following Rejection Notes Published by the IFRS Interpretations Committee Issuer disclosure, Audit Statement DOWNLOAD 29.57 KB
2011/212 Letter to the IFRS - Response to the consultation regarding IFRS as the global standard: Setting a strategy for the Foundation's second decade Issuer disclosure Letter DOWNLOAD 590.11 KB
2011/213 Letter to EFRAG - Regarding their draft comment letter to the IFRS Foundation Issuer disclosure Letter DOWNLOAD 24.29 KB