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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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608 documents
Date Reference Title Sections Type Main document Info
ESMA50-43599798-9644 Verena Ross' speech at the Conference on Macroprudential Policy for Investment Funds, 20 May 2024 Risk monitoring, Speeches Speech DOWNLOAD 219.61 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
ESMA32-193237008-8269 2023 Corporate Reporting Enforcement and Regulatory Activities Report Corporate Finance, Electronic reporting, Prospectus Report DOWNLOAD 2.5 MB
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
ESMA24-450544452-2071 Verena Ross' speech at Finanzplatztag, 7 March 2024 Speeches Speech DOWNLOAD 90.57 KB
ESMA91-1505572268-3648 Klaus Löber's speech at the Eurex Derivatives Forum, 29 February 2024 CCP, Speeches Speech DOWNLOAD 179.16 KB
ESMA24-671865080-1097 Verena Ross' speech at EU-Asia Financial Services Dialogue, 29 February 2024 Digital Finance and Innovation, Speeches, Sustainable finance Speech DOWNLOAD 220.95 KB
Related documents
Summary

Sustainable and digital finance: taking stock of challenges and initiatives in the EU.
Translated versions
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
ESMA32-64431002-518 Letter to IASB on Exposure Draft Annual Improvements – Volume 11 Corporate Finance, Issuer disclosure Letter DOWNLOAD 226.18 KB
ESEF Conformance Suite 2023 ESEF Conformance Suite 2023 Electronic reporting Reference DOWNLOAD 2.05 MB
Related documents
Summary

Main document:

2023 ESEF conformance suite test files

Related documents:

ESEF conformance suite 2023 documentation

ESEF conformance suite 2023 summary of tests

 

Copyright notice © IFRS Foundation

Copyright and database right in the IFRS Taxonomy Materials is being held by the IFRS Foundation. The IFRS Taxonomy Materials are produced using XBRL language with the permission of XBRL International.

The IFRS Foundation shall not assert its rights in the IFRS Taxonomy Materials within the EEA towards the preparation and use of tagged IFRS financial statements in the context of application of IFRS Standards.

The IFRS Foundation reserves all other rights, including but not limited to those outside the EEA.

Commercial use including reproduction is strictly prohibited. For further information please contact the IFRS Foundation at www.ifrs.org
Translated versions
ESMA32-60-887 ESEF Taxonomy 2022 Electronic reporting Reference
Related documents
Summary

ESEF taxonomy 2022 - entry points 

Main document:

ESEF taxonomy 2022 v1.1 

Related documents:

ESEF XBRL Taxonomy Documentation 2022

ESEF Taxonomy 2022 Architecture

ESEF Validation Rules 2022 v 1.1

 

Copyright notice © IFRS Foundation

Copyright and database right in the IFRS Taxonomy Materials is being held by the IFRS Foundation. The IFRS Taxonomy Materials are produced using XBRL language with the permission of XBRL International.

The IFRS Foundation shall not assert its rights in the IFRS Taxonomy Materials within the EEA towards the preparation and use of tagged IFRS financial statements in the context of application of IFRS Standards.

The IFRS Foundation reserves all other rights, including but not limited to those outside the EEA.

Commercial use including reproduction is strictly prohibited. For further information please contact the IFRS Foundation at www.ifrs.org
Translated versions
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
ESMA32-389550249-174 Letter to IAASB on the Proposed International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements Financial reporting, Issuer disclosure Letter DOWNLOAD 224.52 KB
ESMA32-1283113657-1139 Verena Ross' Keynote speech at EFRAG Conference 2023, 28 November 2023 Financial reporting, Speeches, Sustainable finance Speech DOWNLOAD 190.06 KB
Related documents
Summary

State of play in financial reporting
Translated versions
ESMA34-44599010-313 Verena Ross' speech at EFAMA Investment Management Forum, 24 November 2023 Fund Management, Risk monitoring, Speeches, Supervisory convergence, Sustainable finance Speech DOWNLOAD 181.58 KB
ESMA75-840896669-368 Verena Ross' speech at Malta FSA Forum on MiCA, 16 November 2023 Digital Finance and Innovation, Speeches Speech DOWNLOAD 186.54 KB
Related documents
Summary

Innovation with protection: the next steps on the MiCA journey
Translated versions