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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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444 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
ESMA33-128-563 Questions and answers on the Securitisation Regulation Securitisation Q&A DOWNLOAD 1.7 MB
ESMA31-62-1193 List of prospectus thresholds Issuer disclosure, Prospectus Reference DOWNLOAD 354.24 KB
JC 2023 13 Final report on ESG disclosure for STS securitisations Joint Committee, Securitisation Final Report DOWNLOAD 552.47 KB
ESMA32-65-391 Terms of Reference - Issuers Standing Committee Issuer disclosure Reference DOWNLOAD 163.31 KB
ESMA71-99-2106 Joint ESAs-ECB Statement on disclosure on climate change for structured finance products Securitisation Statement DOWNLOAD 136.34 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
Summary
Translated versions
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
ESMA32-63-1320 ESMA statement on European Common Enforcement priorities for 2022 annual reports Issuer disclosure, Financial reporting Statement DOWNLOAD 608.88 KB
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
ESMA82-402-859 Response form for the Joint Consultation Paper concerning sustainable disclosures for STS securitisations Securitisation Reference DOWNLOAD 504.18 KB
JC 2022 22 Joint Consultation on sustainability disclosures for STS securitisation Securitisation Consultation Paper DOWNLOAD 659.3 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
ESMA32-61-493 IASB’s Exposure Draft Supplier Finance Arrangements Issuer disclosure Letter DOWNLOAD 163.06 KB