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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
ESMA32-63-972 Implications of the COVID-19 outbreak on the half-yearly financial reports Issuer disclosure, COVID-19 Statement DOWNLOAD 111.97 KB
ESMA32-61-403 Letter to EFRAG on IASB Exposure Draft COVID-19 Related Rent Concessions Issuer disclosure, COVID-19 Letter DOWNLOAD 188.5 KB
ESMA32-61-402 Letter to IASB Exposure Draft COVID-19 Related Rent Concessions Issuer disclosure, COVID-19 Letter DOWNLOAD 122.4 KB
ESMA71-99-1308 ESMA publishes 2019 report on enforcement of corporate disclosure Issuer disclosure Press Release DOWNLOAD 91.68 KB
ESMA32-63-846 Enforcement and regulatory activities of European enforcers in 2019 Issuer disclosure Report DOWNLOAD 1.11 MB
ESMA32-63-951 Accounting implications of the COVID-19 outbreak on the calculation of expected credit losses in accordance with IFRS 9 Issuer disclosure, COVID-19 Statement DOWNLOAD 135.91 KB
ESMA71-99-1287 ESMA Supervision WP 2020 Benchmarks, Credit Rating Agencies, Press Releases, Securities Financing Transactions, Securitisation, Trade Repositories Press Release DOWNLOAD 130.42 KB
Related documents ESMA Supervision - Annual Report 2019 and Work Programme 2020
Summary
Translated versions
ESMA80-199-332 ESMA Supervision - Annual Report 2019 and Work Programme 2020 Benchmarks, Credit Rating Agencies, Securities Financing Transactions, Securitisation, Trade Repositories Annual Report DOWNLOAD 825.72 KB
Related documents ESMA Supervision WP 2020
Summary
Translated versions
ESMA/2014/677-REV Information on shareholder cooperation and acting in concert under the Takeover Bids Directive Issuer disclosure, Corporate Governance Statement DOWNLOAD 368.97 KB
ESMA71-99-1275 Press Release - ESMA Consultation on Securitisation Reporting Data Press Releases, Securitisation Press Release DOWNLOAD 98.8 KB
Related documents Guidelines on securitisation repository data completeness and consistency thresholds
Summary
Translated versions
ESMA 33-128-827 Guidelines on securitisation repository data completeness and consistency thresholds Securitisation Consultation Paper DOWNLOAD 694.01 KB
Related documents Press Release - ESMA Consultation on Securitisation Reporting Data
Summary
Translated versions
ESMA32-334-150 Report On the use of Alternative Performance Measures and on the compliance with ESMA’s APM Guidelines Issuer disclosure, Supervisory convergence Report DOWNLOAD 800.36 KB
ESMA32-67-610 EFRAG Conference 28 November 2019 - IFRS and Regulation - Keynote Speech Steven Maijoor Issuer disclosure Speech DOWNLOAD 165.97 KB
ESMA32-61-378 Comment letter to EFRAG on ED IAS 12 Amendments deferred tax aristing from single transaction Issuer disclosure Letter DOWNLOAD 35.9 KB
ESMA32-61-369 Comment letter to IASB on ED IAS 12 Amendments deferred tax aristing from single transaction Issuer disclosure Letter DOWNLOAD 37.41 KB
ESMA32-61-379 Comment letter to IASB on ED IAS 1 amendments Disclosure accounting policies Issuer disclosure Letter DOWNLOAD 154.66 KB
ESMA32-61-380 Comment letter to EFRAG on ED IAS 1 amendments Disclosure accounting policies Issuer disclosure Letter DOWNLOAD 166.11 KB
ESMA71-99-1236 EU enforcers must monitor closely new reporting standards Issuer disclosure, Audit, Press Releases Press Release DOWNLOAD 150.91 KB
ESMA32-63-791 European common enforcement priorities for 2019 annual financial reports Issuer disclosure, Audit Statement DOWNLOAD 482.56 KB
ESMA71-319-144 Speech by Steven Maijoor on Corporate Governance in Zagreb Issuer disclosure, Speeches Speech DOWNLOAD 108.62 KB