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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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369 documents
Date Reference Title Sections Type Main document Info
2013/741 ESMA Data on Prospectuses Approved and Passported—January 2012 to December 2012 Prospectus, Issuer disclosure Final Report DOWNLOAD 457.11 KB
2013/8 Call for expression of interest: Consultative Working Group for ESMA’s Corporate Reporting Standing Committee Issuer disclosure Reference DOWNLOAD 84.57 KB
2013/815 Amendment to IAS 19 Employee benefits: Regional market issue Issuer disclosure Letter DOWNLOAD 137.01 KB
2013/84 Feedback statement on the consultation regarding the role of the proxy advisory industry Issuer disclosure, Corporate Governance Statement DOWNLOAD 559.31 KB
2013/854 Letter to IFRS Interpretation Committee re IAS 8 Issuer disclosure Letter DOWNLOAD 132.18 KB
2013/860 Letter to the IASB regarding the IASB's Exposure Draft Defined Benefit Plans, Employee contributions Issuer disclosure Letter DOWNLOAD 41.27 KB
2013/861 Letter to EFRAG regarding the IASB's Exposure Draft Defined Benefit Plans, Employee contributions Issuer disclosure Letter DOWNLOAD 45.7 KB
2013/868 Letter to IASB regarding IASB's Exposure Draft Financial Instruments: Expected Credit Losses Issuer disclosure Letter DOWNLOAD 256.84 KB
2013/869 Letter to EFRAG regarding the IASB's Exposure Draft Financial Instruments: Expected Credit Losses to EFRAG Issuer disclosure Letter DOWNLOAD 254.02 KB
2013/948 The IASB’s Exposure Draft Regulatory Deferral Accounts Issuer disclosure Letter DOWNLOAD 209.92 KB
2013/949 The IASB’s Exposure Draft Regulatory Deferral Accounts (EFRAG) Issuer disclosure Letter DOWNLOAD 209.89 KB
2014-1293 ESMA Guidelines on enforcement of financial information Issuer disclosure, Financial reporting Guidelines & Recommendations DOWNLOAD 405.13 KB
2014/1157 Letter to EFRAG on the ED - Investment Entities Applying the Consolidation Exception Issuer disclosure Letter DOWNLOAD 72.01 KB
2014/1158 Letter to the IASB on the ED - Investment Entities Applying the Consolidation Exception Issuer disclosure Letter DOWNLOAD 72.45 KB
2014/1186 Consultation paper on draft RTS on prospectus related issues under the Omnibus II Directive Prospectus, Issuer disclosure Consultation Paper DOWNLOAD 670.42 KB
2014/1187 Draft Regulatory Technical Standards on major shareholdings and an indicative list of financial instruments subject to notification requirements under the revised Transparency Directive Issuer disclosure, Transparency Technical Standards DOWNLOAD 810.07 KB
Related documents ESMA consults on major shareholders disclosures Draft Regulatory Technical Standards on major shareholdings and indicative list of financial instruments subject to notification requirements under the revised Transparency Directive
Summary
Translated versions
2014/1210 Letter to IFRS IC on Core Inventories Issuer disclosure Letter DOWNLOAD 32.3 KB
2014/1211 Letter to IFRS IC on Accounting for exchange of equity instruments Issuer disclosure Letter DOWNLOAD 29.86 KB
2014/1254 Letter to the IASB on the Discussion Paper Accounting for dynamic risk management Issuer disclosure Letter DOWNLOAD 107.36 KB
2014/1276 ESMA Data on Prospectuses Approved and Passported – January 2013 to December 2013 Prospectus, Issuer disclosure Final Report DOWNLOAD 285.12 KB