|
|
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 |
|
|
|
Market makers - XLS |
Market makers and authorised primary dealers who are using the exemption under the SSR - XLS |
Short Selling |
Reference |
DOWNLOAD 40.72 KB |
|
|
|
Market makers - pdf |
Market makers and authorised primary dealers who are using the exemption under the SSR - PDF |
Short Selling |
Reference |
DOWNLOAD 453.92 KB |
|
|
|
Net short thresholds |
Net short position notification thresholds for sovereign issuers |
Short Selling |
Reference |
DOWNLOAD 27.35 KB |
|
|
|
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 |
|
|
|
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 |
|
|
|
|
|
ESMA32-1399193447-617 |
Application form Call for candidates ISC CWG for Corporate Reporting |
Corporate Finance, Financial reporting, Issuer disclosure |
Reference |
DOWNLOAD 44.38 KB |
|
|
|
|
|
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 |
|
|
|
ESMA50-524821-3002 |
Working Paper on Market impacts of the 2020 short selling bans |
Risk monitoring, Short Selling |
Report |
DOWNLOAD 742.21 KB |
|
|
|
ESMA-SSM Cooperative Arrangement CCP |
Cooperative Arrangement on CCP supervisory cooperation - ESMA-SSM |
CCP, International cooperation |
Reference |
DOWNLOAD 227.89 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 |
|
|
|
|
ESMA32-1399193447-528 |
Call for Expression of Interest ISC CWG for Corporate Reporting |
Financial reporting |
Reference |
DOWNLOAD 160.09 KB |
|
|
|
|
|
ESMA32-1399193447-527 |
Application form - Call for expression of interest ISC CWG for Corporate Reporting |
Financial reporting |
Reference |
DOWNLOAD 44.92 KB |
|
|
|
ESMA50-164-770 |
Links to national websites where net short positions in shares are disclosed |
Short Selling |
Reference |
DOWNLOAD 123.78 KB |
|
|
|
ESMA91-398-6343 |
Memorandum of Understanding between ESMA and Otoritas Jasa Keuangan (‘OJK’, the Indonesia Financial Services Authority) related to CCPs Established in Indonesia |
CCP, International cooperation |
Reference |
DOWNLOAD 263.98 KB |
|
|
|
ESMA32-1283113657-1041 |
Report - Disclosures of Climate Related Matters in the Financial Statements |
Financial reporting, Sustainable finance |
Report |
DOWNLOAD 1.35 MB |
|
|
|
ESMA32-992851010-1098 |
Summary of findings Results of a fact-finding exercise on corporate reporting practices under the Taxonomy Regulation |
Financial reporting, Sustainable finance |
Reference |
DOWNLOAD 315.94 KB |
|
|
|
ESMA71-702228251-2719 |
2023 European Common enforcement priorities (ECEP) statement - visuals |
Financial reporting, Issuer disclosure, Sustainable finance |
Reference |
DOWNLOAD 864.56 KB |
|
