ESMA Library

The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.

154 documents
Date Sort ascending Reference Title Sections Type Main document Info
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
ESMA32-193237008-8269 2023 Corporate Reporting Enforcement and Regulatory Activities Report Corporate Finance, Electronic reporting, Prospectus Report DOWNLOAD 2.5 MB
ESMA50-524821-3002 Working Paper on Market impacts of the 2020 short selling bans Risk monitoring, Short Selling Report DOWNLOAD 742.21 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
ESMA50-164-770 Links to national websites where net short positions in shares are disclosed Short Selling Reference DOWNLOAD 123.78 KB
ESMA32-63-1385 2022 Corporate Reporting Enforcement and Regulatory Activities Report Corporate Finance, Electronic reporting, Prospectus Annual Report DOWNLOAD 1.43 MB
ESMA32-60-890 ESEF Taxonomy Validation Rules 2022 Electronic reporting Reference
ESMA32-60-891 ESEF Taxonomy 2022 Architecture Electronic reporting Reference DOWNLOAD 54.88 KB
ESMA32-60-792 ESEF XBRL Taxonomy Documentation 2022 Electronic reporting Reference DOWNLOAD 294.45 KB
ESMA32-60-894 ESEF conformance suite 2022 summary of tests Electronic reporting Reference DOWNLOAD 50.31 KB
ESMA32-60-893 ESEF conformance suite 2022 documentation Electronic reporting Reference DOWNLOAD 691.69 KB
ESMA32-60-892 ESEF Conformance Suite 2022 Electronic reporting Reference DOWNLOAD 2.05 MB
Related documents
Summary

Main document:

2022 ESEF conformance suite test files

Related documents:

ESEF conformance suite 2022 documentation

ESEF conformance suite 2022 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
ESMA50-164-772 Links to the national websites explaining the procedures for notifications of net short positions Short Selling Reference DOWNLOAD 200.78 KB
ESMA32-60-254 ESEF Reporting Manual Electronic reporting Reference DOWNLOAD 1.05 MB
ESMA32-60-850 Final Report draft RTS amending RTS on ESEF 2022 Electronic reporting Final Report DOWNLOAD 7.56 MB
SSR sanctions Administrative measures and sanctions applicable in Member States to infringements of the Short Selling Regulation (SSR) Short Selling Reference DOWNLOAD 372.65 KB
ESMA70-448-10 Final Report - Short Selling Regulation Review Short Selling Final Report DOWNLOAD 749.55 KB