ESMA Library

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

552 documents
Date Sort descending Reference Title Sections Type Main document Info
10-1158 CESR comment letter regarding the IAASB consultation on the Exposure Draft on ISAE 3420, Assurance Reports on the Process to Compile Pro Forma Financial Information Included in a Prospectus CESR Archive, Audit Letter DOWNLOAD 156.61 KB
10-1353 CESR Comment letter to the IAASB regarding the Consultation on the proposed revisions to International Standard on Auditing (ISA) 315, Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment, and CESR Archive, Audit Letter DOWNLOAD 140.38 KB
10-1541 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis Joint Committee, Audit Letter DOWNLOAD 144.8 KB
10-1541 Annex 1 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis - CESR annex Joint Committee, Audit Letter DOWNLOAD 159.33 KB
10-1541 Annex 2 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis - CEBS annex Joint Committee, Audit Letter DOWNLOAD 120.57 KB
10-1541 Annex 3 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis - CEIOPS annex Joint Committee, Audit Letter DOWNLOAD 87.69 KB
2011/94 ESMA response to the European Commission consultation on CSDs and securities settlement Post Trading Letter DOWNLOAD 54.2 KB
2011/116 Annex 2 Progress report on equivalence of Indian Accounting Standards with IFRS Audit Report DOWNLOAD 399.46 KB
2011/211 Public statement - Retrospective Adjustments to Financial Statements Following Rejection Notes Published by the IFRS Interpretations Committee Issuer disclosure, Audit Statement DOWNLOAD 29.57 KB
2011/353 Comment letter to the IAASB - IAASB Consultation Paper Audit Letter DOWNLOAD 243.33 KB
2012/95 Draft Technical Standards for the Regulation on OTC Derivatives, CCPs and Trade Repositories Post Trading Consultation Paper DOWNLOAD 776.04 KB
2012/379 Draft Technical Standards for the Regulation on OTC Derivatives, CCPs and Trade Repositories Post Trading Consultation Paper DOWNLOAD 2.12 MB
Related documents Draft Technical Standards for the Regulation on OTC Derivatives, CCPs and Trade Repositories ESMA proposes rules on derivatives, central counterparties and trade repositories
Summary
Translated versions
2012/600 Draft technical standards under the Regulation (EU) No 648/2012 of the European Parliament and of the Council of 4 July 2012 on OTC Derivatives, CCPs and Trade Repositories Post Trading Technical Standards DOWNLOAD 1.88 MB
2012/600 Annex VIII Impact assessment - Annex VIII of the Final report on draft Regulatory and Implementing Technical Standards on Regulation (EU) 648/2012 on OTC derivatives, central counterparties and trade repositories Post Trading Final Report DOWNLOAD 2.32 MB
2012/852 Guidelines for establishing consistent, efficient and effective assessments of interoperability arrangements Post Trading Consultation Paper DOWNLOAD 445.22 KB
2012/849 Letter to IAASB on Improving the Auditor's Report Audit Letter DOWNLOAD 263.73 KB
2012/874 Report to the European Parliament, the Council and the Commission on the budgetary implications of Regulation (EU) No 648/2012 on OTC derivatives, central counterparties and trade repositories (EMIR) Post Trading Final Report DOWNLOAD 526.73 KB
2013/219 ESMA’s Technical Advice to the Commission on Fees for Trade Repositories Post Trading Consultation Paper DOWNLOAD 586.97 KB
308184 European Commission extends deadline for ESMA advice on equivalence of non-EU rules with EMIR Post Trading Letter DOWNLOAD 137.93 KB
2013/312 Regulatory technical standards on colleges for central counterparties supplementing Regulation (EU) No 648/2012 of the European Parliament and of the Council of 4 July 2012 Post Trading Opinion DOWNLOAD 151.67 KB