ESMA LIBRARY
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
191
REFINE YOUR SEARCH
Sections
- (-) Remove Corporate Disclosure filter Corporate Disclosure
- (-) Remove Market Abuse filter Market Abuse
- (-) Remove Securities Financing Transactions filter Securities Financing Transactions
- (-) Remove Brexit filter Brexit
- (-) Remove Trade Repositories filter Trade Repositories
- CESR Archive (92) Apply CESR Archive filter
- Warnings and publications for investors (92) Apply Warnings and publications for investors filter
- IAS Regulation (77) Apply IAS Regulation filter
- Post Trading (51) Apply Post Trading filter
- MiFID - Investor Protection (43) Apply MiFID - Investor Protection filter
- MiFID - Secondary Markets (34) Apply MiFID - Secondary Markets filter
- IFRS Supervisory Convergence (33) Apply IFRS Supervisory Convergence filter
- Joint Committee (32) Apply Joint Committee filter
- Fund Management (30) Apply Fund Management filter
- Audit (15) Apply Audit filter
- Sustainable finance (14) Apply Sustainable finance filter
- Corporate Information (11) Apply Corporate Information filter
- Securities and Markets Stakeholder Group (11) Apply Securities and Markets Stakeholder Group filter
- Prospectus (10) Apply Prospectus filter
- Supervisory convergence (10) Apply Supervisory convergence filter
- Transparency (10) Apply Transparency filter
- Credit Rating Agencies (9) Apply Credit Rating Agencies filter
- Corporate Finance (7) Apply Corporate Finance filter
- Innovation and Products (6) Apply Innovation and Products filter
- Benchmarks (5) Apply Benchmarks filter
- Securitisation (5) Apply Securitisation filter
- Market Integrity (3) Apply Market Integrity filter
- Short Selling (3) Apply Short Selling filter
- Board of Supervisors (2) Apply Board of Supervisors filter
- CCP Directorate (2) Apply CCP Directorate filter
- Corporate Governance (2) Apply Corporate Governance filter
- COVID-19 (2) Apply COVID-19 filter
- European Single Electronic Format (2) Apply European Single Electronic Format filter
- Guidelines and Technical standards (2) Apply Guidelines and Technical standards filter
- Risk Analysis & Economics - Markets Infrastructure Investors (2) Apply Risk Analysis & Economics - Markets Infrastructure Investors filter
- Vacancies (2) Apply Vacancies filter
- Crowdfunding (1) Apply Crowdfunding filter
- International cooperation (1) Apply International cooperation filter
- Management Board (1) Apply Management Board filter
Type of document
- (-) Remove Letter filter Letter
- (-) Remove Q&A filter Q&A
- (-) Remove Technical Standards filter Technical Standards
- Reference (89) Apply Reference filter
- Statement (67) Apply Statement filter
- Press Release (62) Apply Press Release filter
- Final Report (47) Apply Final Report filter
- Consultation Paper (33) Apply Consultation Paper filter
- Report (25) Apply Report filter
- Speech (17) Apply Speech filter
- Opinion (15) Apply Opinion filter
- Guidelines & Recommendations (12) Apply Guidelines & Recommendations filter
- Compliance table (6) Apply Compliance table filter
- Decision (6) Apply Decision filter
- CESR Document (4) Apply CESR Document filter
- Technical Advice (4) Apply Technical Advice filter
- Annual Report (3) Apply Annual Report filter
Your filters
Brexit X Trade Repositories X Careers X Market Abuse X Corporate Disclosure X Securities Financing Transactions X Technical Standards X Vacancy X Investor Warning X Q&A X Letter X
Reset all filters| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 12/12/2012 | JC 2012/115 | Joint ESA letter to the IASB regarding its request for information on its comprehensive review of IFRS for SMEs | Corporate Disclosure | Letter | PDF 44.65 KB |
||||
| 14/05/2019 | FISMA.C.3/IK/TL/Ares(2019)2120576 | EC Art 38 MAR mandate | Market Abuse, Market Integrity | Letter | PDF 187.62 KB |
||||
| 28/01/2022 | ESMA74-362-893 | QAs on SFTR data reporting | Post Trading, Securities Financing Transactions, Trade Repositories | Q&A | PDF 398.17 KB |
||||
| 03/11/2020 | ESMA71-99-1423 | QA Fast Track Peer Review- Wirecard | Corporate Disclosure, Guidelines and Technical standards, Supervisory convergence | Q&A | PDF 248.14 KB |
||||
| 28/02/2022 | ESMA70-1861941480-52 | Q&A on EMIR implementation | Post Trading, Trade Repositories | Q&A | PDF 1.46 MB |
||||
| 05/09/2018 | ESMA70-151-1719 | Letter to VP Dombrovskis on opinion on SFTR | Securities Financing Transactions | Letter | PDF 213.13 KB |
||||
| 05/09/2018 | ESMA70-151-1651 Annex 1 | Letter from European Commission on SFTR draft RTS | Securities Financing Transactions | Letter | PDF 159.5 KB |
||||
| 23/06/2022 | ESMA70-145-111 | Q&A on the Market Abuse Regulation | Market Abuse, Market Integrity | Q&A | PDF 470.16 KB |
The purpose of this document is to promote common supervisory approaches and practices in the application of MAR and its implementing measures. It does this by providing responses to questions posed by the general public and competent authorities in relation to the practical application of the MAR framework The content of this document is aimed at competent authorities to ensure that in their supervisory activities and their actions are converging along the lines of the responses adopted by ESMA and at helping issuers, investors and other market participants by providing clarity on the content of the market abuse rules, rather than creating an extra layer of requirements. |
|||
| 30/03/2021 | ESMA32-67-771 | Letter to the IASB on RFI IFRS10-11-12 | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 137.16 KB |
||||
| 13/09/2017 | ESMA32-67-423 | Letter to the IASB on post-implementation review- IFRS 13 fair value measurement | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 91.23 KB |
||||
| 22/11/2018 | ESMA32-63-566 | Letter to IFRS IC on IAS 19 | Corporate Disclosure, IAS Regulation | Letter | PDF 130.07 KB |
||||
| 26/07/2017 | ESMA32-62-91 | Comment letter to the IAASB on ISA 540 Auditing accounting estimates | Audit, Corporate Disclosure | Letter | PDF 361.8 KB |
||||
| 14/03/2022 | ESMA32-61-493 | IASB’s Exposure Draft Supplier Finance Arrangements | Corporate Disclosure | Letter | PDF 163.06 KB |
||||
| 14/03/2022 | ESMA32-61-492 | EFRAG’s due process on the IASB’s Exposure Draft Non-current Liabilities with Covenants | Corporate Disclosure | Letter | PDF 264.2 KB |
||||
| 14/03/2022 | ESMA32-61-491 CL to IASB on ED | IASB’s Exposure Draft Non-current Liabilities with Covenants | Corporate Disclosure | Letter | PDF 263.26 KB |
||||
| 04/01/2022 | ESMA32-61-484 | ESMA letter to EFRAG regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach | Corporate Disclosure, IFRS Supervisory Convergence | Letter | PDF 256.38 KB |
||||
| 04/01/2022 | ESMA32-61-473 | ESMA letter to IASB regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach | Corporate Disclosure, IFRS Supervisory Convergence | Letter | PDF 255.94 KB |
||||
| 23/09/2021 | ESMA32-61-468 | Third Agenda Consultation letter to EFRAG | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 355.42 KB |
||||
| 23/09/2021 | ESMA32-61-457 | Third Agenda Consultation letter to the IASB | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 355.57 KB |
||||
| 18/12/2020 | ESMA32-61-445 | ESMA32-61-445 ESMA's CL to EFRAG on IASB DP Goodwill and Impairment | Corporate Disclosure, IAS Regulation | Letter | PDF 227.89 KB |