ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
22/12/2016 2016/1617 2016-1617 Comment Letter to EFRAG IFRS 16 Preliminary Consultation IFRS Supervisory Convergence Letter PDF
113.55 KB
20/12/2016 2016/1660 2016-1660 Comment letter to EFRAG on the Draft endorsement advice on Amendments on IFRS 4 IFRS Supervisory Convergence Letter PDF
92.19 KB
03/12/2013 2013/1774 Agenda item request, Classification and measurement of core inventories IFRS Supervisory Convergence Letter PDF
162.52 KB
03/12/2013 2013/1773 Agenda item request, Issues related to the application of IFRS 5 IFRS Supervisory Convergence Letter PDF
188.74 KB
29/06/2020 ESMA50-164-3475 Coverletter- ESMA response to EC consultation on a new Digital Finance Strategy for Europe Innovation and Products Letter PDF
87.97 KB
10/01/2014 2013/1932 Deadlines for the submission of draft technical standards Prospectus, Corporate Disclosure Letter PDF
51.91 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
11/06/2020 2020 06 11 ESA letter to the EC Corporate Disclosure, Joint Committee, Sustainable finance Letter PDF
97.3 KB
09/02/2021 ESAs 2021 07 ESAs letter on DORA Innovation and Products, Joint Committee Letter PDF
142.91 KB
16/07/2020 2020 07 15 ESAs Letter to EVP Dombrovskis re Sustainable Finance Consultation Sustainable finance Letter PDF
118.46 KB
22/11/2011 2011/219 ESMA comment letter on the EU Commission Green Paper- The EU Corporate Governance Framework Corporate Disclosure, Corporate Governance Letter PDF
496.17 KB
29/01/2021 ESMA30-379-423 ESMA letter to EC on ESG ratings Sustainable finance Letter PDF
82.4 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
23/08/2012 2012/464 ESMA Letter to IFRS Interpretations Committee on the scope of IFRS 2 and 3 IFRS Supervisory Convergence Letter PDF
203.41 KB
21/05/2015 2015/857 ESMA response to the European Commission consultation on the review of the Prospectus Directive Prospectus, Corporate Disclosure Letter PDF
241.24 KB
05/06/2015 2015/911 ESMA Submission to IFRS IC on Application of IAS 12 IFRS Supervisory Convergence Letter PDF
29.66 KB
18/08/2015 2015/1258 ESMA submission to IFRS IC on IAS 20 IFRS Supervisory Convergence Letter PDF
79.26 KB
20/04/2012 2012/236 ESMA's Technical Advice on possible delegated acts of the short-selling and certain aspects of CDS Short Selling, Market Integrity Technical Advice PDF
509.39 KB
03/02/2015 2015/224 ESMA’s technical advice on possible delegated acts concerning the Market Abuse Regulation Market Abuse Technical Advice PDF
1021.03 KB		 This advice:•    specifies the MAR market manipulation indicators, by providing examples of practices that may constitute market manipulation as well as proposing “additional” indicators of market manipulation; •    recommends to set the minimum thresholds that exempt certain market participants in the emission allowance market from publicly disclosing inside information at six million tonnes of CO2eq per year and at 2,430 MW rated thermal input;•    suggests the way to determine to which regulator delays in disclosure of inside information needs to be notified.  •    provides clarifications on the enhanced disclosure of managers’ transactions. - ESMA recommends disclosing  any acquisition, disposal, subscription or exchange of financial instruments of the relevant issuer or related financial instruments carried out by managers,, further illustrated through a non-exhaustive list of types of transactions subject to this obligation.  . ESMA also clarifies the transactions that can be allowed by the issuer during a closed period when normally managers are prohibited to trade; and•    proposes procedures and arrangements to ensure sound whistleblowing infrastructures – i.e. EU national regulators should allow the receipt of reports of infringements, including appropriate communication channels and guarantee the protection of reporting and reported persons, with respect to their identity and their personal data. Next steps ESMA has sent its technical advice to the European Commission for its consideration in drafting its implementing standards regarding MAR. ESMA’s regulatory technical standards regarding MAR will be delivered in July 2015.

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