ESMA LIBRARY

The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
1510
DOCUMENTS

REFINE YOUR SEARCH

Sections

Type of document

Your filters
ITMG X Corporate Governance X Warnings and publications for investors X Corporate Disclosure X CESR Archive X
Reset all filters

Pages

Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
26/05/2020 ESMA32-61-406 Letter to EFRAG- IASB Exposure Draft Interest Rate Benchmark Reform- Phase 2 Letter PDF
161.82 KB
26/05/2020 ESMA32-61-405 Letter to IASB Exposure Draft Interest Rate Benchmark Reform- Phase 2 Letter PDF
155.72 KB
20/05/2020 ESMA32-63-972 Implications of the COVID-19 outbreak on the half-yearly financial reports , Statement PDF
111.97 KB
11/05/2020 ESMA32-61-403 Letter to EFRAG on IASB Exposure Draft COVID-19 Related Rent Concessions , Letter PDF
127.34 KB
11/05/2020 ESMA32-61-402 Letter to IASB Exposure Draft COVID-19 Related Rent Concessions , Letter PDF
122.4 KB
17/04/2020 ESMA32-51-370 Q&A on ESMA Guidelines on Alternative Performance Measures , Q&A PDF
329.01 KB
02/04/2020 ESMA71-99-1308 ESMA publishes 2019 report on enforcement of corporate disclosure Press Release PDF
91.68 KB
02/04/2020 ESMA32-63-846 Enforcement and regulatory activities of European enforcers in 2019 Report PDF
1.11 MB
25/03/2020 ESMA32-63-951 Accounting implications of the COVID-19 outbreak on the calculation of expected credit losses in accordance with IFRS 9 , Statement PDF
135.91 KB
27/02/2020 ESMA/2014/677-REV Information on shareholder cooperation and acting in concert under the Takeover Bids Directive , Statement PDF
416.26 KB

The European Securities and Markets Authority (ESMA) has published an update to its statement on practices governed by the Takeover Bid Directive (TBD), focused on shareholder cooperation issues relating to acting in concert and the appointment of board members. The update concerns a change to the Croatian creep-in threshold and secondary threshold in Appendix B. The statement contains a White List of activities that shareholders can cooperate on without the presumption of acting in concert. It also contains information on how shareholders may cooperate in order to secure board member appointments by setting out factors that national authorities may take into account when considering whether shareholders are acting in concert.The statement is in response to a request by the European Commission for clarity on these issues, following its 2012 report on the application of the TBD. It is based on information collected about the TBD’s application and common practices across the European Economic Area (EEA). The statement was prepared by the Takeover Bids Network, a permanent working group, under ESMA’s auspices, that promotes the exchange of information on practices and application of the TBD across EEA.

20/12/2019 ESMA32-334-150 Report On the use of Alternative Performance Measures and on the compliance with ESMA’s APM Guidelines , Report PDF
800.36 KB
02/12/2019 esma31-62-1193 List of prospectus thresholds , , Reference PDF
221.54 KB
28/11/2019 ESMA32-67-610 EFRAG Conference 28 November 2019- IFRS and Regulation- Keynote Speech Steven Maijoor Speech PDF
165.97 KB
15/11/2019 ESMA32-61-378 Comment letter to EFRAG on ED IAS 12 Amendments deferred tax aristing from single transaction Letter PDF
35.9 KB
15/11/2019 ESMA32-61-369 Comment letter to IASB on ED IAS 12 Amendments deferred tax aristing from single transaction Letter PDF
37.41 KB
15/11/2019 ESMA32-61-379 Comment letter to IASB on ED IAS 1 amendments Disclosure accounting policies Letter PDF
154.66 KB
15/11/2019 ESMA32-61-380 Comment letter to EFRAG on ED IAS 1 amendments Disclosure accounting policies Letter PDF
166.11 KB
22/10/2019 ESMA71-99-1236 EU enforcers must monitor closely new reporting standards , , Press Release PDF
150.91 KB
22/10/2019 ESMA32-63-791 European common enforcement priorities for 2019 annual financial reports , Statement PDF
482.56 KB
15/10/2019 ESMA71-319-144 Speech by Steven Maijoor on Corporate Governance in Zagreb , Speech PDF
108.62 KB

Pages