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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
29/10/2014 2014/1278 Report on the equivalence of the Indian Accounting Standards Corporate Disclosure, IAS Regulation Final Report PDF
1.7 MB

This report fulfils the mandate received by the European Securities and Markets Authority (ESMA) from the European Commission (EC) in February 2014 to provide it with an update on the level of convergence of the Indian Accounting Standards (Ind-AS)1 towards International Financial Reporting Standards (IFRS) and the quality of application and enforcement of the Ind-AS, so that the EC can provide a progress report to the Council and the European Parliament (EP) in line with its obligations under Commission Regulation (EC) 1569/2007.
18/12/2014 2014/1560 Advice- Investment-based crowdfunding Innovation and Products Final Report PDF
482.2 KB		 Crowdfunding is a means of raising finance for projects from ‘the crowd’ often by means of an internet-based platform through which project owners ‘pitch’ their idea to potential backers, who are typically not professional investors.  It takes many forms, not all of which involve the potential for a financial return.  ESMA’s focus is on crowdfunding which involves investment, as distinct from donation, non-monetary reward or loan agreement.Crowdfunding is relatively young and business models are evolving. EU financial services rules were not designed with the industry in mind.  Within investment-based crowdfunding a range of different operational structures are used so it is not straightforward to map crowdfunding platforms’ activities to those regulated under EU legislation. Member States and NCAs have been working out how to treat crowdfunding, with some dealing with issues case-by-case, some seeking to clarify how crowdfunding fits into existing rules and others introducing specific requirements.To assist NCAs and market participants, and to promote regulatory and supervisory convergence, ESMA has assessed typical investment-based crowdfunding business models and how they could evolve, risks typically involved for project owners, investors and the platforms themselves and the likely components of an appropriate regulatory regime. ESMA then prepared a detailed analysis of how the typical business models map across to the existing EU legislation, set out in sections 1 to 6 of this document.
21/05/2015 2015/856 Ann1 Investment-based crowdfunding- Insights from regulators in the EU Innovation and Products Final Report PDF
319.65 KB
15/03/2018 JC-2018-04 Joint Committee Final Report on Big Data Innovation and Products Final Report PDF
520.31 KB
22/08/2018 ESMA33-128-474 Final Report on Technical standards on disclosure requirements under the Securitisation Regulation Securitisation Final Report PDF
3.12 MB
13/11/2018 ESMA33-128-488 Final Report Repositories Technical Standards Securitisation Final Report PDF
1.55 MB
13/11/2018 ESMA33-128-505 Final Technical Advice Securitisation Repositories Fees Securitisation Technical Advice PDF
570.74 KB
08/01/2019 ESMA33-128-557 Final report on draft technical standards on cooperation, exchange of information and notification between competent authorities and ESMA, the EBA and EIOPA under the Securitisation Regulation Securitisation Final Report PDF
609.03 KB
10/04/2019 JC 2019 25 Joint ESA advice on the costs and benefits of developing a coherent cyber resilience testing framework for significant market participants and infrastructures Innovation and Products, Joint Committee Technical Advice PDF
785.49 KB
10/04/2019 JC 2019 26 Joint ESA advice on the need for legislative improvements relating to ICT risk management requirements Innovation and Products, Joint Committee Technical Advice PDF
1.34 MB
03/05/2019 ESMA34-45-688 Final report on integrating sustainability risks and factors in the UCITS Directive and the AIFMD Fund Management, Sustainable finance Final Report PDF
483.4 KB
03/05/2019 ESMA35-43-1737 Final report on integrating sustainability risks and factors in the MIFID II Audit, MiFID - Investor Protection, Sustainable finance Final Report PDF
371.73 KB
04/02/2020 ESMA32-67-613 Report on amendments to ESMA Guidelines on enforcement of financial information Transparency Final Report PDF
272.06 KB
13/05/2020 ESMA80-189-6982 EU CLO credit ratings – an overview of Credit Rating Agencies practices and challenges COVID-19, Credit Rating Agencies Final Report PDF
436.43 KB
18/12/2020 ESMA50-157-2403 Final report on Guidelines on outsourcing to cloud service providers Innovation and Products Final Report PDF
384.63 KB
01/03/2021 ESMA30-379-471 Final Report- Advice on Article 8 of the Taxonomy Regulation Sustainable finance Final Report PDF
2.89 MB
12/10/2021 ESMA82-402-683 Final Report on STS notification for synthetic securitisations Securitisation Final Report PDF
795.09 KB
22/10/2021 JC 2021 50 Final report on taxonomy-related product disclosure RTS Joint Committee, Sustainable finance Final Report PDF
1.62 MB
22/11/2021 ESMA70-156-4710 Final Report Technical standards for commodity derivatives COVID-19, MiFID - Secondary Markets Final Report PDF
954.15 KB
28/03/2022 ESMA70-445-38 Final Report on Emission allowances and associated derivatives MiFID - Secondary Markets, Sustainable finance Final Report PDF
3.19 MB