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| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 15/10/2018 | ESMA31-62-1114 | 2017 Report on EEA prospectus activity | Corporate Finance | Final Report | PDF 385.45 KB |
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| 10/06/2013 | 2013/619 | Comparison of liability regimes in Member States in relation to the Prospectus Directive | Prospectus, Corporate Disclosure | Final Report | PDF 596.91 KB |
The European Securities and Markets Authority (ESMA) has published a report on the Comparison of liability regimes in Member States in relation to the Prospectus Directive. This is the first report of its kind and provides a comparison of liability regimes covering the EEA – comprising the 27 EU Member States along with Iceland and Norway and is aimed at providing clarity for market participants about the different regimes in place. The report contains an overview of the different arrangements and frameworks in place in EEA States to address administrative, criminal, civil and governmental liability, and provides clarity to market participants about the different regimes in place. The report was compiled in response to a European Commission request of January 2011 for assistance in identifying and monitoring the different regimes in EEA states. The report does not cover how the regimes, or sanctions, are applied. Report Comparison of liability regimes in Member States in relation to the Prospectus Directive Annex II Comparative table of responses from EEA States Annex III Individual responses from EEA States | |||
| 14/02/2013 | 2013/218 | Considerations of materiality in financial reporting | Corporate Disclosure, IFRS Supervisory Convergence | Final Report | PDF 446.95 KB |
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| 07/06/2019 | ESMA32-60-474 | Draft RTS amending Delegated Regulation (EU) 2018/815 on the updates of the taxonomy to be used for the ESEF | Corporate Disclosure, European Single Electronic Format | Final Report | PDF 6.5 MB |
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| 23/07/2015 | 2015/1136 | EEA prospectus activity in 2014 | Prospectus, Corporate Disclosure | Final Report | PDF 578.07 KB |
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| 23/10/2014 | 2014/1276 | ESMA Data on Prospectuses Approved and Passported – January 2013 to December 2013 | Prospectus, Corporate Disclosure | Final Report | PDF 285.12 KB |
The report compiles statistical data regarding the number of prospectuses approved and passported by National Competent Authorities in the period from January 2013 to December 2013 (with a quarterly disclosure). | |||
| 23/10/2014 | 2014/1277 | ESMA Data on Prospectuses Approved and Passported – January 2014 to June 2014 | Prospectus, Corporate Disclosure | Final Report | PDF 211.96 KB |
The report compiles statistical data regarding the number of prospectuses approved and passported by National Competent Authorities in the period from January 2014 to June 2014 (with a quarterly disclosure). | |||
| 25/09/2012 | 2012/602 | ESMA Data on Prospectuses Approved and Passported- January 2011 to December 2011 | Prospectus, Corporate Disclosure | Final Report | PDF 573.49 KB |
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| 25/09/2012 | 2012/603 | ESMA Data on Prospectuses Approved and Passported- January 2012 to June 2012 | Prospectus, Corporate Disclosure | Final Report | PDF 431.12 KB |
NOTE: This Report is an amended version of the Report published on 25 September 2012. The previously published Report was amended on 15 May 2013 following the discovery of factual errors in the statis-tical information in Section III.2. Title ESMA Data on Prospectuses Approved and Passported - January 2012 to June 2012 | |||
| 14/06/2013 | 2013/741 | ESMA Data on Prospectuses Approved and Passported—January 2012 to December 2012 | Prospectus, Corporate Disclosure | Final Report | PDF 457.11 KB |
The report compiles statistical data regarding the number of prospectuses approved and passported by National Competent Authorities in the period from January 2012 to December 2012 (with a quarterly disclosure). | |||
| 18/12/2013 | 2013/1943 | ESMA Data on Prospectuses Approved and Passported—January 2013 to June 2013 | Prospectus, Corporate Disclosure | Final Report | PDF 338.17 KB |
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| 30/06/2015 | 2015/1057 | ESMA Guidelines on Alternative Performance Measures | Corporate Disclosure, IFRS Supervisory Convergence | Final Report | PDF 484.57 KB |
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| 31/03/2015 | 2015/659 | ESMA Report on Enforcement and Regulatory Activities of Accounting Enforcers in 2014 | Corporate Disclosure, IFRS Supervisory Convergence | Final Report | PDF 633.7 KB |
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| 17/07/2018 | ESMA31-62-1002 | Final report on draft regulatory technical standards under the Prospectus Regulation | Corporate Disclosure | Final Report | PDF 1.46 MB |
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| 10/07/2014 | 2014/807 | Final Report on ESMA Guidelines on enforcement of financial information | Corporate Disclosure, IFRS Supervisory Convergence | Final Report | PDF 617.22 KB |
The European Securities and Markets Authority (ESMA) has published its final Guidelines on the enforcement of financial information published by listed entities in the European Union (EU). The aim of the guidelines is to strengthen and promote greater supervisory convergence in existing enforcement practices amongst EU accounting enforcers. The Guidelines set out the principles to be followed by accounting enforcers throughout the enforcement process by defining the objectives, the characteristics of the enforcers, and some common elements in the enforcement process. |
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| 18/12/2015 | 2015/1887 | Follow-up report on the development of the Best Practice Principles for Providers of Shareholder Voting Research and Analysis | Corporate Finance, Corporate Governance | Final Report | PDF 645.64 KB |
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| 23/05/2014 | 2014/551 | IFRS Enforcement in Europe in 2013 | Corporate Disclosure, IFRS Supervisory Convergence | Final Report | PDF 694.9 KB |
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| 01/04/2014 | 2014/342 | Languages accepted for the purpose of the scrutiny of the Prospectus and requirements of translation of the Summary- March 2014 | Prospectus, Corporate Disclosure | Final Report | PDF 194.98 KB |
The document provides an overview of the languages that each national competent authority accepts when acting as home or host competent authority, as the case may be, for the purpose of the scrutiny of the prospectus. In addition the document outlines national requirements in relation to translation of summaries. | |||
| 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. |
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| 28/03/2011 | 2011/22 | Report- ESMA Data on Prospectuses Approved and Passported- July 2010 to December 2010 | Prospectus, Corporate Disclosure | Final Report | PDF 134.79 KB |