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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
02/04/2020 ESMA32-63-845 24th Extract from the EECS’s Database of Enforcement Report PDF
321.89 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.

16/07/2019 ESMA32-63-717 23rd Extract from the EECS’s Database of Enforcement Report PDF
441.84 KB
15/07/2019 ESMA32-63-743 Considerations on recognition of deferred tax assets arising from the carry-forward of unused tax losses Statement PDF
169.19 KB
11/04/2019 ESMA31-62-780 Q&A on Prospectus Related Topics , , , , , , Q&A PDF
957.9 KB
27/03/2019 ESMA71-99-1128 EU enforcers focus on new IFRS standards and non-financial information , , Press Release PDF
137.55 KB
27/03/2019 ESMA32-63-672 Enforcement and Regulatory Activities of European Accounting Enforcers in 2018 , Report PDF
1.29 MB
15/02/2019 ESMA71-99-1115 ESMA IOSCO Statement on EDPB Opinion , Press Release PDF
83.19 KB
26/10/2018 ESMA71-99-1052 European enforcers to focus on new IFRSs and non-financial information in issuers’ 2018 annual reports , , Press Release PDF
264.23 KB
26/10/2018 ESMA32-63-503 European common enforcement priorities for 2018 annual financial reports , Statement PDF
489.61 KB
03/04/2018 ESMA71-99-958 ESMA continues to focus on convergence in enforcement of IFRS across the EU , , Press Release PDF
154.53 KB
03/04/2018 ESMA32-63-424 Enforcement and Regulatory Activities of Accounting Enforcers in 2017 , Report PDF
955.19 KB
31/10/2017 ESMA32-63-334 Report 21st Extract from the EECS's Database of Enforcement Report PDF
522.76 KB
27/10/2017 ESMA71-99-623 Press Release on 2017 Enforcement Priorities , , , Press Release PDF
172.2 KB
27/10/2017 ESMA32-63-340 Public Statement on European common enforcement priorities for 2017 IFRS financial statements , Statement PDF
287.62 KB
18/07/2017 ESMA71-99-521 ESMA recommends improvements in financial information enforcement , , Press Release PDF
148.06 KB
18/07/2017 ESMA42-111-4138 Peer Review on Guidelines on Enforcement of Financial Information , Report PDF
1.86 MB
12/07/2017 ESMA32-67-284 Review of Fair Value Measurement in the IFRS financial statements , Report PDF
1.58 MB
05/04/2017 ESMA31-54-435 Report on shareholder identification and communication systems , Report PDF
1.09 MB
05/01/2017 ESMA32-63-200 20th Extract from the EECS’s Database of Enforcement Report PDF
498.99 KB

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