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7184 documents
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ESMA12-437499640-2360 Study on data formats and transmission protocols MiFID - Secondary Markets, Trading Report DOWNLOAD 1.76 MB
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Summary

This document has been prepared for the European Securities and Markets Authority (ESMA) by Accenture NV/SA. It reflects the views only of its authors, and the European Securities and Markets Authority is not liable for any consequence stemming from the reuse of this publication.

Translated versions
2023 Calendar Executive Director 2023 Calendar of the Executive Director of ESMA About ESMA Reference DOWNLOAD 193.11 KB
ESMA22-1669215091-5526 Summary of conclusions TRACE DBP - 13 December 2023 Board of Supervisors Summary of Conclusions DOWNLOAD 254.12 KB
ESMA22-1669215091-5525 Summary of conclusions Board of Supervisors - 13 December 2023 Board of Supervisors Summary of Conclusions DOWNLOAD 719.62 KB
ESMA32-1283113657-1108 Letter to IFRS IC on the presentation of cash flows from margin calls for certain contracts for the sale or purchase of commodities (IAS 7) Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 229.35 KB
ESMA22-1669215091-5523 Summary of conclusions Management Board - 12 December 2023 Management Board Summary of Conclusions DOWNLOAD 247.66 KB
ESMA12-766636679-105 Response to European Commission's targeted consultation on OTC derivatives identifier for public transparency purposes MiFID - Secondary Markets Reference DOWNLOAD 428.14 KB
JC 2023 86 Final report on draft RTS on ICT Risk Management Framework and on simplified ICT Risk Management Framework Digital Finance and Innovation, Joint Committee Final Report DOWNLOAD 1.79 MB
JC 2023 85 Final report on draft ITS on Register of Information Digital Finance and Innovation, Joint Committee Final Report DOWNLOAD 2.92 MB
JC 2023 84 Final report on draft RTS to specify the policy on ICT services supporting critical or important functions Digital Finance and Innovation, Joint Committee Final Report DOWNLOAD 816.42 KB
JC 2023 83 Final Report on draft RTS on classification of major incidents and significant cyber threats Digital Finance and Innovation, Joint Committee Final Report DOWNLOAD 1.08 MB
ESMA24-229244789-4647 Staff Stakeholder contacts in the forth quarter 2023 About ESMA Reference DOWNLOAD 164.12 KB
ESMA50-524821-3002 Working Paper on Market impacts of the 2020 short selling bans Risk monitoring, Short Selling Report DOWNLOAD 742.21 KB
ESMA Newsletter Newsletter November and December 2023 ESMA newsletter Reference DOWNLOAD 9.15 MB
ESMA50-524821-3038 TRV Article: Real estate markets – risk exposures in EU securities markets and investment funds Risk monitoring Report DOWNLOAD 608.14 KB
ESMA12-11834 Consultation Paper on European Single Access Point - Response form Market data Reference DOWNLOAD 707.3 KB
JC 2023 78 Consultation Paper on draft ITS specifying certain tasks of collection bodies and certain functionalities of the European Single Access Point Market data Consultation Paper DOWNLOAD 801.62 KB
ESMA74-362-2351 Guidelines on transfer of data between Trade Repositories under EMIR and SFTR Guidelines and Technical standards, Market data, Securities Financing Transactions, Trade Repositories Guidelines & Recommendations DOWNLOAD 321.79 KB
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Summary
Translated versions BG , CS , DA , DE , EL , ES , ET , FI , FR , GA , HR , HU , IT , LT , LV , MT , NL , PL , PT , RO , SK , SL , SV
ESMA63-833672855-2602 Budget 2024 About ESMA Reference DOWNLOAD 314.53 KB
ESMA70-151-995 Key relevant provisions of the corporate or similar law of a Member State, under which securities are constituted Post Trading Reference DOWNLOAD 2.13 MB
ESMA64-829630486-245 Decision on the extension of the reserve lists ending 31/12/2023 Careers Decision DOWNLOAD 161.65 KB
ESMA50-524821-3029 Statistical Report on EU Prospectuses 2023 Prospectus, Risk monitoring Report DOWNLOAD 488.2 KB
JC 2023 82 List of Financial Conglomerates 2023 Joint Committee Reference DOWNLOAD 387.22 KB
ESMA12-2121844265-3262 Consultation Paper on Securitisation Disclosure Templates - Response form Securitisation Reference DOWNLOAD 703.98 KB
ESMA12-2121844265-3053 Consultation Paper on the Securitisation Disclosure Templates Market data, Securitisation Consultation Paper DOWNLOAD 673.04 KB
ESMA65-8-1776 FIRDS transparency reporting instructions Reference DOWNLOAD 2.22 MB
ESMA84-2037069784-2106 Report on CRA Market Share Calculation 2023 Credit Rating Agencies Report DOWNLOAD 314.13 KB
ESA 2023 33 ESAs Final Report on bilateral margining of equity options Joint Committee, Post Trading Final Report DOWNLOAD 438.65 KB
ESA 2023 34 ESAs Opinion on bilateral margining of equity options Joint Committee, Post Trading Opinion DOWNLOAD 234.27 KB
ESMA50-524821-3073 TRV Article - Dynamic modelling of climate-related shocks in the fund sector Risk monitoring, Sustainable finance Report DOWNLOAD 484.27 KB
ESMA50-524821-3072 TRV Article - The financial impact of greenwashing controversies Risk monitoring, Sustainable finance Report DOWNLOAD 411.67 KB
ESMA50-43599798-9011 Final Report on Guidelines on stress test scenarios under the MMF Regulation Fund Management, Guidelines and Technical standards Final Report DOWNLOAD 917.34 KB
ESMA34-1300023242-159 Final Report on draft regulatory technical standards under the revised ELTIF Regulation Fund Management, Guidelines and Technical standards Final Report DOWNLOAD 481.57 KB
ESMA12-2121844265-3173 Final report on Guidelines on position calculation under EMIR Guidelines and Technical standards, Post Trading, Trade Repositories Final Report DOWNLOAD 724.51 KB
ESMA24-229244789-4623 SMSG Advice on second MiCA package Digital Finance and Innovation, Securities and Markets Stakeholder Group SMSG Advice DOWNLOAD 215.73 KB
ESMA50-524821-3048 The average cost of retail investment products declines but significant differences across EU Member States remain - Press Release Fund Management, Press Releases, Risk monitoring Press Release DOWNLOAD 154.28 KB
ESMA50-524821-3053 Annexes - ESMA Statistical Report on Costs and Performance of EU Retail Investment Products Reference DOWNLOAD 1.83 MB
ESMA50-524821-3052 Costs and Performance of EU Retail Investment Products 2023 Fund Management Report DOWNLOAD 1.36 MB
ESMA80 -187-881 BMR Brexit Statement updated Benchmarks, Brexit Statement DOWNLOAD 103.87 KB
ESMA35-42-1088 Q&A on the European crowdfunding service providers for business Regulation Q&A DOWNLOAD 457.72 KB
ESMA35-43-349 Q&As on MiFID II and MiFIR investor protection topics Investor protection, Supervisory convergence Q&A DOWNLOAD 1.18 MB
ESMA70-145-114 Q&A on the Benchmarks Regulation (BMR) Benchmarks, Supervisory convergence Q&A DOWNLOAD 730.96 KB
ESMA74-2119945925-1704 Consultation Paper on Technical Advice on CSDR Penalty Mechanism - Response form Post Trading Reference DOWNLOAD 722.48 KB
Related documents Consultation Paper on Technical Advice on CSDR Penalty Mechanism
Summary
Translated versions
ESMA74-2119945925-1634 Consultation Paper on Technical Advice on CSDR Penalty Mechanism Post Trading Consultation Paper DOWNLOAD 1.03 MB
Related documents Consultation Paper on Technical Advice on CSDR Penalty Mechanism - Response form
Summary
Translated versions
ESMA32-992851010-1287 Consultation Paper on Draft Guidelines on Enforcement of Sustainability Information - Response form Sustainable finance Reference DOWNLOAD 661.18 KB
Related documents Consultation Paper on Draft Guidelines on Enforcement of Sustainability Information
Summary
Translated versions
ESMA32-992851010-1016 Consultation Paper on Draft Guidelines on Enforcement of Sustainability Information Sustainable finance Consultation Paper DOWNLOAD 617.4 KB
Related documents Consultation Paper on Draft Guidelines on Enforcement of Sustainability Information - Response form
Summary
Translated versions
ESMA34-1592494965-554 Public statement on Guidelines on funds' names Fund Management, Sustainable finance Statement DOWNLOAD 65.77 KB
ESMA35-43-3682 Discussion Paper on MiFID II investor protection topics linked to digitalisation Digital Finance and Innovation, Investor protection Consultation Paper DOWNLOAD 846.47 KB
ESMA24-450544452-1886 Terms of Reference - Task Force on the Effectiveness of EU Capital Markets Board of Supervisors Reference DOWNLOAD 112.5 KB
ESMA81-168987738-671 Report on sanctions imposed under the Benchmarks Regulation in 2022 Benchmarks Report DOWNLOAD 362.94 KB
ESMA81-1071567537-122 Working Group on Euro Risk-Free Rates - 13 November 2023 Meeting Minutes Benchmarks Reference DOWNLOAD 2.35 MB
ESMA91-1505572268-3108 2022 CCP Peer Review on Due diligence of clearing members CCP, Supervisory convergence Report DOWNLOAD 571.53 KB
ESA 2023 27 Joint ESAs Report on Innovation Facilitators 2023 Digital Finance and Innovation, Joint Committee Report DOWNLOAD 1.39 MB
JC 2023 72 Consultation Paper on draft RTS on TLPT Digital Finance and Innovation, Joint Committee Consultation Paper DOWNLOAD 734.17 KB
JC 2023 71 Consultation Paper on draft Guidelines on oversight cooperation Digital Finance and Innovation, Joint Committee Consultation Paper DOWNLOAD 488.69 KB
JC 2023 70 Consultation Paper on draft RTS and ITS on major incident reporting under DORA Digital Finance and Innovation, Joint Committee Consultation Paper DOWNLOAD 1.19 MB
JC 2023 69 Consultation Paper on draft RTS on oversight harmonisation Digital Finance and Innovation, Joint Committee Consultation Paper DOWNLOAD 610.85 KB
JC 2023 68 Consultation Paper on draft GL on costs and losses Digital Finance and Innovation, Joint Committee Consultation Paper DOWNLOAD 332.67 KB
JC 2023 67 Consultation Paper on draft RTS subcontracting Digital Finance and Innovation, Joint Committee Consultation Paper DOWNLOAD 692.71 KB
DORA CP DORA public consultation on the second batch of policy products - overview document Digital Finance and Innovation, Joint Committee Reference DOWNLOAD 261.55 KB
ESMA-SSM Cooperative Arrangement CCP Cooperative Arrangement on CCP supervisory cooperation - ESMA-SSM CCP, International cooperation Reference DOWNLOAD 227.89 KB
ESMA32-64431002-518 Letter to IASB on Exposure Draft Annual Improvements – Volume 11 Corporate Finance, Issuer disclosure Letter DOWNLOAD 226.18 KB
ESMA24-229244789-4600 Summary of Conclusions SMSG - 6 October 2023 Securities and Markets Stakeholder Group Summary of Conclusions DOWNLOAD 251.84 KB
ESMA80-189-33520 Final report on EU CLO credit ratings – risk of conflicts of interests relating to methodology changes Credit Rating Agencies Final Report DOWNLOAD 606.64 KB
JC 2023 77 Consultation Paper on joint Guidelines on the system for the exchange of information relevant to fit and proper assessments Investor protection, Joint Committee Consultation Paper DOWNLOAD 431.89 KB
ESEF Conformance Suite 2023 ESEF Conformance Suite 2023 Electronic reporting Reference DOWNLOAD 2.05 MB
Related documents
Summary

Main document:

2023 ESEF conformance suite test files

Related documents:

ESEF conformance suite 2023 documentation

ESEF conformance suite 2023 summary of tests

 

Copyright notice © IFRS Foundation

Copyright and database right in the IFRS Taxonomy Materials is being held by the IFRS Foundation. The IFRS Taxonomy Materials are produced using XBRL language with the permission of XBRL International.

The IFRS Foundation shall not assert its rights in the IFRS Taxonomy Materials within the EEA towards the preparation and use of tagged IFRS financial statements in the context of application of IFRS Standards.

The IFRS Foundation reserves all other rights, including but not limited to those outside the EEA.

Commercial use including reproduction is strictly prohibited. For further information please contact the IFRS Foundation at www.ifrs.org

Translated versions
ESMA32-60-887 ESEF Taxonomy 2022 Electronic reporting Reference
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Summary

ESEF taxonomy 2022 - entry points 

Main document:

ESEF taxonomy 2022 v1.1 

Related documents:

ESEF XBRL Taxonomy Documentation 2022

ESEF Taxonomy 2022 Architecture

ESEF Validation Rules 2022 v 1.1

 

Copyright notice © IFRS Foundation

Copyright and database right in the IFRS Taxonomy Materials is being held by the IFRS Foundation. The IFRS Taxonomy Materials are produced using XBRL language with the permission of XBRL International.

The IFRS Foundation shall not assert its rights in the IFRS Taxonomy Materials within the EEA towards the preparation and use of tagged IFRS financial statements in the context of application of IFRS Standards.

The IFRS Foundation reserves all other rights, including but not limited to those outside the EEA.

Commercial use including reproduction is strictly prohibited. For further information please contact the IFRS Foundation at www.ifrs.org

Translated versions
ESMA50-524821-2930 EU Derivatives Markets - 2023 Market data, Risk monitoring Report DOWNLOAD 2.6 MB
ESMA71-545613100-2402 Making finance work for a sustainable future - Press Release Benchmarks, CCP, Credit Rating Agencies, Fund Management, Investor protection, Issuer disclosure, Press Releases, Sustainable finance Press Release DOWNLOAD 297.43 KB
ESMA71-702228251-2720 ESMA contributions to sustainable finance - visuals Benchmarks, CCP, Credit Rating Agencies, Fund Management, Investor protection, Issuer disclosure, Sustainable finance Reference DOWNLOAD 829.77 KB
JC 2023 55 Final Report on draft RTS on the review of PAI and financial product disclosures in the SFDR Delegated Regulation Joint Committee, Sustainable finance Final Report DOWNLOAD 1.98 MB
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Summary
Translated versions
ESMA81-1071567537-121 Working Group on Euro Risk-Free Rates Final Statement Benchmarks Statement DOWNLOAD 227.23 KB
ESAs JC Factsheet Sustainable Finance ESAs Joint Committee Sustainable Finance Factsheet Investor protection, Joint Committee, Sustainable finance Reference DOWNLOAD 1.21 MB
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Summary

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Translated versions AT , BE , BE , BG , EL , CS , DE , DA , ET , EL , ES , ES , FI , FI , FR , HR , HU , EN , GA , IT , LT , LU , LU , LU , LV , EN , MT , NL , PL , PT , RO , EN , SV , SK , SL
ESMA63-43-2401 Budget Amendment n.2 for 2023 About ESMA Reference DOWNLOAD 312.85 KB
ESMA32-389550249-174 Letter to IAASB on the Proposed International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements Financial reporting, Issuer disclosure Letter DOWNLOAD 224.52 KB
ESMA32-1283113657-1139 Verena Ross' Keynote speech at EFRAG Conference 2023, 28 November 2023 Financial reporting, Speeches, Sustainable finance Speech DOWNLOAD 190.06 KB
Related documents
Summary

State of play in financial reporting

Translated versions
ESMA34-44599010-313 Verena Ross' speech at EFAMA Investment Management Forum, 24 November 2023 Fund Management, Risk monitoring, Speeches, Supervisory convergence, Sustainable finance Speech DOWNLOAD 181.58 KB
ESMA30-1668416927-2548 Concept of estimates across the EU Sustainable Finance framework Sustainable finance Reference DOWNLOAD 174.82 KB
Related documents ‘Do No Significant Harm’ definitions and criteria across the EU Sustainable Finance framework Concepts of sustainable investments and environmentally sustainable activities in the EU Sustainable Finance framework
Summary

ESMA publishes three explanatory notes covering key topics of the Sustainable Finance (SF) framework: a) definition of sustainable investments; b) application of do no significant harm (DNSH) requirements; and c) use of estimates

The notes aim at setting out factual information regarding these concepts and providing helpful aide to stakeholders to navigate and better understand the Sustainable Finance legislative framework. These documents are purely descriptive. They are not intended to replace relevant legal texts nor to provide guidance on the application of relevant provisions.

Translated versions
ESMA30-379-2279 Concepts of sustainable investments and environmentally sustainable activities in the EU Sustainable Finance framework Sustainable finance Reference DOWNLOAD 323.73 KB
Related documents ‘Do No Significant Harm’ definitions and criteria across the EU Sustainable Finance framework Concept of estimates across the EU Sustainable Finance framework
Summary

ESMA publishes three explanatory notes covering key topics of the Sustainable Finance (SF) framework: a) definition of sustainable investments; b) application of do no significant harm (DNSH) requirements; and c) use of estimates

The notes aim at setting out factual information regarding these concepts and providing helpful aide to stakeholders to navigate and better understand the Sustainable Finance legislative framework. These documents are purely descriptive. They are not intended to replace relevant legal texts nor to provide guidance on the application of relevant provisions.

Translated versions
ESMA30-379-2281 ‘Do No Significant Harm’ definitions and criteria across the EU Sustainable Finance framework Sustainable finance Reference DOWNLOAD 351.39 KB
Related documents Concepts of sustainable investments and environmentally sustainable activities in the EU Sustainable Finance framework Concept of estimates across the EU Sustainable Finance framework
Summary

ESMA publishes three explanatory notes covering key topics of the Sustainable Finance (SF) framework: a) definition of sustainable investments; b) application of do no significant harm (DNSH) requirements; and c) use of estimates

The notes aim at setting out factual information regarding these concepts and providing helpful aide to stakeholders to navigate and better understand the Sustainable Finance legislative framework. These documents are purely descriptive. They are not intended to replace relevant legal texts nor to provide guidance on the application of relevant provisions.

Translated versions
ESMA81-1071567537-90 Comparative Table of Available Term €STR Rates Benchmarks Reference DOWNLOAD 256.17 KB
ESMA75-840896669-368 Verena Ross' speech at Malta FSA Forum on MiCA, 16 November 2023 Digital Finance and Innovation, Speeches Speech DOWNLOAD 186.54 KB
Related documents
Summary

Innovation with protection: the next steps on the MiCA journey

Translated versions
ESMA32-1399193447-528 Call for Expression of Interest ISC CWG for Corporate Reporting Financial reporting Reference DOWNLOAD 160.09 KB
Related documents Application form - Call for expression of interest ISC CWG for Corporate Reporting
Summary
Translated versions
ESMA32-1399193447-527 Application form - Call for expression of interest ISC CWG for Corporate Reporting Financial reporting Reference DOWNLOAD 44.92 KB
ESMA32-1399193447-531 Call for expression of interest - ISC CWG for Corporate Finance Corporate Finance Reference DOWNLOAD 218.24 KB
Related documents Application form - Call for expression of interest ISC CWG for Corporate Finance
Summary
Translated versions
ESMA32-1399193447-532 Application form - Call for expression of interest ISC CWG for Corporate Finance Corporate Finance Reference DOWNLOAD 43.07 KB
ESMA22-1669215091-5472 Summary of conclusions Management Board - 3 October 2023 Management Board Summary of Conclusions DOWNLOAD 320.87 KB
ESMA22-1669215091-5478 Summary of conclusions TRACE DBP - 4 October 2023 Board of Supervisors Summary of Conclusions DOWNLOAD 173.37 KB
ESMA22-1669215091-5476 Summary of conclusions Board of Supervisors - 3-4 October 2023 Board of Supervisors Summary of Conclusions DOWNLOAD 517.93 KB
ESMA70-156-1411 Confirmation of compliance with Guidelines on the application of C6 and C7 of Annex 1 of MIFID II Trading Compliance table DOWNLOAD 153.21 KB
ESMA22-1669215091-5394 Summary of conclusions joint Board of Supervisors and Securities and Markets Stakeholder Group meeting - 5 July 2023 Board of Supervisors, Securities and Markets Stakeholder Group Summary of Conclusions DOWNLOAD 171.43 KB
ESMA Newsletter Newsletter October 2023 ESMA newsletter Reference DOWNLOAD 9.41 MB
ESMA33-128-777 List of designated competent authorities under Securitisation Regulation Securitisation Reference DOWNLOAD 347.33 KB
ESMA71-545613100-2381 Froukelien Wendt's keynote speech at EACH CCP Risk Management Summit, 19 October 2023 CCP, Speeches Speech DOWNLOAD 115.85 KB
ESMA50-524821-2954 TRV Article - Evolution of EEA share market structure since MiFID II Risk monitoring, Trading Report DOWNLOAD 376.04 KB
ESMA34-1615031185-543 Compliance table on the revised Guidelines on 2022 stress tests scenarios under the MMF Regulation Fund Management, Guidelines and Technical standards Compliance table DOWNLOAD 298.67 KB
ESMA70-872942901-35 Q&A on MiFID II and MiFIR transparency topics Trading Q&A DOWNLOAD 985.2 KB
ESMA91-398-6343 Memorandum of Understanding between ESMA and Otoritas Jasa Keuangan (‘OJK’, the Indonesia Financial Services Authority) related to CCPs Established in Indonesia CCP, International cooperation Reference DOWNLOAD 263.98 KB
JC 2023 17 Joint European Supervisory Authorities’ criteria on the independence of supervisory authorities Joint Committee, Supervisory convergence Report DOWNLOAD 336.07 KB
BoA-D-2023-03 Board of Appeal of the ESAs - Decision on Dubai Commodities Clearing Corporation (DCCC) vs ESMA Board of Appeal Decision DOWNLOAD 313.35 KB