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|16/07/2019||ESMA 32-63-365||List of decisions published from the EECS’s Database of Enforcement||IFRS Supervisory Convergence||Reference||PDF
|16/07/2019||ESMA32-63-717||23rd Extract from the EECS’s Database of Enforcement||IFRS Supervisory Convergence||Report||PDF
|15/07/2019||ESMA32-63-743||Considerations on recognition of deferred tax assets arising from the carry-forward of unused tax losses||IFRS Supervisory Convergence||Statement||PDF
|12/07/2019||ESMA32-60-254||ESEF Reporting Manual||European Single Electronic Format||Reference||PDF
|19/06/2019||ESMA74-362-27||Keynote by ESMA Chair at Eurofiling – European Central Bank conference||European Single Electronic Format||Speech||PDF
|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
|17/04/2019||ESMA32-63-711||Letter to IFRS IC- Presentation of lump-sum compensation payments in the airline industry||IFRS Supervisory Convergence||Letter||PDF
|17/04/2019||ESMA32-63-699||Letter to IFRS IC- Application of hyperinflationary accounting||IFRS Supervisory Convergence||Letter||PDF
|01/04/2019||ESMA32-63-697||Letter to IFRS IC- Determination of the lease term||IFRS Supervisory Convergence||Letter||PDF
|27/03/2019||ESMA71-99-1128||EU enforcers focus on new IFRS standards and non-financial information||Corporate Disclosure, IFRS Supervisory Convergence, Press Releases||Press Release||PDF
|27/03/2019||ESMA32-63-672||Enforcement and Regulatory Activities of European Accounting Enforcers in 2018||Corporate Disclosure, IFRS Supervisory Convergence||Report||PDF
|22/03/2019||ESMA 32-67-142||Compliance table on ESMA Guidelines on the enforcement of financial information||Corporate Disclosure, IFRS Supervisory Convergence||Compliance table||PDF
|21/03/2019||ESMA32-60-440||ESMA ESEF Taxonomy 2017||European Single Electronic Format||Reference||ZIP
|21/03/2019||ESMA32-60-417||ESEF XBRL Taxonomy Documentation||European Single Electronic Format||Reference||PDF
|21/03/2019||ESMA32-60-44||ESEF Validation rules||European Single Electronic Format||Reference||XLSX
|21/03/2019||ESMA32-60-439||ESEF Taxonomy architecture||European Single Electronic Format||Reference||PDF
|24/01/2019||ESMA50-164-770||Links to national websites where net short positions in shares are disclosed||Short Selling||Reference||PDF
|19/11/2018||ESMA32-60-403||Video Tutorial on the European Single Electronic Format- Script||European Single Electronic Format||Reference||PDF
|31/10/2018||Net short thresholds||Net short position notification thresholds for sovereign issuers||Short Selling||Reference||XLSX
According to Article 7(2) of the Short Selling Regulation, ESMA has to publish a list of the thresholds applicable to the sovereign issuers for the purpose of the notification to competent authorities of significant net short position in sovereign debt.
The way these notification thresholds are defined is further specified in the Commission Delegated Regulation No 918/2012 (the “DR”). The DR specifies that initial threshold categories shall be:
The additional incremental levels shall be set at 50% of the initial thresholds. The reporting thresholds shall be monetary amounts fixed by applying the percentage thresholds to the outstanding sovereign debt of the sovereign issuer. They will be revised and updated quarterly to reflect changes in the total amount of outstanding sovereign debt of each sovereign issuer.
In addition, the DR states that the amount of outstanding debt should be calculated using a duration adjusted approach. ESMA has published a Q&A document on how to proceed for the duration adjustment.
The table of thresholds contains the name of the sovereign issuer, the amount of outstanding debt duration adjusted, the initial threshold amount and the relevant percentage, the incremental threshold amount and the relevant percentage.
Please note that the figures of the amount of outstanding debt are duration adjusted (not nominal amounts) and are approximations provided by competent authorities.
|26/10/2018||ESMA71-99-1052||European enforcers to focus on new IFRSs and non-financial information in issuers’ 2018 annual reports||Corporate Disclosure, IFRS Supervisory Convergence, Press Releases||Press Release||PDF