ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
01/02/2016 2016/172 Comment Letter to IASB on ED ‘Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts’ Letter PDF
79.41 KB
24/09/2019 ESMA32-61-369 Comment letter to IASB regarding its ED- Amendments to IFRS 17 Insurance Contracts Letter PDF
344.51 KB
12/10/2016 2016/1465 Comment letter to IASB regarding the proposed IASB’s ED ‘Definition of a Business and Accounting for Previously Held Interests’ , Letter PDF
288.41 KB
26/07/2017 ESMA32-62-91 Comment letter to the IAASB on ISA 540 Auditing accounting estimates , Letter PDF
361.8 KB
25/10/2011 2011/353 Comment letter to the IAASB- IAASB Consultation Paper Letter PDF
243.33 KB
02/12/2015 2015/1742 Comment letter to the IFRS IC on TAD relating to IFRS 5 Letter PDF
40.22 KB
26/01/2016 2016/92 Comment letter to the IFRS IC TAD on IAS 20 Letter PDF
42.71 KB
26/01/2016 2016/93 Comment letter to the IFRS IC TAD on IAS 39-IFRS 9 Letter PDF
43.93 KB
22/07/2016 2016/1161 Comment letter to the IFRS Interpretations Committee’s tentative agenda decision on IAS 32 , Letter PDF
87.16 KB
13/11/2015 2015/1674 Cover letter to COM- EMIR Technical Standards Letter PDF
28.51 KB
06/10/2014 20141002 CSDR mandates Letter PDF
43.4 KB
31/07/2014 Markt/G3/GW/bh ARES(2014) EC letter to ESMA on classification of financial instruments Letter PDF
60.84 KB

The European Commission has written to ESMA regarding the definition of a financial instrument relating to foreign currency (FX contract).

28/07/2020 Ares(2020) 3761873 EC letter to ESMA on RTS on settlement discipline Letter PDF
140.84 KB
20/03/2014 Ares(2014)513399 EC response on classification of financial instruments Letter PDF
194.08 KB

European Commission response to ESMA's letter to Michel Barnier, Commissioner for Internal Market and Services regarding the classificiation of financial instruments as derivatives sent on 14 February. ESMA Letter 2014/184

13/05/2013 804587 EMIR – Draft standard on the cross-border application of EMIR, (Art. 4(4) and 11(14)) Letter PDF
157.5 KB
18/11/2015 2015/1734 ESMA CL EFRAG Conceptual Framework , Letter PDF
472.48 KB
18/01/2016 2016/37 ESMA CL to EFRAG Draft Interpretation Foreign Currency Letter PDF
29.47 KB
02/12/2015 2015/1741 ESMA CL to EFRAG on IASB Agenda consultation Letter PDF
792.08 KB
18/01/2016 2016/34 ESMA CL to EFRAG on IFRS IC DI Uncertain tax positions Letter PDF
30.35 KB
08/10/2015 2015/1517 ESMA CL to EFRAG re IASB ED Amedments to IAS 19 and IFRIC 14 Letter PDF
251.7 KB