Reset filters

ESMA Library

The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.

6469 documents
Date Sort ascending Reference Title Sections Type Main document Info
ESMA74-2119945925-1689 Call for evidence on shortening the settlement cycle - Reply form Post Trading Reference DOWNLOAD 882.97 KB
Related documents Call for evidence on shortening the settlement cycle
Summary
Translated versions
ESMA74-2119945925-1616 Call for evidence on shortening the settlement cycle Post Trading Consultation Paper DOWNLOAD 383.24 KB
MiCA MiCA white papers PoC Digital Finance and Innovation Reference
Related documents
Summary

In order to allow market participants to familiarise themselves with Inline XBRL, ESMA makes available a Proof of Concept (PoC) illustrating a concrete application of the proposed format requirements included in the draft Implementing Technical Standard (ITS) on forms, formats and templates for the crypto-asset white papers under Regulation (EU) 2023/1114 (MiCA)[1] currently in consultation[2].

The PoC includes:

  • A draft taxonomy (covering only a section of a crypto-asset white paper) which would be made available by ESMA
  • An xHTML file (also containing XBRL tags), which illustrates what a section of a crypto-asset white paper in Inline XBRL would look like
  • An Excel converter into Inline XBRL, which displays how it would be possible to create an Inline XBRL file without the use of complicated software tools (in this case, using a simple Macro in an editable Excel)

Stakeholders are invited to download the Excel converter (content may need to be enabled) and test how it can be easily customised by including new content in column “C”  and transformed into an Inline XBRL document by clicking on the “Generate iXBRL output” icon. This will generate a new xHTML document reflecting the edited content.

Please note the following when viewing this PoC:

  • These documents are solely for the purposes of the PoC. ESMA publishes this material in order to inform the public as to how the crypto-asset white papers could work if Inline XBRL is adopted as format and to provide the opportunity for feedback in the framework of the abovementioned consultation process for the development of the draft ITS on forms, formats and templates for the crypto-asset white papers[3].
  • ESMA does not accept liability or responsibility in relation to the published material as the purpose of the PoC is to showcase how a simple Excel file can be converted into a machine readable Inline XBRL document.
  • As the PoC is to assist in determining how to best develop the draft ITS on forms, formats and templates for the crypto-asset white papers, the requirements that will be included in the ESMA final draft of such ITS might differ from the draft rules that were applied to prepare this PoC.  Moreover, the draft ITS that ESMA will submit to the European Commission may be subject, among other things, to amendments by the European Commission, that will adopt the relevant Commission Implementing Regulation on forms, formats and templates for the crypto-asset white papers. Therefore, the published material is not and may not be considered to provide guidance on or interpretation of any legal acts of any source whatsoever. No party should attempt to infer how a crypto-asset white paper should be prepared from the published material or the manner of its presentation.

 

 


[1] Regulation (EU) 2023/1114 of the European Parliament and of the Council of 31 May 2023 on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937 (OJ L 150, 9.6.2023, p. 40).

[3] According to Articles 6(11), 19(10) and 51(11) of MiCA ESMA, in cooperation with EBA, shall develop draft implementing technical standards to establish standard forms, formats and templates for the crypto-asset white paper shall be made available in a machine-readable format.

Translated versions
ESMA75-453128700-440 Second consultation paper on MiCA - reply form Digital Finance and Innovation Reference DOWNLOAD 745.19 KB
ESMA75-453128700-438 Second consultation paper on the Technical Standards specifying certain requirements of Markets in Crypto Assets Regulation (MiCA) Digital Finance and Innovation Consultation Paper DOWNLOAD 1.97 MB
ESMA12-2121844265-3183 Report on the DLT Pilot Regime - Study on how financial instrument transactions are registered in various Distributed Ledger Technologies Digital Finance and Innovation, Trading Report DOWNLOAD 2.43 MB
Related documents Report on the DLT Pilot Regime – Study on the extraction of transaction data
Summary

Disclaimer

This document has been prepared for the European Securities and Markets Authority (ESMA) by PwC EU Services EESV (PwC). 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
ESMA12-2121844265-3182 Report on the DLT Pilot Regime – Study on the extraction of transaction data Digital Finance and Innovation, Trading Report DOWNLOAD 1.71 MB
Related documents Report on the DLT Pilot Regime - Study on how financial instrument transactions are registered in various Distributed Ledger Technologies
Summary

Disclaimer

This document has been prepared for the European Securities and Markets Authority (ESMA) by PwC EU Services EESV (PwC). 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
JC 2023 25 Joint Committee Work Programme 2024 Joint Committee Reference DOWNLOAD 234.71 KB
ESMA50-524821-2931 TRV Article - ESG names and claims in the EU fund industry Risk monitoring, Sustainable finance Report DOWNLOAD 521.56 KB
ESMA32-1188985980-284 Letter to EFRAG on the IASB’s Request for Information on the Post Implementation Review of IFRS 9 – Impairment Financial reporting Letter DOWNLOAD 319.43 KB
Related documents Letter to IASB on the Request for Information on the Post Implementation Review of IFRS 9 – Impairment
Summary
Translated versions
ESMA32-1188985980-283 Letter to IASB on the Request for Information on the Post Implementation Review of IFRS 9 – Impairment Financial reporting Letter DOWNLOAD 330.37 KB
Related documents Letter to EFRAG on the IASB’s Request for Information on the Post Implementation Review of IFRS 9 – Impairment
Summary
Translated versions
ESA 2023 23 Joint ESAs Technical Advice on two EC delegated acts under the Digital Operational Resilience Act (DORA) specifying further criteria for critical ICT third-party service providers Digital Finance and Innovation, Joint Committee Report DOWNLOAD 990.08 KB
JC 2023 42 2023 Joint ESAs Report on the extent of voluntary disclosure of principal adverse impacts under SFDR Joint Committee, Sustainable finance Report DOWNLOAD 445.61 KB
ESMA71-545613100-2351 ESMA Work Programme 2024 focus on digital change and the green transition - Press Release About ESMA, Press Releases Press Release DOWNLOAD 65.44 KB
Related documents 2024 Annual Work Programme
Summary
Translated versions
ESMA22-50751485-1368 2024 Annual Work Programme About ESMA Report DOWNLOAD 969.26 KB
ESA 2023 22 ESAs Report on the landscape of ICT third-party providers in the EU Digital Finance and Innovation, Joint Committee Report DOWNLOAD 295.5 KB
ESMA50-524821-2908 TRV article: The EU securitisation market – an overview Risk monitoring, Securitisation Report DOWNLOAD 294.38 KB
JC 2023 39 Joint SH Advice on DORA RTS ICT risk management Digital Finance and Innovation, Joint Committee, Securities and Markets Stakeholder Group SMSG Advice DOWNLOAD 286.43 KB
JC 2023 36 Joint SH Advice on DORA ITS register of information Digital Finance and Innovation, Joint Committee, Securities and Markets Stakeholder Group SMSG Advice DOWNLOAD 264.65 KB
JC 2023 35 Joint SH Advice on DORA RTS policy contractual arrangements Digital Finance and Innovation, Joint Committee, Securities and Markets Stakeholder Group SMSG Advice DOWNLOAD 198.7 KB