ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
07/11/2018 ESMA71-99-1058 ESMA new SC chairs , , Statement PDF
142.32 KB
16/11/2016 2016-1573 ESMA response to the Commission Consultation on a potential EU personal pension framework Reference PDF
102.55 KB
20/12/2017 ESMA70-145-401 ESMA statement for smooth implementation of LEI Statement PDF
134.04 KB
04/06/2019 ESMA35-30-658 ESMA35-30-658 IPISC CWG CALL FOR INTEREST Reference PDF
162.62 KB
08/08/2018 ESMA70-151-1462 ESMA70-151-1462 Communication on clearing and trading obligation for PF Reference PDF
123.91 KB
07/10/2019 ESMA65-8-6254 ESMA’s Data Operational Plan under a no-deal Brexit scenario on 31 October 2019 , , Statement PDF
154.85 KB
19/10/2017 ESMA50-165-421 EU derivatives markets ─ a first-time overview , , , Reference PDF
477.35 KB
11/03/2019 ESMA LEI 06/03/2019 EU rules on LEI- presentation Reference PDF
796.16 KB
12/11/2012 2012/725 European common enforcement priorities for 2012 financial statements Reference PDF
163.78 KB
11/11/2013 2013/1634 European common enforcement priorities for 2013 financial statements , Statement PDF
152.24 KB

The European Securities and Markets Authority (ESMA) has published its European Common Enforcement Priorities (Priorities) for 2013. These Priorities are to be used by European Economic Area (EEA) national authorities in their assessment of listed companies’ 2013 financial statements. ESMA has defined these Priorities in order to promote the consistent application of IFRS across the EEA. Listed companies and their auditors should take account of the areas set out in the Priorities when preparing and auditing the IFRS financial statements for the year ending 31 December 2013. The Priorities identified refer to the application of IFRS in relation to: • Impairment of non-financial assets; • Measurement and disclosure of post-employment benefit obligations; • Fair value measurement and disclosure; • Disclosures related to significant accounting policies, judgements and estimates; and • Measurement of financial instruments and disclosure of related risks.

28/10/2016 ESMA/2016/1528 European common enforcement priorities for 2016 financial statements , , Statement PDF
317.18 KB
26/10/2018 ESMA32-63-503 European common enforcement priorities for 2018 annual financial reports , Statement PDF
489.61 KB
27/03/2018 ESMA71-98-125 FAQ ESMA's product intervention measures in relation to CFDs and binary options offered to retail investors Reference PDF
389.95 KB
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22/12/2017 ESMA50-164-677 FAQs on MiFID II- Transitional Transparency Calculations , Reference PDF
303.58 KB
20/12/2017 ESMA65-8-5240 FIRDS Instructions on download and use of full and delta transparency results files Reference PDF
466.79 KB
04/04/2017 ESMA658-3153 FIRDS Transparency Non-Equity conditional completeness table Reference XLSX
44.35 KB
16/10/2017 ESMA65-8-5046 FIRDS- Instructions on access and download of full and delta reference data files , , , Reference PDF
291.36 KB
23/12/2015 2015/1909R form_to_reply_cp_tr_ork_cs Reference DOCX
784.54 KB
19/10/2012 2012/682 Guide to investing , Reference PDF
569.39 KB
13/10/2016 2016-IFRS IFRS Foundation and ESMA statement of protocols for cooperation on International Financial Reporting Standards , , Reference PDF
209.65 KB