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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
19/09/2018 ESMA71-99-1036 Steven Maijoor Keynote New technologies within and beyond capital markets , Speech PDF
163.18 KB
11/06/2020 ESMA70-156-3070 Statement_Access ETDs , , Statement PDF
112.54 KB
20/06/2016 2016/940 Statement by Steven Maijoor at ECON MiFID II/MiFIR Scrutiny Session, 21 June 2016 , Statement PDF
235.65 KB
22/10/2015 2015/1597 Standard form for major holdings , Reference DOCX
350.81 KB
22/10/2015 2015/1596 Standard form for disclosure of Home Member State , Reference DOCX
344.53 KB
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13/06/2016 2016/945 Speech for the DSGV Kapitalmarktsymposium- Verena Ross, 10 June 2016, Berlin Speech PDF
275.69 KB
15/10/2019 ESMA71-319-144 Speech by Steven Maijoor on Corporate Governance in Zagreb , Speech PDF
108.62 KB
23/01/2017 ESMA71-844457584-330 Speech by Patrick Armstrong- FinTech, Oslo Børs ASA Conference, 18 January 2017 , Speech PDF
181.84 KB
18/05/2017 pkaspeech Speech by Patrick Armstrong on The Adoption of RegTech within the Financial Services Industry Speech PDF
255.17 KB
27/06/2018 ESMA70-145-924 Speech by ESMA Executive Director Verena Ross on LEI , Speech PDF
255.18 KB
19/10/2018 ESMA 32-67-510 Speech by ESMA Chair Maijoor at Banco de España – CEMFI – FSI High-Level Conference Speech PDF
288.04 KB
18/05/2018 ESMA70-154-555 SMSC Terms of Reference Reference PDF
209.92 KB
14/08/2014 PROC/2014/14 Security Systems and Services CLOSED Procedure PDF
125.35 KB
- Security Systems and Services Contract Notice - Security Systems and Services ITT Cover Letter - Security Systems and Services Tender Specifications - Security Systems and Services Annex Ia – Lot 1 Draft FWC - Security Systems and Services Annex Ib – Lot 2 Draft FWC - Security Systems and Services Annex II – Declaration of Honour - Security Systems and Services Annex IV – Lot 1 Price - Security Systems and Services Annex V – Lot 2 Price
01/07/2016 2016/1064 RTS 22 Annex II National client identifiers for natural persons to be used in transaction reports Reference PDF
224.16 KB
29/05/2019 ESMA70-154-1204 Revised Public_ Statement_Trading_Obligation_Shares , Statement PDF
82.26 KB
09/02/2017 ESMA70-872942901-3 Revised ESMA draft MiFID ITS — position reporting of commodity derivatives Technical Standards PDF
184.48 KB
16/06/2014 2014/643 Review on the application of accounting requirements for business combinations in IFRS financial statements , Final Report PDF
751.04 KB

This report evaluates the consistency of application of key requirements of IFRS 3 - Business Combinations and how compliant and entity-specific IFRS 3 disclosures are in the 2012 annual IFRS financial statements of a sample of 56 issuers in the European Union (EU). It also includes other IFRS 3 issues identified as part of the enforcement experience of European national enforcers (European Enforcers) that participate in the European Enforcers Coordination Sessions (EECS).

26/07/2012 2012/482 Review of Greek Government Bonds accounting practices , Final Report PDF
583.61 KB

This report includes a Review of Greek Government Bonds accounting practices in the IFRS Financial Statements for the year ended 31 December 2011.

12/07/2017 ESMA32-67-284 Review of Fair Value Measurement in the IFRS financial statements , Report PDF
1.58 MB
18/11/2013 2013/1664 Review of Accounting Practices- Comparability of IFRS Financial Statements of Financial Institutions in Europe Final Report PDF
1.3 MB
This report provides an overview of accounting practices of financial institutions in Europe in selected areas related to financial instruments. It evaluates the level of comparability and quality of the disclosures in the 2012 IFRS financial statements of a sample of 39 major European financial institutions and includes recommendations to enhance the transparency of financial information through the application of the IFRS provisions. Transparent financial information plays a key role in maintaining market confidence, improving markets’ efficiency by allowing investors to identify risks in a timely manner, contributing to financial stability and is a pre-requisite in creating premises for sound economic growth. As an effect of market turbulences resulting from the financial crisis, transparency and comparability of the financial statements of financial institutions have gained increased importance for market participants. In this context, ESMA has intensified its reviewing activities, with an increased focus on the financial statements of financial institutions and together with EBA and ESRB has undertaken further initiatives to improve the level of confidence in the financial sector by asking financial institutions to provide better disclosure of financial and risk information in financial reporting. Overall ESMA found that disclosures specifically covered by requirements of IFRS 7 – Financial Instru-ments: Disclosures were generally provided and acknowledges the efforts made by financial institutions to improve the quality of their financial statements. Yet, ESMA observed a wide variability in the quality of the information provided and identified some cases where the information provided was not sufficient or not sufficiently structured to allow comparability among financial institutions. Some financial institutions provided disclosures that were not specific enough, lacked links between quantitative and narrative information, or provided disclosures that could not be reconciled to the primary financial statements. ESMA urges issuers to take a step back and consider the overall objectives of IFRS 7 against their specific circumstances when preparing disclosures. When information was provided outside financial statements (e.g. in a risk report or business review), in some cases it was unclear whether it was incorporated by reference. In general, users of financial infor-mation would benefit if information provided in different sections of the financial report were linked to each other and if information provided across these reports was consistent or major differences in bases used to provide this information were explained.