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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
20/12/2017 ESMA65-8-5240 FIRDS Instructions on download and use of full and delta transparency results files Reference PDF
466.79 KB
19/12/2017 ESMA70-156-185 Template for reporting circuit breakers parameters to ESMA Reference XLSX
41.46 KB
19/12/2017 ESMA70-156-181 Procedure for reporting of circuit breakers’ parameters by NCAs to ESMA Reference PDF
462.58 KB
06/12/2017 ESMA71-99-669 ESMA MIFID and MAR Data Systems , , , Reference PDF
208.06 KB
04/12/2017 ESMA31-69-163 FORM Application form for CFSC CWG , Reference DOCX
34.73 KB
04/12/2017 ESMA31-69-163 Call for expressions of interest for the Consultative Working Group of ESMA’s Corporate Finance Standing Committee (CFSC) , Reference PDF
275.59 KB
27/10/2017 ESMA32-63-364 Summary of results of the fact finding exercise on IFRS 9 and IFRS 15 , Reference PDF
292.46 KB
19/10/2017 ESMA50-165-421 EU derivatives markets ─ a first-time overview , , , Reference PDF
477.35 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
09/10/2017 ESMA70-145-238 Legal Entity Identifier- Briefing Note Reference PDF
181.66 KB
29/09/2017 ESMA70-156-227 Final report on draft RTS on the trading obligation for derivatives under MiFIR Report PDF
609.23 KB
15/09/2017 ESMA70-154-259 Procedure for exemption of MiFIR access provisions for trading venues as regards exchange-traded derivatives Reference PDF
201.65 KB
13/09/2017 ESMA43-318-1079 Warning- Unauthorised use of ESMA’s identity and logo , Reference PDF
241.2 KB
07/09/2017 Delegation agreement - FI/DK Delegation Agreement between Finanssivalvonta and Finansinspektionen , Reference PDF
233.71 KB
12/07/2017 ESMA32-67-284 Review of Fair Value Measurement in the IFRS financial statements , Report PDF
1.58 MB
28/06/2017 ESMA32-60-196 Call for volunteers- Field test European Single Electronic format (ESEF) , Reference PDF
251.41 KB
19/06/2017 ESMA70-156-166 Response template consultation trading obligation MiFIR Reference DOCX
771 KB
16/06/2017 Delegation agreement - SE/DK Delegation Agreement between Finanstilsynet and Finansinspektionen , Reference PDF
113.56 KB
11/05/2017 ESMA32-60-172 Invitation to the ESMA European Single Electronic Format Meet-the-Market Workshop , , Reference PDF
270.83 KB
10/04/2017 ESMA32-51-382 Enforcement and Regulatory Activities of Accounting Enforcers in 2016 Report PDF
657.13 KB

The report provides an overview of the activities of the European Securities and Markets Authority (ESMA) and the accounting enforcers in the European Economic Area (EEA), hereafter ‘European enforcers’, when examining compliance of financial information provided by issuers with IFRS in 2016. It also provides an overview of the main activities performed at European level, quantitative information on enforcement activities in Europe as well as ESMA’s contribution to the development of the single rulebook in the area of financial reporting. In addition, it also outlines ESMA’s activities for 2017 in the area of corporate reporting following its Supervisory Convergence Work Programme.