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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
28/03/2012 2012/197 fr Orientations relatives à l’évaluation du risque et au calcul du risque global pour certains types d’OPCVM structurés , Guidelines & Recommendations PDF
268.25 KB
28/03/2012 2012/197 ga Treoirlínte um thomhas riosca agus ríomh an nochta domhanda le haghaidh cineálacha áirithe GCUI struchtúrtha , Guidelines & Recommendations PDF
263.37 KB
28/03/2012 2012/197 hu Az egyes strukturált ÁÉKBV-k kockázatának mérésére és teljes kitettségének számítására vonatkozó iránymutatások , Guidelines & Recommendations PDF
274.08 KB
28/03/2012 2012/197 it Guidelines sulla misurazione del rischio e sul calcolo dell’esposizione complessiva per taluni tipi di OICVM strutturati , Guidelines & Recommendations PDF
265.68 KB
28/03/2012 2012/197 lt Tam tikrų tipų struktūrizuotųjų KIPVPS rizikos vertinimo ir bendros rizikos apimties apskaičiavimo gairės , Guidelines & Recommendations PDF
262.77 KB
28/03/2012 2012/197 lv Pamatnostādnes par riska novērtēšanu un vispārējā riska aprēķināšanu dažu veidu strukturētiem PVKIU , Guidelines & Recommendations PDF
270.71 KB
28/03/2012 2012/197 mt Linji gwida dwar il-kejl tar-riskji u l-kalkolazzjoni tal-espożizzjoni globali għal ċerti tipi ta’ UCITS strutturati , Guidelines & Recommendations PDF
272.33 KB
28/03/2012 2012/197 nl Richtsnoeren voor risicometing en de berekening van het totale risico voor bepaalde types gestructureerde icbe’s , Guidelines & Recommendations PDF
267.84 KB
28/03/2012 2012/197 pl Wytyczne w sprawie pomiaru ryzyka i obliczania ogólnego narażenia na ryzyko w odniesieniu do niektórych rodzajów UCITS strukturyzowanych , Guidelines & Recommendations PDF
272.91 KB
28/03/2012 2012/197 pt Orientações relativas à avaliação do risco e ao cálculo da exposição global de determinados tipos de OICVM estruturados , Guidelines & Recommendations PDF
268.55 KB
28/03/2012 2012/197 ro Ghid privind măsurarea riscului şi calcularea expunerii globale pentru anumite tipuri de OPCVM-uri structurate , Guidelines & Recommendations PDF
267.6 KB
28/03/2012 2012/197 sk Usmernenia o meraní rizika a výpočte celkového rizika pre určité typy štruktúrovaných PKIPCP , Guidelines & Recommendations PDF
272.43 KB
28/03/2012 2012/197 sl Smernice o merjenju tveganj in izračunu skupne izpostavljenosti za nekatere vrste strukturiranih UCITS skladov , Guidelines & Recommendations PDF
267.01 KB
28/03/2012 2012/197 sv Riktlinjer om riskbedömning och beräkning av total exponering i vissa typer av strukturerade fondföretag , Guidelines & Recommendations PDF
265.15 KB
17/04/2012 2012/108 ESMA budget for 2012 Reference PDF
180.43 KB
07/05/2012 2012/275 ESMA’s 2012 Regulatory Work Programme Reference PDF
198.04 KB
ESMA’s annual regulatory programme aims to provide information on the planned technical standards, technical advice and guidelines & recommendations to be issued by ESMA in 2012. This information is provided in accordance with article 3 of the procedure for developing and adopting draft technical standards and guidelines and recommendations. The regulatory programme takes into account, amongst others, ESMA’s objectives and tasks, the procedure for adopting technical standards, providing technical advice and issuing guidelines as well as the scope and nature of specific powers conferred in European Union legislative acts to ESMA.    The regulatory work programme is based on the ESMA 2012 Work Programme approved by the Board of Supervisors in November 2011 and published on 4 January 2012 on the ESMA website, but provides a more detailed outline of the individual work streams.  
14/06/2012 2012/248 Letter to the IFRS Interpretation Committee- Accouting exposure to Greek sovereign debt Letter PDF
361.61 KB
25/06/2012 ESMA 2011 ESMA annual report for 2011 Annual Report PDF
2.97 MB
This annual report is the first annual report of ESMA.
28/06/2012 2012/412 Activity Report on IFRS Enforcement in the European Economic Area in 2011 Final Report PDF
345.02 KB

The European Securities and Markets Authority (ESMA) has published its Activity Report on IFRS Enforcement in the European Economic Area in 2011. The report provides an overview of the monitoring of compliance of financial information with the International Financial Reporting Standards (IFRS) and enforcement action taken in the European Economic Area (EEA) in 2011. The report is based on the activities of the European Enforcers Coordination Sessions (EECS) and of the accounting enforcers in the EEA (European enforcers).  This operates under ESMA's oversight and its main objective is to coordinate the enforcement activities of Member States in order to increase convergence amongst European enforcer's activities which should contribute to fostering investor confidence. Its main functions include coordination of enforcement activities through the exchange of views on particular accounting matters, providing feedback to the International Accounting Standards Board on issues related to the application of the IFRS and work on dedicated projects identified as key priorities. This report: provides an overview of enforcement activities in the EEA and the coordination of enforcement through EECS; presents the outcome and some tentative conclusions relating to the enforcement of IFRS; and provides a summary of EECS engagement with third country accounting enforcers. The report is based on the activities of EECS and the European enforcers during 2011 relating to: Activities undertaken or coordinated at European level; Issues brought to the attention of the standard setter; Ex-ante activities incurred as part of the preparation of the annual review process; Findings in respect of reviews conducted in 2011; Actions taken to improve the quality of future financial reporting; and Decisions and emerging issues discussed during EECS meetings in the year.

06/07/2012 2012/387 Final report Guidelines on certain aspects of the MiFID suitability requirements , Final Report PDF
444.15 KB