ESMA Library

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

7197 documents
Date Sort ascending Reference Title Sections Type Main document Info
ESEF Taxonomy 2025 ESEF Taxonomy 2025 Electronic reporting Reference
Related documents
Summary

ESEF taxonomy 2025 - entry points

Main document:

ESEF taxonomy 2025 

Related documents:

ESEF XBRL Taxonomy Documentation 2025

ESEF Taxonomy 2025 Architecture

ESEF Validation Rules 2025

 

Copyright notice © IFRS Foundation

Copyright and database right in the IFRS Taxonomy Materials is being held by the IFRS Foundation. The IFRS Taxonomy Materials are produced using XBRL language with the permission of XBRL International.

The IFRS Foundation shall not assert its rights in the IFRS Taxonomy Materials within the EEA towards the preparation and use of tagged IFRS financial statements in the context of application of IFRS Standards.

The IFRS Foundation reserves all other rights, including but not limited to those outside the EEA.

Commercial use including reproduction is strictly prohibited. For further information please contact the IFRS Foundation at www.ifrs.org

Translated versions
ESEF Conformance Suite 2025 ESEF Conformance Suite 2025 Electronic reporting Reference
Related documents
Summary

Main document:

2025 ESEF conformance suite test files

Related documents:

ESEF conformance suite 2025 documentation

ESEF conformance suite 2025 summary of tests

 

Copyright notice © IFRS Foundation

Copyright and database right in the IFRS Taxonomy Materials is being held by the IFRS Foundation. The IFRS Taxonomy Materials are produced using XBRL language with the permission of XBRL International.

The IFRS Foundation shall not assert its rights in the IFRS Taxonomy Materials within the EEA towards the preparation and use of tagged IFRS financial statements in the context of application of IFRS Standards.

The IFRS Foundation reserves all other rights, including but not limited to those outside the EEA.

Commercial use including reproduction is strictly prohibited. For further information please contact the IFRS Foundation at www.ifrs.org

Translated versions
ESMA42-110-812 Notifications of Compliance with Guidelines – Overview Table Guidelines and Technical standards Reference DOWNLOAD 285.29 KB
ESMA42-646012687-331 ESMA Guidelines About ESMA, Guidelines and Technical standards Reference DOWNLOAD 103.43 KB
ESMA Independent Member of CCP SC N. Giusto Calendar 2026 Calendar of CCP Supervisory Committee Independent Member, Nicoletta Giusto About ESMA, CCP Reference DOWNLOAD 143.84 KB
ESMA Independent Member of CCP SC F. Wendt Calendar 2026 Calendar of Independent Member of the CCP Supervisory Committee, Froukelien Wendt About ESMA, CCP Reference DOWNLOAD 140.76 KB
ESMA Chair of CCP SC Calendar 2026 Calendar of CCP Supervisory Committee Chair, Klaus Löber About ESMA, CCP Reference DOWNLOAD 155.56 KB
ESMA75-113276571-1679 Statement on the end of transitional periods under MiCA Digital Finance and Innovation Statement DOWNLOAD 158.45 KB
ESMA35-24871704-2595 Compliance table on MiCA suitability and portfolio periodic statement Guidelines Digital Finance and Innovation, Guidelines and Technical standards, Investor protection Compliance table DOWNLOAD 297.59 KB
ESMA35-24871704-2592 Compliance table on MiCA reverse solicitation Guidelines Guidelines and Technical standards, Investor protection Compliance table DOWNLOAD 272.21 KB
ESMA35-24871704-2591 Compliance table on MiCA crypto-asset transfer Guidelines Guidelines and Technical standards, Investor protection Compliance table DOWNLOAD 282.42 KB
Calendar of the ED 2026 Calendar of the Executive Director of ESMA About ESMA Reference DOWNLOAD 154.89 KB
ESMA00-666616337-488 Call for Evidence on the restricted subscription and private credit ratings Credit Rating Agencies Consultation Paper DOWNLOAD 272.34 KB
Related documents Call for Evidence on restricted subscription and private credit ratings - Reply form
Summary
Translated versions
ESMA84-181152981-5302 Call for Evidence on restricted subscription and private credit ratings - Reply form Credit Rating Agencies Reference DOWNLOAD 722.38 KB
Related documents Call for Evidence on the restricted subscription and private credit ratings
Summary
Translated versions
ESMA80-634726060-3085 Guidelines on the submission of periodic information by Benchmark Administrators, Credit Rating Agencies and Market Transparency Infrastructures Benchmarks, Credit Rating Agencies, Guidelines and Technical standards, Supervision Guidelines & Recommendations DOWNLOAD 474.63 KB
Related documents
Summary
Translated versions BG , DE , EL , ES , FR , IT , NL , PL , PT , SV
ESMA32-1016739655-1385 Letter to the IFRS Interpretation Committee on the Determination of residual value (IAS 16) Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 218.69 KB
ESMA conference 2026 ESMA conference 2026: A new era for EU capital markets - programme About ESMA Reference DOWNLOAD 202.58 KB
Related documents
Summary

Find more details on the conference page.

Translated versions
ESMA81-1841807023-996 Public statement on transitional provisions under the BMR review Benchmarks Statement DOWNLOAD 290.7 KB
ESMA newsletter Newsletter February and March 2026 ESMA newsletter Reference DOWNLOAD 14.37 MB
ESMA22-1669215091-6585 Summary of conclusions MiCA Delegated Project Board - February 2026 Board of Supervisors Summary of Conclusions DOWNLOAD 180.69 KB