ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
15/11/2019 ESMA32-61-379 Comment letter to IASB on ED IAS 1 amendments Disclosure accounting policies Letter PDF
154.66 KB
15/11/2019 ESMA32-61-369 Comment letter to IASB on ED IAS 12 Amendments deferred tax aristing from single transaction Letter PDF
37.41 KB
15/11/2019 ESMA32-61-378 Comment letter to EFRAG on ED IAS 12 Amendments deferred tax aristing from single transaction Letter PDF
35.9 KB
19/11/2019 ESMA71-319-154 Banking and the MiFID II review , , Speech PDF
135.75 KB
22/11/2019 ESMA71-319-157 Keynote Address- EFAMA Investment Management Forum , Speech PDF
165.09 KB
28/11/2019 ESMA32-67-610 EFRAG Conference 28 November 2019- IFRS and Regulation- Keynote Speech Steven Maijoor Speech PDF
165.97 KB
02/12/2019 esma31-62-1193 List of prospectus thresholds , , Reference PDF
221.54 KB
12/12/2019 ESMA63-43-1427 ESMA 2019 Budget – Amendment n. 2 Reference PDF
185.64 KB
20/12/2019 ESMA32-334-150 Report On the use of Alternative Performance Measures and on the compliance with ESMA’s APM Guidelines , Report PDF
800.36 KB
13/01/2020 ESMA63-43-1444 ESMA Budget 2020 , , Reference PDF
128.99 KB
31/01/2020 ESMA31-59-1451 Letter to EC concerning ESMA's techical advice on general equivalence criteria for prospectuses Letter PDF
117.07 KB
20/02/2020 ESMA34-32-418 AIFMD MoUs signed by the EU authorities , Reference XLSX
50.84 KB
27/02/2020 ESMA/2014/677-REV Information on shareholder cooperation and acting in concert under the Takeover Bids Directive , Statement PDF
416.26 KB

The European Securities and Markets Authority (ESMA) has published an update to its statement on practices governed by the Takeover Bid Directive (TBD), focused on shareholder cooperation issues relating to acting in concert and the appointment of board members. The update concerns a change to the Croatian creep-in threshold and secondary threshold in Appendix B. The statement contains a White List of activities that shareholders can cooperate on without the presumption of acting in concert. It also contains information on how shareholders may cooperate in order to secure board member appointments by setting out factors that national authorities may take into account when considering whether shareholders are acting in concert.The statement is in response to a request by the European Commission for clarity on these issues, following its 2012 report on the application of the TBD. It is based on information collected about the TBD’s application and common practices across the European Economic Area (EEA). The statement was prepared by the Takeover Bids Network, a permanent working group, under ESMA’s auspices, that promotes the exchange of information on practices and application of the TBD across EEA.

03/03/2020 ESMA50-164-3187 Innovation on a Grand Scale- speech by Steven Maijoor, Afore Consulting 4th Annual FinTech and Regulation Conference,Brussels , Speech PDF
113.31 KB
25/03/2020 ESMA32-63-951 Accounting implications of the COVID-19 outbreak on the calculation of expected credit losses in accordance with IFRS 9 , Statement PDF
135.91 KB
27/03/2020 ESMA31-69-263 Application form CSFC CWG Reference DOCX
40.09 KB
27/03/2020 ESMA31-69-261 Call for expression of interest CFSC CWG 2020 Reference PDF
133.21 KB