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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
07/04/2015 2015/666 ESMA's comment letter regarding the IASB’s Exposure Draft Disclosure Initiative Letter PDF
241 KB
07/04/2015 2015/667 ESMA's comment letter to the EFRAG regarding the IASB’s Exposure Draft Disclosure Initiative Letter PDF
242.59 KB
23/02/2015 2015/168 Letter to EU Institutions re ESMA’s 2015 Work Programme , , Letter PDF
37.31 KB
Dear Mr Gualtieri, Ms Ribkina and Commissioner Hill, On 30 September 2014 we sent you ESMA’s Work Programme for 2015, which was based on the budget request that had been approved by ESMA’s Board of Supervisors: a budget of €38,639,000 and 147 Establishment Plan posts. The EU budget had not been voted at the time. Following the adoption of the EU budget, ESMA’s 2015 expenditure budget is €33,601,402 (plus an additional €3,100,000 from assigned revenues for tasks delegated from National Competent Authorities) with an Establishment Plan of 137 posts. ESMA’s Board of Supervisors has approved a revised work programme to account for the difference of €5m and 10 Establishment Plan posts; representing a 15% reduction compared to the planned ESMA budget and 7% of its Establishment Plan. ESMA will therefore lack sufficient resources to execute all the tasks that were initially planned for 2015. The Work Programme explains the areas where reprioritisation had to take place, including the risk that ESMA will not fully meet its legal obligations, for instance due to the delay of delivery compared to legally set timetables. A summary of the deprioritised tasks is annexed to the Work Programme and reproduced in the table below. 2014/1200rev ESMA Work Programme
09/02/2015 2015/261 Letter to EFRAG on IASB ED Amendments to IFRS 2 Letter PDF
69.37 KB
09/02/2015 2015/260 Letter to IASB ED Amendments to IFRS 2 Letter PDF
59.8 KB
16/01/2015 2015/60 Letter to the IFRS IC tentative agenda decision related to IFRS 11 Joint Arrangements Letter PDF
43.36 KB
12/01/2015 2015/25 Letter to EFRAG on the IASB's DP Reporting the Financial Effects of Rate Regulation Letter PDF
141.57 KB
12/01/2015 2015/24 Letter to the IASB DP Reporting the Financial Effects of Rate Regulation Letter PDF
141.54 KB
08/12/2014 2014/1452 Letter to the EFRAG DCL on IASB ED Measuring Quoted Investments in Subsidiaries JV and Associates at FV Letter PDF
87.2 KB
08/12/2014 2014/1451 Letter to the IASB ED Measuring Quoted Investments in Subsidiaries JV and Associates at FV Letter PDF
83.88 KB
08/12/2014 2014/1450 Letter to the EFRAG DCL on IASB ED Recognition of DTA for Unrealised Losses Letter PDF
62.94 KB
08/12/2014 2014/1449 Letter to the IASB ED Recognition of DTA for Unrealised Losses Letter PDF
62.9 KB
24/11/2014 2014/1396 Letter to the IFRS IC TAD on IFRS 12 Letter PDF
36.36 KB
24/11/2014 2014/1395 Letter to the IFRS IC TAD on levies Letter PDF
37.81 KB
16/10/2014 2104/1255 Letter to EFRAG on the Discussion Paper Accounting for dynamic risk management Letter PDF
109.97 KB
16/10/2014 2014/1254 Letter to the IASB on the Discussion Paper Accounting for dynamic risk management Letter PDF
107.36 KB
02/10/2014 2014/1211 Letter to IFRS IC on Accounting for exchange of equity instruments Letter PDF
29.86 KB
02/10/2014 2014/1210 Letter to IFRS IC on Core Inventories Letter PDF
32.3 KB
17/09/2014 2014/1158 Letter to the IASB on the ED- Investment Entities Applying the Consolidation Exception Letter PDF
72.45 KB
17/09/2014 2014/1157 Letter to EFRAG on the ED- Investment Entities Applying the Consolidation Exception Letter PDF
72.01 KB