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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
17/04/2019 ESMA32-63-699 Letter to IFRS IC- Application of hyperinflationary accounting Letter PDF
337.94 KB
01/04/2019 ESMA32-63-697 Letter to IFRS IC- Determination of the lease term Letter PDF
190.47 KB
15/01/2013 2013/9 Letter to IFRS IC- Elimination of intercompany profits between an issuer and its joint venture Letter PDF
228.54 KB
17/04/2019 ESMA32-63-711 Letter to IFRS IC- Presentation of lump-sum compensation payments in the airline industry Letter PDF
312.75 KB
07/02/2018 ESMA32-67-453 Letter to Monitoring Group on Governance and Oversight of IAASB Letter PDF
189.21 KB
26/07/2016 2016/1164 Letter to the Commissioner Dombrovskis on MAR ITS , Letter PDF
205.33 KB
03/02/2021 JC 2021 13 Letter to the EU Commission on PRIIPS , Letter PDF
305.95 KB
13/05/2015 2015/841 Letter to the European Commission- Early legal review Letter PDF
241.49 KB
13/09/2017 ESMA32-67-423 Letter to the IASB on post-implementation review- IFRS 13 fair value measurement , , Letter PDF
91.23 KB
30/03/2021 ESMA32-67-771 Letter to the IASB on RFI IFRS10-11-12 , , Letter PDF
137.16 KB
14/06/2012 2012/248 Letter to the IFRS Interpretation Committee- Accouting exposure to Greek sovereign debt Letter PDF
361.61 KB
21/02/2013 2013/244 Letter to the IFRS regarding discontinued operations- change in disposal method Letter PDF
190.81 KB
21/07/2020 ESAs 2020 19 Outcome of ESA review of the PRIIPs Delegated Regulation , Letter PDF
81.98 KB
14/03/2013 ESA/2013/007 Possible Framework for the Regulation of the Production and Use of Indices Serving as Benchmarks in Financial and other Contracts , Letter PDF
91.91 KB
01/04/2016 2016/419 Q&A Market Abuse Directive Q&A PDF
175.08 KB
01/04/2022 ESMA32-51-370 Q&A on ESMA Guidelines on Alternative Performance Measures , Q&A PDF
987.02 KB
11/04/2019 ESMA31-62-780 Q&A on Prospectus Related Topics , , , , , , Q&A PDF
957.9 KB
23/06/2022 ESMA70-145-111 Q&A on the Market Abuse Regulation , Q&A PDF
470.97 KB

The purpose of this document is to promote common supervisory approaches and practices in the application of MAR and its implementing measures. It does this by providing responses to questions posed by the general public and competent authorities in relation to the practical application of the MAR framework

The content of this document is aimed at competent authorities to ensure that in their supervisory activities and their actions are converging along the lines of the responses adopted by ESMA and at helping issuers, investors and other market participants by providing clarity on the content of the market abuse rules, rather than creating an extra layer of requirements.

09/11/2020 ESMA31-67-127 Question and answers on Transparency Directive (TD) , , , , Q&A PDF
352.79 KB
19/12/2016 2016/JCESA QA Questions and Answers on Big Data Q&A PDF
333.65 KB