ESMA LIBRARY
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Reset all filters| 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 | IFRS Supervisory Convergence | Letter | PDF 337.94 KB |
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| 01/04/2019 | ESMA32-63-697 | Letter to IFRS IC- Determination of the lease term | IFRS Supervisory Convergence | Letter | PDF 190.47 KB |
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| 15/01/2013 | 2013/9 | Letter to IFRS IC- Elimination of intercompany profits between an issuer and its joint venture | IFRS Supervisory Convergence | Letter | PDF 228.54 KB |
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| 17/04/2019 | ESMA32-63-711 | Letter to IFRS IC- Presentation of lump-sum compensation payments in the airline industry | IFRS Supervisory Convergence | Letter | PDF 312.75 KB |
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| 07/02/2018 | ESMA32-67-453 | Letter to Monitoring Group on Governance and Oversight of IAASB | IFRS Supervisory Convergence | Letter | PDF 189.21 KB |
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| 26/07/2016 | 2016/1164 | Letter to the Commissioner Dombrovskis on MAR ITS | Market Abuse, Market Integrity | Letter | PDF 205.33 KB |
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| 03/02/2021 | JC 2021 13 | Letter to the EU Commission on PRIIPS | Fund Management, Joint Committee | Letter | PDF 305.95 KB |
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| 13/05/2015 | 2015/841 | Letter to the European Commission- Early legal review | Corporate Information | Letter | PDF 241.49 KB |
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| 13/09/2017 | ESMA32-67-423 | Letter to the IASB on post-implementation review- IFRS 13 fair value measurement | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 91.23 KB |
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| 30/03/2021 | ESMA32-67-771 | Letter to the IASB on RFI IFRS10-11-12 | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 137.16 KB |
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| 14/06/2012 | 2012/248 | Letter to the IFRS Interpretation Committee- Accouting exposure to Greek sovereign debt | IFRS Supervisory Convergence | Letter | PDF 361.61 KB |
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| 21/02/2013 | 2013/244 | Letter to the IFRS regarding discontinued operations- change in disposal method | IFRS Supervisory Convergence | Letter | PDF 190.81 KB |
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| 21/07/2020 | ESAs 2020 19 | Outcome of ESA review of the PRIIPs Delegated Regulation | Fund Management, Joint Committee | Letter | PDF 81.98 KB |
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| 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 | Risk Analysis & Economics - Markets Infrastructure Investors, Joint Committee | Letter | PDF 91.91 KB |
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| 01/04/2016 | 2016/419 | Q&A Market Abuse Directive | Market Abuse | Q&A | PDF 175.08 KB |
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| 01/04/2022 | ESMA32-51-370 | Q&A on ESMA Guidelines on Alternative Performance Measures | Corporate Disclosure, Corporate Information | Q&A | PDF 987.02 KB |
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| 11/04/2019 | ESMA31-62-780 | Q&A on Prospectus Related Topics | Brexit, Corporate Disclosure, Corporate Finance, Corporate Governance, Corporate Information, Prospectus, Supervisory convergence | Q&A | PDF 957.9 KB |
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| 23/06/2022 | ESMA70-145-111 | Q&A on the Market Abuse Regulation | Market Abuse, Market Integrity | 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. |
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| 09/11/2020 | ESMA31-67-127 | Question and answers on Transparency Directive (TD) | Brexit, Corporate Disclosure, Corporate Finance, Supervisory convergence, Transparency | Q&A | PDF 352.79 KB |
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| 19/12/2016 | 2016/JCESA QA | Questions and Answers on Big Data | Joint Committee | Q&A | PDF 333.65 KB |