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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
25/09/2012 2012/603 ESMA Data on Prospectuses Approved and Passported- January 2012 to June 2012 , Final Report PDF
431.12 KB
NOTE: This Report is an amended version of the Report published on 25 September 2012. The previously published Report was amended on 15 May 2013 following the discovery of factual errors in the statis-tical information in Section III.2.   Title ESMA Data on Prospectuses Approved and Passported - January 2012 to June 2012
27/09/2012 2012/567 Letter to IASB on the draft Interpretation Put Options Written on Non-Controlling Interests Letter PDF
99.2 KB
27/09/2012 2012/568 Letter to EFRAG regarding its comment to IASB on its draft Interpretation Put Options Written on Non-Controlling Interests Letter PDF
104.06 KB
01/10/2012 2012/607 Further amendments to ESMA’s Recommendations for the consistent implementation of the Prospectus Regulation regarding mineral companies , Consultation Paper PDF
481.61 KB
20/11/2012 2012/673 Letter to the IFRS Foundation- IASB and IFRS Interpretations Committee Due Process Handbook Letter PDF
55.47 KB
20/11/2012 2012/674 Letter to EFRAG- IASB and IFRS Interpretations Committee Due Process Handbook Letter PDF
65.36 KB
11/12/2012 2012/779 Comment letter to the IASB regarding IFRS 8 operating segments Letter PDF
430.35 KB
11/12/2012 2012/780 Comment letter to the EFRAG regarding its call for evidence on experiences with IFRS 8 operating segments Letter PDF
476.75 KB
12/12/2012 JC 2012/115 Joint ESA letter to the IASB regarding its request for information on its comprehensive review of IFRS for SMEs Letter PDF
44.65 KB
20/12/2012 2012/841 Guidelines and recommendations on the scope of the CRA Regulation Consultation Paper PDF
255.36 KB
09/01/2013 2012/878 ESMA’s technical advice on possible delegated acts concerning the Prospectus Directive as amended by the Directive 2010/73/EU , Letter PDF
36.15 KB
30/01/2013 2013/103 Letter to the IFRS Foundation- Proposal to Establish an Accounting Standards Advisory Forum Letter PDF
188.25 KB
30/01/2013 2013/104 Letter to the EFRAG- IFRS Foundation Proposal to Establish an Accounting Standards Advisory Forum Letter PDF
189.38 KB
11/02/2013 2013/190 Letter to the EFRAG- on the DP: Towards a Disclosure Framework for the Notes Letter PDF
493.55 KB
14/02/2013 2013/218 Considerations of materiality in financial reporting , Final Report PDF
446.95 KB
15/02/2013 2013/210 Comment letter to the IASB regarding its exposure draft- Annual Improvements to IFRSs 2011-2013 cycle Letter PDF
130.73 KB
15/02/2013 2013/211 Comment letter to the EFRAG regarding IASBs exposure draft- Annual Improvements to IFRSs 2011-2013 cycle Letter PDF
64.25 KB
20/02/2013 2013/228 Comment letter to the IASB regarding its request for information on a review of the IFRS for SMEs Letter PDF
51.14 KB
15/03/2013 2013/316 Draft Regulatory Technical Standards on specific situations that require the publication of a supplement to the prospectus , Consultation Paper PDF
672.89 KB
The Consultation Paper sets out a draft Regulatory Technical Standard concerning situations that require the systematic publication of a supplement to the prospectus which the European Securities and Markets Authority (ESMA) is obliged to develop in accordance with Article 16(3) of the Prospectus Directive. The listed situations are concrete examples of the general obligation in Article 16(1)  to mention in a supplement every significant new factor, material mistake or inaccuracy relating to information included in the prospectus which is capable of affecting the assessment of the securities. ESMA believes that the test whether a new factor, mistake or inaccuracy qualifies as a triggering event for producing a supplement is the same test as whether information should be included in the prospectus. As a consequence, significance or materiality should be assessed according to the same qualitative and/or quantitative criteria used when drafting the prospectus. In light of this, ESMA has identified a short list comprising 10 situations, which will always require issuers, offerors or persons asking for admission to trading to draw up and publish a supplement to the prospectus.The CP includes a draft Regulatory Technical Standard setting out the situations that would require a systematic publication of a supplement as well as the minimum content of such a supplement. Responses to the consultation should be submitted online by 28 June 2013.
18/03/2013 2013/308 Annual report on the application of the Regulation on credit rating agencies- 2012 Final Report PDF
601.08 KB
This is the second annual report on the application of the Credit Rating Agencies Regulation.