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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
18/07/2017 ESMA32-61-179 Letter to EFRAG on IASB exposure draft improvements to IFRS 8 operating segments , Letter PDF
212.64 KB
17/07/2019 ESMA32-61-359 Letter to EFRAG on IASBF Exposure Draft on proposed amendments to the due process handbook , Letter PDF
355.64 KB
19/06/2019 ESMA32-61-351 Letter to EFRAG on IASB’s Exposure Draft Interest Rate Benchmark Reform Letter PDF
222.98 KB
18/04/2019 ESMA32-61-325 Letter to EFRAG on IASB’s Exposure Draft Onerous Contracts Letter PDF
570.35 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
11/05/2020 ESMA32-61-402 Letter to IASB Exposure Draft COVID-19 Related Rent Concessions , Letter PDF
122.4 KB
20/10/2017 ESMA32-61-208 Letter to IASB on ED Amendments to IAS 16 Letter PDF
83.1 KB
12/12/2017 ESMA32-61-221 Letter to IASB on Exposure Draft Amendments to IAS 8 Letter PDF
172.08 KB
23/05/2017 ESMA32-61-172 Letter to IASB on Exposure Draft Amendments to IFRS 9 Prepayment Features , Letter PDF
99.32 KB
19/06/2019 ESMA32-61-354 Letter to IASB on Exposure Draft Interest Rate Benchmark Reform Letter PDF
221.71 KB
12/12/2017 ESMA32-61-222 Letter to IASB on Exposure Draft on Amendments to IAS 1 and IAS 8 Letter PDF
81.11 KB
18/04/2019 ESMA32-61-326 Letter to IASB on the Exposure Draft Onerous Contracts Letter PDF
578.77 KB
20/12/2018 ESMA32-61-289 Letter to IASB regarding its Discussion Paper on FICE Letter PDF
437.22 KB
20/10/2017 ESMA32-61-189 Letter to IASB regarding its Discussion Paper on Principles of Disclosure Letter PDF
938.27 KB
18/07/2017 ESMA32-61-178 Letter to IASB regarding its exposure draft on Improvements to IFRS 8 operating segments , Letter PDF
211.3 KB
17/07/2019 ESMA32-61-352 Letter to IFRS Foundation- Exposure Draft on proposed amendments to the due process handbook- , Letter PDF
353.36 KB
22/11/2018 ESMA32-63-566 Letter to IFRS IC on IAS 19 , Letter PDF
130.07 KB
20/10/2017 ESMA32-61-193 Letter to IFRS IC on Tentative Agenda Decisions of the IFRS IC on IFRS 3 and IAS 37 Letter PDF
86.77 KB
24/04/2018 ESMA33-128-485 Letter to OG- Delivery of ESMA’s technical standards on disclosure under the Securitisation Regulation Letter PDF
250.7 KB
03/03/2021 ESMA32-51-818 Letter to the EC on next steps following Wirecard , , , Letter PDF
277.21 KB