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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
10/12/2010 10-1493 CESR Comment letter regarding EFRAG’s draft response on The annual improvements process: Proposals to amend the Due Process Handbook for the IASB Letter PDF
107.25 KB
03/12/2010 10-1494 CESR letter regarding EFRAG’s draft response to the IASB’s ED Insurance Contracts Letter PDF
318.72 KB
22/12/2010 10-1505 Letter to the IFRS foundation regarding the Trustees' Strategy Review Letter PDF
236.52 KB
10/12/2010 10-1518 CESR comment letter regarding the IASB’s Exposure Draft Leases Letter PDF
258.38 KB
03/12/2010 10-1540 CESR letter regarding the IASB’s Exposure Draft Insurance Contracts Letter PDF
327.78 KB
22/12/2010 10-1623 CESR Comment letter to EFRAG regarding the Trustees' Strategy Review Letter PDF
249.87 KB
18/02/2010 10-197 Comment letter- CESR comments on EFRAG’s draft response on the IASB’s ED Management Commentary Letter PDF
267.77 KB
02/03/2010 10-299 CESR cover letter to the Commission on Pan-European Short Selling Disclosure Regime Letter PDF
97.95 KB
13/04/2010 10-359 Letter to Commission on CESR's technical advice in the context of the MiFID review Letter PDF
104.97 KB
23/03/2010 10-390 Comment letter on EFRAG’s draft response on the IASB’s Exposure Draft Measurement of Liabilities in IAS 37 Letter PDF
195.54 KB
23/04/2010 10-495 Comment letter on IFRIC’s Tentative Agenda decision on IFRS 5 Non-current Assets Held for Sale and Discontinued Operations – Reversal of disposal group impairment losses relating to goodwill Letter PDF
129.55 KB
03/05/2010 10-517 Comment letter on EFRAG’s amended draft response on the IASB’s Exposure Draft Measurement of Liabilities in IAS 37 Letter PDF
180.01 KB
26/05/2010 10-618 Letter to the Commission- The Technical Details of the Pan-European Short Selling Disclosure Regime Letter PDF
94.36 KB
29/06/2010 10-713 CESR’s comment letter on EFRAG’s draft response on the IASB’s ED Financial Instruments: Amortised Cost and Impairment Letter PDF
284.3 KB
13/07/2010 10-781 EFRAG’s draft comment letter on the IASB’s Exposure Draft Fair Value Option for Financial Liabilities Letter PDF
203.75 KB
07/07/2010 10-835 CESR's comment letter on EFRAG’s draft response on the IASB’s Exposure Draft Conceptual Framework for Financial Reporting: The Reporting Entity Letter PDF
269.07 KB
02/09/2010 10-888 CESR comment letter concerning EFRAG’s draft response on the IASB’s Exposure Draft Measurement Uncertainty Analysis Disclosure for Fair Value Measurements Letter PDF
238.38 KB
23/09/2010 10-890 Comment letter on EFRAG’s draft response on the IASB’s Exposure Draft Defined Benefit Plans (proposed amendments to IAS 19) Letter PDF
263.11 KB
23/09/2010 10-910 Comment letter on EFRAG’s draft response on the IASB’s Exposure Draft Presentation of Items of Other Comprehensive Income Letter PDF
158.71 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