REFINE YOUR SEARCH
Type of document
|Date||Ref.||Title||Section||Type||Download||Info||Summary||Related Documents||Translated versions|
|18/01/2016||2016/34||ESMA CL to EFRAG on IFRS IC DI Uncertain tax positions||IAS Regulation||Letter||PDF
|18/01/2016||2016/35||ESMA CL to the IFRS IC DI Uncertain tax positions||IAS Regulation||Letter||PDF
|18/01/2016||2016/36||ESMA CL to the Draft Interpretation Foreign Currency||IAS Regulation||Letter||PDF
|18/01/2016||2016/37||ESMA CL to EFRAG Draft Interpretation Foreign Currency||IAS Regulation||Letter||PDF
|26/01/2016||2016/92||Comment letter to the IFRS IC TAD on IAS 20||IAS Regulation||Letter||PDF
|26/01/2016||2016/93||Comment letter to the IFRS IC TAD on IAS 39-IFRS 9||IAS Regulation||Letter||PDF
|01/02/2016||2016/172||Comment Letter to IASB on ED ‘Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts’||IAS Regulation||Letter||PDF
|01/02/2016||2016/173||Comment Letter to EFRAG on ED ‘Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts’||IAS Regulation||Letter||PDF
|11/02/2016||2016/203||2016 Supervisory Convergence Work Programme||Corporate Information, Supervisory convergence||Reference||PDF
The European Securities and Markets Authority’s (ESMA) Supervisory Convergence Work Programme for 2016 (2016 SCWP) supplements ESMA’s Annual Work Programme for 2016 (ESMA/2015/1475) by further elaborating the nature and focus of the work ESMA will carry out in order to promote supervisory convergence and how that will contribute to implementing ESMA’s Strategic Orientation for 2016-2020 (ESMA/2015/935).
The 2016 SCWP provides an overview and explanation of the steps ESMA will take in 2016 to promote sound, efficient and consistent supervision in the EU. It sets out priority areas and how they have been identified and sets them in the context of the wider work programme and environment.
Implementation of the 2016 SCWP will be monitored in the course of 2016 and depending on developments during the year, priorities might be re-adjusted. It will also be used to inform ESMA’s Annual Report and its supervisory convergence work programme for future years which will be risk-based.
|11/02/2016||2016/284||ESMA publishes first supervisory convergence work programme||Corporate Information, Press Releases, Supervisory convergence||Press Release||PDF
The European Securities and Markets Authority (ESMA) has published its first Supervisory Convergence Work Programme 2016 (SCWP), which details the activities and tasks it will carry out to promote sound, efficient and consistent supervision across the European Union.
The publication of the SCWP expands on the high-level objective outlined in the Annual Work Programme 2016 and fulfils a key commitment in ESMA’s Strategic Orientation 2016-2020 to outline how it would refocus its resources from single rulebook to supervisory convergence work.
|15/02/2016||2016/288||Discussion Paper Benchmarks Regulation||Market Integrity, Benchmarks||Consultation Paper||PDF
|15/02/2016||2016/291||ESMA consults on implementation of the Benchmarks Regulation||Market Integrity, Press Releases, Benchmarks||Press Release||PDF
The European Securities and Markets Authority (ESMA) has today published a Discussion Paper (DP) regarding the technical implementation of the incoming Benchmarks Regulation (BR). ESMA is seeking stakeholder’s input to inform its future proposals on draft Regulatory Technical Standards (RTS) and Technical Advice (TA) to the European Commission.
Benchmarks are used in financial markets as a reference to price financial instruments and to measure performance of investment funds, as well as being an important element of many financial contracts and their integrity is critical to financial markets and to investors in particular. The BR’s objective is to improve the governance and control over the benchmark process, thereby ensuring their reliability and protecting users. The changes aim to:
Steven Maijoor, ESMA Chair, said:
“The Benchmark Regulation, once implemented, will ensure the accuracy, robustness and integrity of benchmarks and the benchmark setting process by clarifying the behaviours and standards expected of administrators and contributors. These requirements will ensure that benchmarks are produced in a transparent and reliable manner and so contribute to well-functioning and stable markets, and investor protection.
“ESMA, in preparing for its work on regulatory technical standards and technical advice, is keen to ensure that all affected stakeholders have their views heard on this important topic and we hope that all interested parties will take this opportunity to contribute.”
The DP is seeking stakeholder’s feedback in the following areas:
The exact date when the Benchmarks Regulation will enter into force is still unknown as it has not yet been published in the Official Journal of the EU.
ESMA will hold an open hearing on the DP on 29 February 2016 in Paris. It will use the responses to its DP to develop detailed implementing measures on which it will publish a follow-up consultation in Q3 2016.
|16/02/2016||2016/279||CL to EFRAG SPS Cash flow issues||IAS Regulation||Letter||PDF
|16/02/2016||2016/280||CL to the IASB ED Improvements IFRS Cycle||IAS Regulation||Letter||PDF
|16/02/2016||2016/281||CL to EFRAG on IASB ED Improvements IFRS Cycle||IAS Regulation||Letter||PDF
|16/02/2016||2016/282||CL to the IASB ED Amendments to IAS 40||IAS Regulation||Letter||PDF
|16/02/2016||2016/283||CL to EFRAG on IASB ED Amendments to IAS 40||IAS Regulation||Letter||PDF
|16/02/2016||2016/297||Follow-up MMF||Fund Management, Supervisory convergence||Report||PDF
|19/02/2016||2016/302||CL to IFRS PS on materiality||IAS Regulation||Letter||PDF
|19/02/2016||2016/303||CL to EFRAG IFRS PS on materiality||IAS Regulation||Letter||PDF