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|Date||Ref.||Title||Section||Type||Download||Info||Summary||Related Documents||Translated versions|
|05/06/2015||2015/911||ESMA Submission to IFRS IC on Application of IAS 12||IFRS Supervisory Convergence||Letter||PDF
|30/06/2015||2015/1057||ESMA Guidelines on Alternative Performance Measures||Corporate Disclosure, IFRS Supervisory Convergence||Final Report||PDF
|30/06/2015||2015/1068||Press Release- ESMA publishes guidelines for issuers performance measures||Corporate Disclosure, IFRS Supervisory Convergence, Press Releases||Press Release||PDF
|01/07/2015||2015/1005||Questions and Answers: Investment-based crowdfunding: money laundering/terrorist financing||Innovation and Products||Q&A||PDF
|21/07/2015||2015/1135||17th Extract from the EECS’s Database of Enforcement||IFRS Supervisory Convergence||Report||PDF
|The European Securities and Markets Authority (ESMA) is publishing extracts from its confidential database of enforcement decisions on financial statements, with the aim of providing issuers and users of financial statements with relevant information on the appropriate application of the International Financial Reporting Standards (IFRS).European enforcers monitor and review IFRS financial statements and consider whether they comply with IFRS and other applicable reporting requirements, including relevant national law.Publication of enforcement decisions will inform market participants about which accounting treatments European national enforcers may consider as complying with IFRS; that is, whether the treatments are considered as being within the accepted range of those permitted by IFRS. Such publication, together with the rationale behind these decisions, will contribute to a consistent application of IFRS in the EEA.The decisions included in this extract were taken by national enforcers in the period from February 2013 to November 2014. ESMA will continue publishing further extracts from the database on a regular basis, with the next extract expected to be published in the second half of 2015.|
|18/08/2015||2015/1258||ESMA submission to IFRS IC on IAS 20||IFRS Supervisory Convergence||Letter||PDF
|25/09/2015||2015/1462||ESMA opinion on accounting for Deposit Guarantee Scheme||Corporate Disclosure, IFRS Supervisory Convergence||Opinion||PDF
|27/10/2015||2015/1607||Improve quality of disclosures in financial statements||IFRS Supervisory Convergence, Press Releases||Press Release||PDF
|27/10/2015||2015/1609||Public Statement- Improving Disclosures||Corporate Disclosure, IFRS Supervisory Convergence||Statement||PDF
|27/10/2015||2015/1608||Public Statement- ECEP 2015||Corporate Disclosure, IFRS Supervisory Convergence||Statement||PDF
|27/10/2015||2015/1606||Common enforcement priorities for 2015 financial statements||IFRS Supervisory Convergence, Press Releases||Press Release||PDF
|29/10/2015||2015/1615||Steven Maijoor speech at ECN||Innovation and Products, Speeches||Speech||PDF
|25/11/2015||2015/1776||18th Extract from the EECS's Database of Enforcement||IFRS Supervisory Convergence||Report||PDF
|07/01/2016||2015-12-16 OECD||OECD A Blundell-Wignall speech for ESMA FI Day||Innovation and Products||Reference||PDF
|07/01/2016||2015/1912||Opening Speech by J Servais, President of FSMA||Innovation and Products||Speech||PDF
|07/01/2016||2015/1913||ESMA FI Day- Panel outlines||Innovation and Products||Reference||PDF
|07/01/2016||2015/1914||Agenda for ESMA FI Day||Innovation and Products||Reference||PDF
|07/01/2016||2015/1915||Closing Speech by V Ross, ESMA FI Day||Innovation and Products||Speech||PDF
|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.