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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
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.
04/04/2013 2013/435 Letter to the IASB regarding its exposure draft- Novation of derivatives and continuation of hedge accounting Letter PDF
150.97 KB
04/04/2013 2013/436 Letter to the EFRAG regarding IASB's exposure draft- Novation of derivatives and continuation of hedge accounting Letter PDF
159.9 KB
05/04/2013 2013/298 Letter to the IASB regarding Equity Method- Share of Other Net Assets Changes Letter PDF
84.54 KB
05/04/2013 2013/299 Letter to EFRAG regarding Equity Method- Share of Other Net Asset Changes Letter PDF
87.76 KB
05/04/2013 2013/300 Letter to the IASB regarding Exposure Draft Recoverable Amount Disclosures for Non-Financial Assets Letter PDF
47.07 KB
05/04/2013 2013/301 Letter to EFRAG regarding Exposure Draft Recoverable Amount Disclosures for Non-Financial Assets Letter PDF
46.5 KB
05/04/2013 2013/441 Letter to the IASB regarding Exposure Draft Classification and Measurement- Limited Amendements to IFRS9 Letter PDF
278.39 KB
05/04/2013 2013/442 Letter to EFRAG regarding Exposure Draft Classification and Measurement- Limited Amendements to IFRS9 Letter PDF
279.78 KB
11/04/2013 2013/456 Letter to the IASB regarding the Sale or Contribution of Assets between an Investor and its Associate or Joint Venture   Letter PDF
105.79 KB
11/04/2013 2013/457 Letter to EFRAG regarding the Sale or Contribution of Assets between an Investor and its Associate or Joint Venture   Letter PDF
106.35 KB
12/04/2013 2013/451 Letter to the IASB regarding Clarification Acceptable Methods of Depreciation and Amortisation Letter PDF
61.03 KB
12/04/2013 2013/452 Letter to EFRAG regarding Clarification Acceptable Methods of Depreciation and Amortisation Letter PDF
61.02 KB
01/07/2013 2013/815 Amendment to IAS 19 Employee benefits: Regional market issue Letter PDF
137.01 KB
04/07/2013 2013/868 Letter to IASB regarding IASB's Exposure Draft Financial Instruments: Expected Credit Losses Letter PDF
256.84 KB
04/07/2013 2013/869 Letter to EFRAG regarding the IASB's Exposure Draft Financial Instruments: Expected Credit Losses to EFRAG Letter PDF
254.02 KB
05/07/2013 2013/854 Letter to IFRS Interpretation Committee re IAS 8 Letter PDF
132.18 KB
12/07/2013 2013/860 Letter to the IASB regarding the IASB's Exposure Draft Defined Benefit Plans, Employee contributions Letter PDF
41.27 KB
12/07/2013 2013/861 Letter to EFRAG regarding the IASB's Exposure Draft Defined Benefit Plans, Employee contributions Letter PDF
45.7 KB
19/07/2013 2013/1013 Guidelines on enforcement of financial information , Consultation Paper PDF
540.55 KB

Responding to this paper The European Securities and Markets Authority (ESMA) is seeking comments on all matters covered in this paper and in particular on the specific questions summarised in Annex 1. Comments are most helpful if they: respond to the question stated; indicate the specific question to which the comment relates; contain a clear rationale; and describe any alternatives ESMA should consider. Deadline ESMA will consider all comments received by 15 October 2013. All contributions should be submitted online at www.esma.europa.eu under the heading “Your input - Consultations” Publication of responses All contributions received will be published following the close of the consultation, unless you request otherwise. Please clearly and prominently indicate in your submission any part you do not wish to be publicly disclosed. A standard confidentiality statement in an email message will not be treated as a request for non-disclosure. A confidential response may be requested from us in accordance with ESMA’s rules on access to documents. We may consult you if we receive such a request. Any decision we make not to disclose the response is reviewable by ESMA’s Board of Appeal and the European Ombudsman. Data protection Information on data protection can be found at www.esma.europa.eu under the heading “Legal Notice”. Who should read this paper All interested parties are invited to respond to this consultation paper. It will primarily be of interest to those charged with the governance of issuers preparing financial information, users of financial information, auditors, and other parties who have a particular interest in financial reporting.