ESMA LIBRARY

The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
691
DOCUMENTS

REFINE YOUR SEARCH

Sections

Type of document

Your filters
MiFID - Investor Protection X MiFID - Secondary Markets X Securitisation X IFRS Supervisory Convergence X
Reset all filters
Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
21/08/2012 2012/387 MT Linji gwida dwar ċerti aspetti tal-valutazzjoni tal-adegwatezza tal-MiFID , Guidelines & Recommendations PDF
350.2 KB
21/08/2012 2012/387 LT Gairės dėl tam tikrų MiFID tinkamumo (suitability) reikalavimų aspektų , Guidelines & Recommendations PDF
358.46 KB
21/08/2012 2012/387 LV Pamatnostādnes par noteiktiem FITD atbilstības noteikšanas prasību aspektiem , Guidelines & Recommendations PDF
350.08 KB
21/08/2012 2012/387 IT Orientamenti su alcuni aspetti dei requisiti di adeguatezza della direttiva MiFID , Guidelines & Recommendations PDF
343.89 KB
21/08/2012 2012/387 HU Iránymutatások a MiFID szerinti alkalmassági követelmények bizonyos szempontjairól , Guidelines & Recommendations PDF
349.57 KB
21/08/2012 2012/387 EL Κατευθυντήριες γραμμές σχετικά με ορισμένες πτυχές των απαιτήσεων καταλληλότητας που προβλέπονται στη MiFID , Guidelines & Recommendations PDF
397.87 KB
21/08/2012 2012/387 DE Leitlinien zu einigen Aspekten der MiFID-Anforderungen an die Eignung , Guidelines & Recommendations PDF
355.69 KB
21/08/2012 2012/387 FR Orientations concernant certains aspects relatifs aux exigences d'adéquation de la directive MIF , Guidelines & Recommendations PDF
353.32 KB
21/08/2012 2012/387 FI Ohjeet rahoitusmarkkinadirektiivin soveltuvuusvaatimusten tietyistä näkökohdista , Guidelines & Recommendations PDF
304.47 KB
21/08/2012 2012/387 ET Finantsinstrumentide turgude direktiivi (MiFID) sobivusnõuete teatud aspektide suunised , Guidelines & Recommendations PDF
328.4 KB
21/08/2012 2012/387 NL Richtsnoeren met betrekking tot bepaalde aspecten van de MiFID-geschiktheidseisen , Guidelines & Recommendations PDF
355.02 KB
21/08/2012 2012/387 DA Retningslinjer for visse aspekter af egnethedskravene ifølge MiFID , Guidelines & Recommendations PDF
341.81 KB
21/08/2012 2012/387 CS Obecné pokyny k určitým aspektům požadavků směrnice MiFID ohledně vhodnosti , Guidelines & Recommendations PDF
363.15 KB
21/08/2012 2012/387 BG Насоки относно определени аспекти на изискванията на MiFID за годност , Guidelines & Recommendations PDF
357.81 KB
16/08/2012 2012/526 Announcement of roundtable on materiality in financial reporting- 1 October 12 Reference PDF
100.21 KB
16/08/2012 2012/525 Summary of responses on considerations of materiality in financial reporting , Final Report PDF
383.4 KB
01/08/2012 2012/490 Call for expressions of interest in ESMA's Consultative Working Group on Investor Protection and Intermediaries Standing Committee Reference PDF
130.34 KB
The deadline for responses to this call for interest has been extended two weeks, to 14 September 2012.
27/07/2012 2012/476 Reply of ESMA to the European Commission’s Green Paper on Shadow Banking Letter PDF
175.94 KB
26/07/2012 2012/483 ESMA publishes review of accounting treatment of Greek sovereign debt , Press Release PDF
122.97 KB

The European Securities and Markets Authority (ESMA) has today published Review of Greek Government Bonds accounting practices in the IFRS Financial Statements for the year ended 31 December 2011, which sets out the results of the review conducted by ESMA on accounting practices and disclosures regarding exposure to Greek government bonds. The ESMA review considered a sample of 42 European financial institutions, each with significant exposure to Greek government bonds totalling an estimated gross exposure of around €80 billion.

26/07/2012 2012/482 Review of Greek Government Bonds accounting practices , Final Report PDF
583.61 KB

This report includes a Review of Greek Government Bonds accounting practices in the IFRS Financial Statements for the year ended 31 December 2011.