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ESMA Library

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

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7316 documents
Date Reference Title Sections Type Main document Info
ESMA50-43599798-9913 Working Paper on Decentralised Finance: A Categorisation of smart contracts Digital Finance and Innovation, Risk monitoring Report DOWNLOAD 681.17 KB
ESMA75-453128700-1048 Opinion on broker models Digital Finance and Innovation Opinion DOWNLOAD 195.39 KB
ESMA32-1283113657-1168 Letter to EFRAG on the IASB’s Exposure Draft Contracts for Renewable Electricity Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 151.41 KB
Related documents Letter to EFRAG on the IASB’s Exposure Draft Contracts for Renewable Electricity
Summary
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ESMA32-1283113657-1167 Letter to IASB on the Exposure Draft Contracts for Renewable Electricity Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 133.26 KB
Related documents Letter to EFRAG on the IASB’s Exposure Draft Contracts for Renewable Electricity
Summary
Translated versions
ESMA32-1283113657-1166 Letter to IFRS on the Classification of Cash Flows related to Variation Margin Calls on “Collateralised-to-Market” Contracts (IAS 7) Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 136.91 KB
JC 2024 53 Final report on the draft technical standards on subcontracting under DORA Digital Finance and Innovation, Joint Committee Final Report DOWNLOAD 758.28 KB
ESMA36-1079078717-2587 Opinion on the functioning of the Sustainable Finance Framework Sustainable finance Opinion DOWNLOAD 480.86 KB
ESMA74-2134169708-7345 Statement on the transition to the new regime for post-trade transparency of OTC-transactions MiFID - Secondary Markets, Post Trading, Trading Statement DOWNLOAD 155.5 KB
Related documents
Summary

The current CSV version of the register will be maintained at least until the end of 2026. ESMA will communicate in advance on the planned discontinuation date and the integration of the current register in ESMA’s IT systems.
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ESMA42-2004696504-7690 Follow-up Report to the fast-track peer review on the application of the guidelines on the enforcement of financial information by BaFin and FREP in the context of Wirecard Issuer disclosure, Supervisory convergence Report DOWNLOAD 510.83 KB
Related documents Fast Track Peer Review Report - Wirecard
Summary
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JC 2024 36 Final Report on Joint Guidelines on the oversight cooperation and information exchange between the ESAs and the competent authorities Digital Finance and Innovation, Joint Committee Final Report DOWNLOAD 610.05 KB
JC 2024-35 Final Report on draft RTS on harmonisation of conditions enabling the conduct of the oversight activities Digital Finance and Innovation, Joint Committee Final Report DOWNLOAD 809.5 KB
JC 2024 34 Final Report on Joint Guidelines on the estimation of aggregated annual costs and losses caused by major ICT-related incidents Digital Finance and Innovation, Joint Committee Final Report DOWNLOAD 509.38 KB
JC 2024 33 Final report on the draft RTS and ITS on incident reporting Digital Finance and Innovation, Joint Committee Final Report DOWNLOAD 1.43 MB
JC 2024 29 Final Report on draft RTS specifying elements related to threat led penetration tests Digital Finance and Innovation, Joint Committee Final Report DOWNLOAD 2.81 MB
JC 2024 54 Final Report on draft RTS on the harmonisation of conditions enabling the conduct of the oversight activities Digital Finance and Innovation, Joint Committee Final Report DOWNLOAD 548.98 KB
EU-SCICF One Pager on EU-SCICF Digital Finance and Innovation, Joint Committee Reference DOWNLOAD 621.99 KB
ESMA74-1103241886-992 Report on Suspicious Transaction and Order Reports (STORs) - 2024 Market Abuse Report DOWNLOAD 406.25 KB
ESMA32-644431002-524 Letter to EFRAG on due process on the IASB’s Exposure Draft Business Combinations – Disclosures, Goodwill and Impairment Financial reporting, Issuer disclosure Letter DOWNLOAD 391.21 KB
Related documents Letter to IASB on the Exposure Draft Business Combinations – Disclosures, Goodwill and Impairment
Summary
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ESMA32-644431002-523 Letter to IASB on the Exposure Draft Business Combinations – Disclosures, Goodwill and Impairment Financial reporting, Issuer disclosure Letter DOWNLOAD 399.58 KB
Related documents Letter to EFRAG on due process on the IASB’s Exposure Draft Business Combinations – Disclosures, Goodwill and Impairment
Summary
Translated versions
ESMA35-335435667-5891 Consultation Paper on the Technical Standards specifying the criteria for establishing and assessing the effectiveness of investment firms’ order execution policies Investor protection Consultation Paper DOWNLOAD 439.86 KB