ESMA Library

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

694 documents
Date Sort ascending Reference Title Sections Type Main document Info
ESMA 80-416-252 Response Form - CP Revision to Guidelines and Recommendations on the Scope of the CRA Regulation Credit Rating Agencies Reference DOWNLOAD 622.67 KB
ESMA 80-416-228 Consultation Paper on Revision to Guidelines and Recommendations on Scope of the CRA Regulation Credit Rating Agencies Consultation Paper DOWNLOAD 481.87 KB
ESMA32-339-197 Letter to IASB’s Request for Information on the Post Implementation Review of IFRS 9 – Classification and Measurement Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 211.67 KB
ESMA32-67-184 Compliance table - guidelines on APMs ESMA 2015-1415 Issuer disclosure, Guidelines and Technical standards Compliance table DOWNLOAD 127.7 KB
ESMA32-61-484 ESMA letter to EFRAG regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach Issuer disclosure, Financial reporting Letter DOWNLOAD 256.38 KB
ESMA32-61-473 ESMA letter to IASB regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach Issuer disclosure, Financial reporting Letter DOWNLOAD 255.94 KB
ESMA80-416-197 Report on CRA Market Share Calculation 2021 Credit Rating Agencies Report DOWNLOAD 494.35 KB
ESMA32-339-169 Report on the application of the IFRS 7 and IFRS 9 requirements regarding banks’ expected credit losses Issuer disclosure, Financial reporting Report DOWNLOAD 3.69 MB
ESMA71-99-1751 Press Release - European enforcers target COVID-19 and climate-related disclosures Issuer disclosure, Audit, Financial reporting, Press Releases Press Release DOWNLOAD 97.63 KB
ESMA32-63-1186 Public Statement on the European Common Enforcement Priorities 2021 Issuer disclosure, Audit, Financial reporting Statement DOWNLOAD 151.59 KB
ESMA24-436-15 Annex to the Opening Statement ECON Hearing 14 October 2021 Board of Supervisors, Brexit, CCP, About ESMA, Credit Rating Agencies, Digital Finance and Innovation, Joint Committee, Speeches, Supervisory convergence, Sustainable finance Speech DOWNLOAD 415.73 KB
ESMA24-436-13 Opening Statement ECON Hearing 14 October 2021 Board of Supervisors, Brexit, CCP, About ESMA, Credit Rating Agencies, Digital Finance and Innovation, Joint Committee, Speeches, Supervisory convergence, Sustainable finance Speech DOWNLOAD 690.55 KB
ESMA80-196-5819 Opinion on improving access to and use of credit ratings Credit Rating Agencies Opinion DOWNLOAD 331.84 KB
ESMA32-61-468 Third Agenda Consultation letter to EFRAG Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 355.42 KB
ESMA32-61-457 Third Agenda Consultation letter to the IASB Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 355.57 KB
ESMA32-334-419 Response to IFRS Foundation - Changes to the Constitution for a future ISSB Issuer disclosure, Audit Letter DOWNLOAD 159.18 KB
ESMA80-196-5170 Final Report Technical Advice on Fees Charged to CRAs by ESMA Credit Rating Agencies Final Report DOWNLOAD 404.7 KB
ESMA32-65-324 Call for interest ESMA ECL Workshop Issuer disclosure, Financial reporting Reference DOWNLOAD 39.11 KB
ESMA32-60-727 Final Report draft RTS amending RTS on ESEF 2021 Issuer disclosure, Electronic reporting Final Report DOWNLOAD 9.47 MB
ESMA 33-9-413 Guidelines on Disclosure Requirements for Initial Reviews and Preliminary Ratings Credit Rating Agencies Consultation Paper DOWNLOAD 392.05 KB