ESMA Library

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

647 documents
Date Reference Title Sort descending Sections Type Main document Info
2016/1621 2016-1621 ESMA letter to EC on postponement of ESEF RTS Issuer disclosure, Electronic reporting, Transparency Letter DOWNLOAD 87.44 KB
ESMA 33-9-371 Final Report Guidelines Internal Control for CRAs Credit Rating Agencies Report DOWNLOAD 430.48 KB
ESMA32-61-491 CL to IASB on ED IASB’s Exposure Draft Non-current Liabilities with Covenants Issuer disclosure Letter DOWNLOAD 263.26 KB
ESMA32-61-493 IASB’s Exposure Draft Supplier Finance Arrangements Issuer disclosure Letter DOWNLOAD 163.06 KB
ESMA71-99-650 Kroll Bond Rating Agency Europe Limited Registration Credit Rating Agencies, Press Releases Statement DOWNLOAD 164.33 KB
ESA/2014/001 Letter to Commissioner Barnier, Maystadt Report Issuer disclosure Letter DOWNLOAD 448.88 KB
MOU SFC ESMA MOU on the supervision of CRAs - ESMA and SFC Hong Kong Credit Rating Agencies, International cooperation Reference DOWNLOAD 497.63 KB
ESMA71-99-1423 QA Fast Track Peer Review - Wirecard Issuer disclosure, Guidelines and Technical standards, Supervisory convergence Q&A DOWNLOAD 248.14 KB
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
2013/87 2013 CRA supervision and policy work plan Credit Rating Agencies Reference DOWNLOAD 114.95 KB
2016/1662 2016-1662 Competition & Choice in the Credit Rating Industry Credit Rating Agencies Report DOWNLOAD 1.22 MB
2016/1668 2016-1668 ESMA feedback statement on ESEF Issuer disclosure, Electronic reporting, Transparency Report DOWNLOAD 6.98 MB
2016/1682 2016-1682 Press Release on Feedback Statement on ESEF Issuer disclosure, Electronic reporting, Press Releases, Transparency Press Release DOWNLOAD 225.03 KB
ESMA71-702228251-2719 2023 European Common enforcement priorities (ECEP) statement - visuals Financial reporting, Issuer disclosure, Sustainable finance Reference DOWNLOAD 864.56 KB
ESMA32-63-951 Accounting implications of the COVID-19 outbreak on the calculation of expected credit losses in accordance with IFRS 9 Issuer disclosure, COVID-19 Statement DOWNLOAD 135.91 KB
esma41-139-1231 Amended decision Handelsbanken Credit Rating Agencies Decision DOWNLOAD 244.4 KB
esma41-139-1224 Amended_decision_nordea Credit Rating Agencies Decision DOWNLOAD 236.05 KB
esma41-139-1229 Amended_decision_seb Credit Rating Agencies Decision DOWNLOAD 239.8 KB
esma41-139-1230 Amended_decision_swedbank Credit Rating Agencies Decision DOWNLOAD 243.03 KB
2013/815 Amendment to IAS 19 Employee benefits: Regional market issue Issuer disclosure Letter DOWNLOAD 137.01 KB