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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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476 documents
Date Reference Title Sections Type Main document Info
ESMA80-187-546 Actions to mitigate the impact of COVID-19 on the EU financial markets regarding the timeliness of fulfilling external audit requirements for interest rate benchmarks under the Benchmarks Regulation Benchmarks, COVID-19 Statement DOWNLOAD 89.31 KB
ESMA71-99-1308 ESMA publishes 2019 report on enforcement of corporate disclosure Issuer disclosure Press Release DOWNLOAD 91.68 KB
ESMA32-63-846 Enforcement and regulatory activities of European enforcers in 2019 Issuer disclosure Report DOWNLOAD 1.11 MB
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
ESMA70-156-1464 Draft Regulatory Technical Standards under the Benchmarks Regulation Benchmarks Consultation Paper DOWNLOAD 649.44 KB
ESMA71-99-1287 ESMA Supervision WP 2020 Benchmarks, Credit Rating Agencies, Press Releases, Securities Financing Transactions, Securitisation, Trade Repositories Press Release DOWNLOAD 130.42 KB
Related documents ESMA Supervision - Annual Report 2019 and Work Programme 2020
Summary
Translated versions
ESMA80-199-332 ESMA Supervision - Annual Report 2019 and Work Programme 2020 Benchmarks, Credit Rating Agencies, Securities Financing Transactions, Securitisation, Trade Repositories Annual Report DOWNLOAD 825.72 KB
Related documents ESMA Supervision WP 2020
Summary
Translated versions
ESMA/2014/677-REV Information on shareholder cooperation and acting in concert under the Takeover Bids Directive Issuer disclosure, Corporate Governance Statement DOWNLOAD 368.97 KB
ESMA71-99-1285 ESMA responds to European Commission consultation on the Benchmark Regulation review Benchmarks, Press Releases Press Release DOWNLOAD 112.54 KB
Related documents ESMA’s response to the Commission’s consultation on the BMR review
Summary
Translated versions
ESMA70-156-1778 ESMA’s response to the Commission’s consultation on the BMR review Benchmarks Report DOWNLOAD 314.12 KB
ESMA32-334-150 Report On the use of Alternative Performance Measures and on the compliance with ESMA’s APM Guidelines Issuer disclosure, Supervisory convergence Report DOWNLOAD 800.36 KB
ESMA70-154-1504 Briefing BMR Recognition application Benchmarks Reference DOWNLOAD 91.65 KB
ESMA32-67-610 EFRAG Conference 28 November 2019 - IFRS and Regulation - Keynote Speech Steven Maijoor Issuer disclosure Speech DOWNLOAD 165.97 KB
ESMA32-61-378 Comment letter to EFRAG on ED IAS 12 Amendments deferred tax aristing from single transaction Issuer disclosure Letter DOWNLOAD 35.9 KB
ESMA32-61-369 Comment letter to IASB on ED IAS 12 Amendments deferred tax aristing from single transaction Issuer disclosure Letter DOWNLOAD 37.41 KB
ESMA32-61-379 Comment letter to IASB on ED IAS 1 amendments Disclosure accounting policies Issuer disclosure Letter DOWNLOAD 154.66 KB
ESMA32-61-380 Comment letter to EFRAG on ED IAS 1 amendments Disclosure accounting policies Issuer disclosure Letter DOWNLOAD 166.11 KB
ESMA71-319-150 Conference on the adaptation of interest rate benchmarks to the new European regulation on benchmarks - Steven Maijoor ESMA Chair at CNMV Conference Benchmarks, Speeches Speech DOWNLOAD 109.75 KB
ESMA71-99-1236 EU enforcers must monitor closely new reporting standards Issuer disclosure, Audit, Press Releases Press Release DOWNLOAD 150.91 KB
ESMA32-63-791 European common enforcement priorities for 2019 annual financial reports Issuer disclosure, Audit Statement DOWNLOAD 482.56 KB