ESMA Library

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

444 documents
Date Sort ascending Reference Title Sections Type Main document Info
ESMA32-63-905 List of decisions included 27th Extract Financial reporting Reference DOWNLOAD 336.15 KB
ESMA32-63-1465 27th Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 629.39 KB
ESMA43-475-63 ESMA fines S&P €1.11 million for failures related to the premature release of credit ratings to the public - Press Release Board of Supervisors, Credit Rating Agencies, Press Releases Press Release DOWNLOAD 228.56 KB
ESMA43-475-40 BoS Decision - S&P Global Ratings Europe Limited Board of Supervisors, Credit Rating Agencies Decision DOWNLOAD 525.03 KB
ESMA43-475-60 Public Notice - S&P Global Ratings Europe Limited Board of Supervisors, Credit Rating Agencies Decision DOWNLOAD 75.18 KB
ESMA32-61-506 Letter to EFRAG on the IASB’s Exposure Draft International Tax Reform – Pillar Two Model Rules Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 179.17 KB
Related documents Letter to IASB on Exposure Draft International Tax Reform – Pillar Two Model Rules
Summary
Translated versions
ESMA32-61-505 Letter to IASB on Exposure Draft International Tax Reform – Pillar Two Model Rules Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 176.62 KB
Related documents Letter to EFRAG on the IASB’s Exposure Draft International Tax Reform – Pillar Two Model Rules
Summary
Translated versions
ESMA80-416-1564 Report on CRA Market Share Calculation 2022 Credit Rating Agencies Report DOWNLOAD 471.76 KB
ESMA80-196-6345 Guidelines on the Scope of the CRA Regulation Credit Rating Agencies, Guidelines and Technical standards Guidelines & Recommendations DOWNLOAD 198.49 KB
Related documents
Summary
Translated versions BG , CS , DA , DE , EL , ES , ET , FI , FR , GA , HR , HU , IT , LT , LV , MT , NL , PL , PT , RO , SK , SL , SV
ESMA32-63-1320 ESMA statement on European Common Enforcement priorities for 2022 annual reports Issuer disclosure, Financial reporting Statement DOWNLOAD 608.88 KB
ESMA80-196-6345 Final Report on the Revision to Guidelines and Recommendations on the Scope of the CRA Regulation Credit Rating Agencies, Guidelines and Technical standards Final Report DOWNLOAD 411.44 KB
ESMA32-51-907 Letter on the IFRS Interpretations Committee’s tentative agenda decision on Transfer of Insurance Coverage under a Group of Annuity Contracts (IFRS 17) Issuer disclosure, Financial reporting Letter DOWNLOAD 110.67 KB
ESMA32-63-1224 26th Extract of EECS's Database of Enforcement Financial reporting Report DOWNLOAD 569.85 KB
ESMA80-187-945 Verena Ross' speech at ECMI/CEPS Webinar, 20 April 2022 Credit Rating Agencies, Trade Repositories, Transparency Speech DOWNLOAD 178.1 KB
ESMA42-111-6889 Follow-up to GLEFI Peer Review Report Issuer disclosure, Financial reporting Reference DOWNLOAD 429.7 KB
ESMA71-319-210 ESMA_Speech_Verena_Ross_EACT_Summit Prospectus, Credit Rating Agencies, Speeches, Sustainable finance Speech DOWNLOAD 152.66 KB
ESMA71-99-1864 ESMA Statement on Ukraine Benchmarks, Board of Supervisors, CCP, Issuer disclosure, Credit Rating Agencies, Fund Management, Market Abuse, Market Integrity, Trading, Post Trading, Press Releases, Trade Repositories, Trading Statement DOWNLOAD 93.35 KB
ESMA 80-195-1352 Text mining ESG disclosures in rating agency press releases Credit Rating Agencies, Digital Finance and Innovation, Sustainable finance Reference DOWNLOAD 403.58 KB
ESMA80-416-20 Final report on the Guidelines on Disclosure Requirements for Initial Reviews and Preliminary Ratings Credit Rating Agencies Final Report DOWNLOAD 282.39 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