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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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509 documents
Date Reference Title Sections Type Main document Info
ESMA31-62-1193 List of prospectus thresholds Issuer disclosure, Prospectus Reference DOWNLOAD 354.24 KB
ESMA32-1188985980-272 ESMA response to IFRS Interpretations Committee on Tentative Agenda Decision: Premiums Receivable from an Intermediary (IFRS 17 and IFRS 9) Financial reporting Letter DOWNLOAD 166.45 KB
ESMA32-63-905 List of decisions included 27th Extract Financial reporting Reference
ESMA32-63-1465 27th Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 629.39 KB
ESMA32-63-1385 2022 Corporate Reporting Enforcement and Regulatory Activities Report Corporate Finance, Electronic reporting, Prospectus Annual Report DOWNLOAD 1.43 MB
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
ESMA32-51-981 Verena Ross' speech at 2022 EFRAG Conference Where Is Corporate Reporting Heading?, 7 December 2022 Issuer disclosure, Speeches Speech DOWNLOAD 158.92 KB
ESMA32-63-1320 ESMA statement on European Common Enforcement priorities for 2022 annual reports Issuer disclosure, Financial reporting Statement DOWNLOAD 608.88 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
ESMA32-339-208 Public statement on Transparency on implementation of IFRS 17 Insurance Contracts Issuer disclosure Statement DOWNLOAD 168.3 KB
ESMA32-63-1277 Public statement on Implications of Russia’s invasion of Ukraine on half-yearly financial reports Issuer disclosure Statement DOWNLOAD 184.38 KB
ESMA32-51-370 Q&A on ESMA Guidelines on Alternative Performance Measures Issuer disclosure, About ESMA Q&A DOWNLOAD 368.62 KB
ESMA42-111-6889 Follow-up to GLEFI Peer Review Report Issuer disclosure, Financial reporting Reference DOWNLOAD 429.7 KB
ESMA32-61-493 IASB’s Exposure Draft Supplier Finance Arrangements Issuer disclosure Letter DOWNLOAD 163.06 KB
ESMA32-61-492 EFRAG’s due process on the IASB’s Exposure Draft Non-current Liabilities with Covenants Issuer disclosure Letter DOWNLOAD 264.2 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
ESMA32-61-494 CL to EFRAG on ED SFA EFRAG’s due process on the IASB’s Exposure Draft Supplier Finance Arrangements About ESMA, Issuer disclosure Letter DOWNLOAD 190.14 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