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|Date||Ref.||Title||Section||Type||Download||Info||Summary||Related Documents||Translated versions|
|04/01/2022||ESMA32-61-484||ESMA letter to EFRAG regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach||Corporate Disclosure, IFRS Supervisory Convergence||Letter||PDF
|04/01/2022||ESMA32-61-473||ESMA letter to IASB regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach||Corporate Disclosure, IFRS Supervisory Convergence||Letter||PDF
|04/01/2022||JC 2021 56||Mandate of the Joint Committee of the European Supervisory Authorities’ Consumer Protection and Financial Innovation Sub-Committee||Innovation and Products, Joint Committee, MiFID - Investor Protection||Reference||PDF
|04/01/2022||JC 2021 58||Mandate of the European Supervisory Authorities’ Joint Committee Securitisation Committee (JCSC)||Joint Committee, Securitisation||Reference||PDF
|04/01/2022||ESMA70-156-4957||Call for evidence- DLT Pilot Regime- response form||Innovation and Products, MiFID - Secondary Markets||Reference||DOCX
|04/01/2022||ESMA70-156-4957||Call for evidence- DLT Pilot Regime and review of MiFIR RTS on transparency and reporting||Innovation and Products, MiFID - Secondary Markets||Reference||PDF
|22/12/2021||Market makers - XLS||Market makers and authorised primary dealers who are using the exemption under the SSR- XLS||Short Selling||Reference||XLSX
|22/12/2021||Market makers - pdf||Market makers and authorised primary dealers who are using the exemption under the SSR- PDF||Short Selling||Reference||PDF
|08/11/2021||Net short thresholds||Net short position notification thresholds for sovereign issuers||Short Selling||Reference||XLSX
According to Article 7(2) of the Short Selling Regulation, ESMA has to publish a list of the thresholds applicable to the sovereign issuers for the purpose of the notification to competent authorities of significant net short position in sovereign debt.
The way these notification thresholds are defined is further specified in the Commission Delegated Regulation No 918/2012 (the “DR”). The DR specifies that initial threshold categories shall be:
The additional incremental levels shall be set at 50% of the initial thresholds. The reporting thresholds shall be monetary amounts fixed by applying the percentage thresholds to the outstanding sovereign debt of the sovereign issuer. They will be revised and updated quarterly to reflect changes in the total amount of outstanding sovereign debt of each sovereign issuer.
In addition, the DR states that the amount of outstanding debt should be calculated using a duration adjusted approach. ESMA has published a Q&A document on how to proceed for the duration adjustment.
The table of thresholds contains the name of the sovereign issuer, the amount of outstanding debt duration adjusted, the initial threshold amount and the relevant percentage, the incremental threshold amount and the relevant percentage.
Please note that the figures of the amount of outstanding debt are duration adjusted (not nominal amounts) and are approximations provided by competent authorities.
|27/10/2021||ESMA32-67-791||Letter to IFRS IC on classification of SPAC shares as equity or liability (IAS 32)||IAS Regulation, IFRS Supervisory Convergence, MiFID - Investor Protection, Prospectus||Letter||PDF
|24/09/2021||ESMA50-164-772||Links to the national websites explaining the procedures for notifications of net short positions||Short Selling||Reference||PDF
|24/09/2021||ESMA70-156-3914||Response form- Consultation Paper on the review of certain aspects of the SSR||Short Selling||Reference||DOCX
|23/09/2021||ESMA32-61-468||Third Agenda Consultation letter to EFRAG||Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence||Letter||PDF
|23/09/2021||ESMA32-61-457||Third Agenda Consultation letter to the IASB||Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence||Letter||PDF
|09/09/2021||ESACD 2021||Programme for the joint ESA Consumer Day 2021||Innovation and Products, Joint Committee, MiFID - Investor Protection||Reference||PDF
|08/09/2021||ESMA33-128-760||Securitisations designated as STS as from 01/01/2019 Regulation 2402/2017||Securitisation||Reference||XLSX
|01/09/2021||ESMA31-67-535||Practical Guide on notifications of major holdings under the Transparency Directive||Corporate Disclosure, Corporate Information, Transparency||Reference||PDF
|22/07/2021||ESMA32-339-183||Letter to IFRS IC on IFRS IC’s tentative agenda decision on TLTRO III||IFRS Supervisory Convergence||Letter||PDF
|22/07/2021||ESMA32-67-790||Letter to IFRS IC on rent concessions||IFRS Supervisory Convergence||Letter||PDF
|22/07/2021||ESMA32-61-467||Letter to EFRAG on IASB’s Discussion Paper Business Combinations Under Common Control||IFRS Supervisory Convergence||Letter||PDF