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|07/06/2019||ESMA32-60-474||Draft RTS amending Delegated Regulation (EU) 2018/815 on the updates of the taxonomy to be used for the ESEF||Corporate Disclosure, European Single Electronic Format||Final Report||PDF
|29/03/2019||ESMA31-62-1207||Final Report on technical advice under prospectus exemption||Prospectus||Final Report||PDF
|29/03/2019||ESMA31-62-1217||Final Report on ESMA Guidelines on Risk Factors under the Prospectus Regulation||Prospectus||Final Report||PDF
|03/04/2018||ESMA31-62-800||Technical advice under the Prospectus Regulation||Prospectus||Final Report||PDF
|15/03/2018||JC-2018-04||Joint Committee Final Report on Big Data||Innovation and Products||Final Report||PDF
|06/02/2018||ESMA70-145-398||Final report on draft ITS on forms and procedures for cooperation under Article 24 and 25 MAR||Market Integrity||Final Report||PDF
|18/12/2017||ESMA32-60-204||Final report on the RTS on the European Single Electronic Format||European Single Electronic Format||Final Report||PDF
|01/06/2017||ESMA7--145-100||Final report on MAR ITS on cooperation between competent authorities||Market Abuse, Market Integrity||Final Report||PDF
|30/09/2016||2016/1412||Final Report on MAR Guidelines on commodity derivatives||Guidelines and Technical standards, Market Abuse, Market Integrity||Final Report||PDF
Article 7(5) of MAR provides that the European Securities and Markets Authority (ESMA) shall issue guidelines to establish a non-exhaustive indicative list of information which is reasonably expected or is required to be disclosed in accordance with legal or regulatory provisions in Union or national law, market rules, contract, practice or custom, on the relevant commodity derivatives markets or spot markets as referred to in Article 7(1)(b) of MAR. This final report follows the Consultation Paper (CP) issued on March 2016.
Section 2 contains information on the background and mandate, while Section 3 sets out ESMA’s feedback to the CP responses in relation to the scope of the guidelines, the financial instruments and products covered by the examples of information relating directly and indirectly to commodity derivatives and information directly relating to a spot market contract. It also indicates whether and where ESMA has changed the guidelines following the consultation.
Annex I lists questions raised in the CP. Annex 2 provides the legislative mandate on the basis of which ESMA is issuing these guidelines. Annex 3 sets out ESMA’s view on the costs and benefits associated with these guidelines. Annex 4 contains the text of the guidelines.
The guidelines in Annex 4 will be translated into the official languages of the European Union and published on the ESMA’s website. Within 2 months of the issuance of the translations, each national competent authority will have to confirm whether it complies or intends to comply with those guidelines. In the event that a national competent authority does not comply or does not intend to comply, it will have to inform ESMA, stating its reasons. ESMA will publish the fact that a national competent authority does not comply or does not intend to comply with those guidelines.
|26/07/2016||2016/1171||Final Report Draft Implementing Technical Standards on sanctions and measures under MAR||Market Abuse, Market Integrity||Final Report||PDF
|30/06/2016||2016/1055||Peer Review Report on Prospectus Approval Process||Prospectus, Supervisory convergence||Final Report||PDF
|18/02/2016||2015/SMSG/036||SMSG Advice on ESEF||European Single Electronic Format, Securities and Markets Stakeholder Group||SMSG Advice||PDF
|23/07/2015||2015/1136||EEA prospectus activity in 2014||Prospectus, Corporate Disclosure||Final Report||PDF
|30/06/2015||2015/1057||ESMA Guidelines on Alternative Performance Measures||Corporate Disclosure, IFRS Supervisory Convergence||Final Report||PDF
|21/05/2015||2015/856 Ann1||Investment-based crowdfunding- Insights from regulators in the EU||Innovation and Products||Final Report||PDF
|31/03/2015||2015/659||ESMA Report on Enforcement and Regulatory Activities of Accounting Enforcers in 2014||Corporate Disclosure, IFRS Supervisory Convergence||Final Report||PDF
|18/12/2014||2014/1560||Advice- Investment-based crowdfunding||Innovation and Products||Final Report||PDF
|Crowdfunding is a means of raising finance for projects from ‘the crowd’ often by means of an internet-based platform through which project owners ‘pitch’ their idea to potential backers, who are typically not professional investors. It takes many forms, not all of which involve the potential for a financial return. ESMA’s focus is on crowdfunding which involves investment, as distinct from donation, non-monetary reward or loan agreement.Crowdfunding is relatively young and business models are evolving. EU financial services rules were not designed with the industry in mind. Within investment-based crowdfunding a range of different operational structures are used so it is not straightforward to map crowdfunding platforms’ activities to those regulated under EU legislation. Member States and NCAs have been working out how to treat crowdfunding, with some dealing with issues case-by-case, some seeking to clarify how crowdfunding fits into existing rules and others introducing specific requirements.To assist NCAs and market participants, and to promote regulatory and supervisory convergence, ESMA has assessed typical investment-based crowdfunding business models and how they could evolve, risks typically involved for project owners, investors and the platforms themselves and the likely components of an appropriate regulatory regime. ESMA then prepared a detailed analysis of how the typical business models map across to the existing EU legislation, set out in sections 1 to 6 of this document.|
|29/10/2014||2014/1278||Report on the equivalence of the Indian Accounting Standards||Corporate Disclosure, IAS Regulation||Final Report||PDF
This report fulfils the mandate received by the European Securities and Markets Authority (ESMA) from the European Commission (EC) in February 2014 to provide it with an update on the level of convergence of the Indian Accounting Standards (Ind-AS)1 towards International Financial Reporting Standards (IFRS) and the quality of application and enforcement of the Ind-AS, so that the EC can provide a progress report to the Council and the European Parliament (EP) in line with its obligations under Commission Regulation (EC) 1569/2007.
|23/10/2014||2014/1277||ESMA Data on Prospectuses Approved and Passported – January 2014 to June 2014||Prospectus, Corporate Disclosure||Final Report||PDF
|The report compiles statistical data regarding the number of prospectuses approved and passported by National Competent Authorities in the period from January 2014 to June 2014 (with a quarterly disclosure).|
|23/10/2014||2014/1276||ESMA Data on Prospectuses Approved and Passported – January 2013 to December 2013||Prospectus, Corporate Disclosure||Final Report||PDF
|The report compiles statistical data regarding the number of prospectuses approved and passported by National Competent Authorities in the period from January 2013 to December 2013 (with a quarterly disclosure).|