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|Date||Ref.||Title||Section||Type||Download||Info||Summary||Related Documents||Translated versions|
|04/01/2011||10-1541||3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis||Joint Committee, Audit||Letter||PDF
|04/01/2011||10-1541 Annex 2||3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis- CEBS annex||Joint Committee, Audit||Letter||PDF
|04/01/2011||10-1541 Annex 3||3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis- CEIOPS annex||Joint Committee, Audit||Letter||PDF
|04/01/2011||10-1541 Annex 1||3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis- CESR annex||Joint Committee, Audit||Letter||PDF
|28/03/2019||ESMA90-1-83||Brexit Update March 2019||Brexit, Credit Rating Agencies, MiFID - Secondary Markets, MiFID II: Transparency Calculations and DVC, Post Trading, Trade Repositories||Statement||PDF
|26/10/2010||10-1158||CESR comment letter regarding the IAASB consultation on the Exposure Draft on ISAE 3420, Assurance Reports on the Process to Compile Pro Forma Financial Information Included in a Prospectus||CESR Archive, Audit||Letter||PDF
|10/12/2010||10-1353||CESR Comment letter to the IAASB regarding the Consultation on the proposed revisions to International Standard on Auditing (ISA) 315, Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment, and||CESR Archive, Audit||Letter||PDF
|12/10/2016||2016/1466||Comment letter to EFRAG regarding the proposed IASB’s ED ‘Definition of a Business and Accounting for Previously Held Interests’||Audit, IAS Regulation||Letter||PDF
|26/05/2016||2016/728||Comment letter to IAASB on Audit Quality||Audit, Corporate Disclosure||Letter||PDF
|12/10/2016||2016/1465||Comment letter to IASB regarding the proposed IASB’s ED ‘Definition of a Business and Accounting for Previously Held Interests’||Audit, IAS Regulation||Letter||PDF
|26/07/2017||ESMA32-62-91||Comment letter to the IAASB on ISA 540 Auditing accounting estimates||Audit, Corporate Disclosure||Letter||PDF
|25/10/2011||2011/353||Comment letter to the IAASB- IAASB Consultation Paper||Audit||Letter||PDF
|27/05/2019||ESMA70-151-1019||Consolidated SFTR_Validation_Rules||Securities Financing Transactions||Reference||XLSX
|27/05/2019||ESMA70-151-1985||Consultation paper on Guidelines for reporting under Articles 4 and 12 SFTR||Securities Financing Transactions||Consultation Paper||PDF
|26/03/2020||ESMA80-191-995||COVID-19 Public Statement||COVID-19, Securities Financing Transactions||Statement||PDF
|27/03/2020||ESMA74-362-47||CP on the TS on reporting data quality data access and registration of TRs under EMIR REFIT||Post Trading, Supervisory convergence, Trade Repositories||Consultation Paper||PDF
|20/12/2019||ESMA71-100-1792||CRAs and TRs Follow Up Fees Factsheet||Credit Rating Agencies, Supervisory convergence, Trade Repositories||Reference||PDF
|31/03/2016||2016/408||Decision to adopt a supervisory measure taking the form of a public notice and to impose a fine in accordance with Statement of Findings in accordance with Articles 64(5), 65, 67 and 73 of Regulation (EC) No 648/2012 EMIR||Trade Repositories||Decision||PDF
Decision to adopt a supervisory measure taking the form of a public notice and to impose a fine in accordance with Statement of Findings in accordance with Articles 64(5), 65, 67 and 73 of Regulation (EC) No 648/2012 of the European Parliament and of the Council of 4 July 2012 on OTC derivatives, central counterparties and trade repositories
Public notice regarding negligent breach by DTCC Derivatives Repository Ltd of its legal obligation to ensure immediate access for regulators to data reported under EMIR
DTCC Derivatives Repository Ltd (‘DDRL’) is a trade repository registered in the European Union and is part of the DTCC group which includes a number of companies providing post-trading services to the global financial services industry. DDRL was registered by ESMA as a trade repository under Regulation (EU) No 648/2012 on OTC derivatives, central counterparties and trade repositories (‘EMIR’) on 7 November 2013. ESMA has responsibilities for the supervision and enforcement of provisions under EMIR concerning DDRL and other trade repositories registered in the EU.
In May 2014, ESMA’s supervisory team became aware of delays in providing regulators with access to data reported to DDRL under EMIR. Following further examination, the supervisory team formed the view that there were serious indications of the possible existence of facts liable to constitute one or more of the infringements listed in EMIR. The matter was accordingly referred to an independent investigation officer (the ‘IIO’). The IIO considered the evidence referred to him and conducted further investigations, before submitting his findings to ESMA’s Board of Supervisors (the ‘ESMA Board’).
Based on the findings of the IIO and the evidence put before it, the ESMA Board found on 23 March 2016 that an examination of the facts showed that DDRL had committed the following infringement under EMIR and had done so negligently. DDRL committed an infringement of EMIR by not allowing regulators and supervisors direct and immediate access to the details of derivatives contracts they need to fulfil their responsibilities and mandates.
|30/09/2016||2016/1409||Draft RTS and ITS under SFTR and amendments to related EMIR RTS||Post Trading, Securities Financing Transactions||Consultation Paper||PDF
The European Securities and Markets Authority (ESMA) is publishing this Consultation Paper as part of its consultations on Level 2 measures under the Securities Financing Transactions Regulation (SFTR) as well as certain amendments to the Level 2 measures under EMIR in order to take into account legal developments as well as to ensure consistency, where relevant, between the frameworks of both regulations
Section 1 is the executive summary of the document. Section 2 explains the background to our proposals. Section 3 includes detailed information on the procedure and criteria for registration as TR under SFTR. Section 4 details the use of internationally agreed reporting standards, the reporting logic under SFTR and the main aspects of the structure of an SFT report. Section 5 covers the requirements regarding transparency of data and aggregation and comparison of data. Section 6 details the access levels of authorities. Section 7 contains the tables of fields, for the relevant types of SFTs, as well as a summary of all the questions.
ESMA will consider the feedback it received to this document in the fourth quarter of 2016. The final report and the draft technical standards will be submitted to the European Commission for endorsement by the end of Q1/beginning Q2 2017.
|15/07/2019||esma41-356-34||Enforcement decision Regis-TR||Trade Repositories||Reference||PDF