REFINE YOUR SEARCH
Type of document
|Date||Ref.||Title||Section||Type||Download||Info||Summary||Related Documents||Translated versions|
|29/10/2020||ESMA70-156-3581||Final Report on SME GMs RTS-ITS under MAR||Market Abuse, Market Integrity||Final Report||PDF
|24/09/2020||ESMA70-156-2391||Final Report- MAR Review||Market Abuse, Market Integrity||Final Report||PDF
|23/09/2020||ESMA70-155-10272||Final Report on Cum Ex and other multiple withholding tax reclaim schemes||Market Abuse, Market Integrity, Trading||Final Report||PDF
|12/12/2019||ESMA42-111-4916||STOR Peer Review Report||Market Abuse, Supervisory convergence||Final Report||PDF
|08/10/2019||ESMA70-145-457||Final report on Draft Regulatory Technical Standards on cooperation arrangements under Regulation (EU) No 596/2014 on market abuse||Market Abuse||Final Report||PDF
|27/05/2019||ESMA32-62-126||letter to IAASB- proposed strategy for 2020-2023 and work plan for 2020-2021||Audit||Letter||PDF
|14/05/2019||FISMA.C.3/IK/TL/Ares(2019)2120576||EC Art 38 MAR mandate||Market Abuse, Market Integrity||Letter||PDF
|03/05/2019||ESMA35-43-1737||Final report on integrating sustainability risks and factors in the MIFID II||Audit, MiFID - Investor Protection, Sustainable finance||Final Report||PDF
|31/10/2018||ESMA22-106-1084||SMSG Letter to European Commission Vice-President Dombrovskis on PRIIPS||Securities and Markets Stakeholder Group||Letter||PDF
|12/06/2018||SGs EP||Joint Stakeholder Groups letter to European Parliament on ESAs Review||Securities and Markets Stakeholder Group||Letter||PDF
|26/07/2017||ESMA32-62-91||Comment letter to the IAASB on ISA 540 Auditing accounting estimates||Audit, Corporate Disclosure||Letter||PDF
|26/06/2017||ESMA22-106-272||Joint Statement by BSG, IRSG, OPSG and SMSG on European Commission's Consultation on the operation of the ESAs||Securities and Markets Stakeholder Group||Letter||PDF
|01/06/2017||ESMA7--145-100||Final report on MAR ITS on cooperation between competent authorities||Market Abuse, Market Integrity||Final Report||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
|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
|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||2016/1164||Letter to the Commissioner Dombrovskis on MAR ITS||Market Abuse, Market Integrity||Letter||PDF
|26/07/2016||2016/1171||Final Report Draft Implementing Technical Standards on sanctions and measures under MAR||Market Abuse, Market Integrity||Final Report||PDF
|26/05/2016||2016/728||Comment letter to IAASB on Audit Quality||Audit, Corporate Disclosure||Letter||PDF
|10/03/2016||2015/SMSG/028||SMSG letter PRIIPs past performance||Securities and Markets Stakeholder Group||Letter||PDF