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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
19/05/2022 Market makers - XLS Market makers and authorised primary dealers who are using the exemption under the SSR- XLS Reference XLSX
40.34 KB
19/05/2022 Market makers - pdf Market makers and authorised primary dealers who are using the exemption under the SSR- PDF Reference PDF
449.2 KB
13/05/2022 Net short thresholds Net short position notification thresholds for sovereign issuers Reference XLSX
26.5 KB

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:
1.0.1% applicable where the total amount of outstanding issued sovereign debt is between 0 and 500 billion euros;
2.0.5% applicable where the total amount of outstanding issued sovereign debt is above 500 billion euros or where there is a liquid futures market for the particular sovereign debt.

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.

02/05/2022 ESMA82-402-859 Response form for the Joint Consultation Paper concerning sustainable disclosures for STS securitisations Reference DOCX
504.18 KB
08/04/2022 ESMA81-459-57 Working group on euro risk-free rates- 2 March 2022 minutes Reference PDF
969.61 KB
31/03/2022 ESMA81-459-52 Call for expression of interest issued towards administrators developing €STR-based forward-looking term structure as a fallback in EURIBOR-linked contracts Reference PDF
109.81 KB
24/03/2022 ESMA41-356-274 Public notice on REGIS TR, S.A. , Reference PDF
183.48 KB
02/03/2022 ESMA81-459-50 Working Group on Euro Risk-Free Rates – Work Programme for 2022/23 Reference PDF
186.08 KB
28/02/2022 ESMA70-1861941480-52 Q&A on EMIR implementation , Q&A PDF
1.46 MB
15/02/2022 ESMA32-384-5357 Annex- Response to EC targeted consultation on the Listing Act , , Reference PDF
836.77 KB
28/01/2022 ESMA74-362-893 QAs on SFTR data reporting , , Q&A PDF
398.17 KB
28/01/2022 ESMA70-145-114 Q&A on the Benchmarks Regulation (BMR) , Q&A PDF
553.88 KB
26/01/2022 ESMA81-459-44 Minutes of the euro risk-free rates WG Meeting 03/12/2021 Reference PDF
209.54 KB
04/01/2022 JC 2021 58 Mandate of the European Supervisory Authorities’ Joint Committee Securitisation Committee (JCSC) , Reference PDF
73.63 KB
17/12/2021 JC 2021 19 Joint Committee Q&As relating to the Securitisation Regulation Q&A PDF
337.6 KB
14/12/2021 ESMA32-380-143 National thresholds for shareholder identification under the revised SRD , Reference PDF
130.51 KB
10/12/2021 ESEF 2021 ESMA ESEF Taxonomy 2021 Reference ZIP
13.49 MB

ESEF taxonomy 2021 - entry points 

Main document:

ESEF taxonomy 2021

Related documents:

ESMA32-60-792 ESEF XBRL Taxonomy Documentation 2021

ESMA32-60-790 ESEF Taxonomy 2021 Architecture

ESMA32-60-793 ESEF Validation Rules 2021

 

Copyright notice © IFRS Foundation

Copyright and database right in the IFRS Taxonomy Materials is being held by the IFRS Foundation. The IFRS Taxonomy Materials are produced using XBRL language with the permission of XBRL International.

The IFRS Foundation shall not assert its rights in the IFRS Taxonomy Materials within the EEA towards the preparation and use of tagged IFRS financial statements in the context of application of IFRS Standards.

The IFRS Foundation reserves all other rights, including but not limited to those outside the EEA.

Commercial use including reproduction is strictly prohibited. For further information please contact the IFRS Foundation at www.ifrs.org

10/12/2021 ESMA32-60-792 ESEF Taxonomy Documentation 2021 Reference PDF
287.35 KB
10/12/2021 ESMA32-60-790 ESEF Taxonomy 2021 Architecture Reference PPTX
54.72 KB
10/12/2021 ESMA32-60-793 ESEF Validation Rules 2021 Reference XLSX
207.04 KB

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