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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
15/07/2019 ESMA32-63-743 Considerations on recognition of deferred tax assets arising from the carry-forward of unused tax losses Statement PDF
169.19 KB
19/06/2019 ESMA74-362-39 Keynote by ESMA Chair at ISLA Annual Securities Finances and Collateral Management Conference Speech PDF
239.83 KB
26/10/2018 ESMA32-63-503 European common enforcement priorities for 2018 annual financial reports , Statement PDF
489.61 KB
15/10/2018 ESMA31-62-1114 2017 Report on EEA prospectus activity Final Report PDF
385.45 KB
27/09/2018 ESMA71-319-83 Financing Growth in the EU- speech by Verena Ross at the EBS , Speech PDF
181.48 KB
11/07/2018 ESMA70-145-941 Introductory statement for ECON scrutiny session on Level 2 measures under the EU Benchmarks Regulation Statement PDF
294.21 KB
27/06/2018 ESMA70-145-924 Speech by ESMA Executive Director Verena Ross on LEI , Speech PDF
255.18 KB
22/06/2018 ESMA 70-145-466 EC Annex to ESMA response to the EC consultation on supervisory reporting fitness check Statement PDF
386.78 KB
06/02/2018 ESMA70-145-398 Final report on draft ITS on forms and procedures for cooperation under Article 24 and 25 MAR Final Report PDF
940.38 KB
27/10/2017 ESMA32-63-340 Public Statement on European common enforcement priorities for 2017 IFRS financial statements , Statement PDF
287.62 KB
29/09/2017 ESMA71-99-602 ESMA appoints new chairs to Standing Committees , , , , , , , Statement PDF
143.69 KB
08/06/2017 ESMA70-145-104 Introductory statement for ECON meeting on level 2 Measures under the Benchmarks Regulation (BMR) Statement PDF
206.91 KB
01/06/2017 ESMA7--145-100 Final report on MAR ITS on cooperation between competent authorities , Final Report PDF
926.19 KB
10/11/2016 2016-1563 Issues for consideration in implementing IFRS 9: Financial Instruments , , Statement PDF
256.22 KB
28/10/2016 ESMA/2016/1528 European common enforcement priorities for 2016 financial statements , , Statement PDF
317.18 KB
30/09/2016 2016/1412 Final Report on MAR Guidelines on commodity derivatives , , Final Report PDF
566.52 KB

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.

Contents

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.

Next steps

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.

 

 

30/09/2016 2016/1408 ESMA appoints new chairs to Standing Committees , , , Statement PDF
141.3 KB

The Board of Supervisors of the European Securities and Markets Authority (ESMA) has appointed the following individuals to serve as chairs of its standing committees:

  • Hannelore Lausch, Executive Director of the Bundesanstalt für Finanzdienstleistungsaufsicht (BaFin), Germany, will chair the Market Data Standing Committee;
  • Cyril Roux, Deputy Governor of the Central Bank of Ireland (CBI, will chair the Investment Management Standing Committee; and
  • Merel van Vroonhoven, Chair of the Autoriteit Financiële Markten (AFM), Netherlands, will chair the Investor Protection and Intermediaries Standing Committee.

The standing committees are expert groups drawn from ESMA staff and the national competent authorities for securities markets regulation in the Member States, and are responsible for the development of policy in their respective areas.  The appointments are for a period of two years and commence with immediate effect.

26/07/2016 2016/1171 Final Report Draft Implementing Technical Standards on sanctions and measures under MAR , Final Report PDF
929.78 KB
20/07/2016 2016/1148 Public Statement Issues for consideration in implementing IFRS 15 , Statement PDF
373.45 KB
25/05/2016 2016/724 Requirements for reference data submission under Article 4 MAR , Statement PDF
88.1 KB