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|Date||Ref.||Title||Section||Type||Download||Info||Summary||Related Documents||Translated versions|
|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
|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
|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
|03/05/2019||ESMA34-45-688||Final report on integrating sustainability risks and factors in the UCITS Directive and the AIFMD||Fund Management, Sustainable finance||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
|17/07/2018||ESMA31-62-1002||Final report on draft regulatory technical standards under the Prospectus Regulation||Corporate Disclosure||Final Report||PDF
|03/04/2018||ESMA31-62-800||Technical advice under the Prospectus Regulation||Prospectus||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
|22/12/2015||2015/1905||MAD Supervisory Practices peer review follow-up||Market Abuse, Supervisory convergence||Final Report||PDF
|28/09/2015||2015/1455 CBA||Cost analysis for Final Report on MAR technical standards||Market Abuse||Final Report||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
|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
|03/02/2015||2015/224||ESMA’s technical advice on possible delegated acts concerning the Market Abuse Regulation||Market Abuse||Technical Advice||PDF
|This advice:• specifies the MAR market manipulation indicators, by providing examples of practices that may constitute market manipulation as well as proposing “additional” indicators of market manipulation; • recommends to set the minimum thresholds that exempt certain market participants in the emission allowance market from publicly disclosing inside information at six million tonnes of CO2eq per year and at 2,430 MW rated thermal input;• suggests the way to determine to which regulator delays in disclosure of inside information needs to be notified. • provides clarifications on the enhanced disclosure of managers’ transactions. - ESMA recommends disclosing any acquisition, disposal, subscription or exchange of financial instruments of the relevant issuer or related financial instruments carried out by managers,, further illustrated through a non-exhaustive list of types of transactions subject to this obligation. . ESMA also clarifies the transactions that can be allowed by the issuer during a closed period when normally managers are prohibited to trade; and• proposes procedures and arrangements to ensure sound whistleblowing infrastructures – i.e. EU national regulators should allow the receipt of reports of infringements, including appropriate communication channels and guarantee the protection of reporting and reported persons, with respect to their identity and their personal data. Next steps ESMA has sent its technical advice to the European Commission for its consideration in drafting its implementing standards regarding MAR. ESMA’s regulatory technical standards regarding MAR will be delivered in July 2015.|
|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.