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|Date||Ref.||Title||Section||Type||Download||Info||Summary||Related Documents||Translated versions|
|06/11/2019||Market makers - pdf||Market makers and authorised primary dealers who are using the exemption under the SSR- PDF||Short Selling||Reference||PDF
|06/11/2019||Market makers - XLS||Market makers and authorised primary dealers who are using the exemption under the SSR- XLS||Short Selling||Reference||XLSX
|22/10/2019||ESMA71-99-1236||EU enforcers must monitor closely new reporting standards||Corporate Disclosure, IAS Regulation, Press Releases||Press Release||PDF
|22/10/2019||ESMA32-63-791||European common enforcement priorities for 2019 annual financial reports||Corporate Disclosure, IAS Regulation||Statement||PDF
|24/09/2019||ESMA32-61-368||Comment letter to EFRAG regarding IASB's ED- Amendments to IFRS 17 Insurance Contracts||IAS Regulation||Letter||PDF
|24/09/2019||ESMA32-61-369||Comment letter to IASB regarding its ED- Amendments to IFRS 17 Insurance Contracts||IAS Regulation||Letter||PDF
|01/08/2019||ESMA70-21038340-46||Compliance table for the Guidelines on market making activities under the Short Selling Regulation||Guidelines and Technical standards, Market Integrity, Short Selling||Compliance table||PDF
|17/07/2019||ESMA32-61-359||Letter to EFRAG on IASBF Exposure Draft on proposed amendments to the due process handbook||Corporate Disclosure, IAS Regulation||Letter||PDF
|17/07/2019||ESMA32-61-352||Letter to IFRS Foundation- Exposure Draft on proposed amendments to the due process handbook-||Corporate Disclosure, IAS Regulation||Letter||PDF
|19/06/2019||ESMA32-61-351||Letter to EFRAG on IASB’s Exposure Draft Interest Rate Benchmark Reform||IAS Regulation||Letter||PDF
|19/06/2019||ESMA32-61-354||Letter to IASB on Exposure Draft Interest Rate Benchmark Reform||IAS Regulation||Letter||PDF
|18/04/2019||ESMA32-61-325||Letter to EFRAG on IASB’s Exposure Draft Onerous Contracts||IAS Regulation||Letter||PDF
|18/04/2019||ESMA32-61-326||Letter to IASB on the Exposure Draft Onerous Contracts||IAS Regulation||Letter||PDF
|24/01/2019||ESMA50-164-770||Links to national websites where net short positions in shares are disclosed||Short Selling||Reference||PDF
|20/12/2018||ESMA32-61-290||Letter to EFRAG on IASB Discussion Paper on FICE||IAS Regulation||Letter||PDF
|20/12/2018||ESMA32-61-289||Letter to IASB regarding its Discussion Paper on FICE||IAS Regulation||Letter||PDF
|22/11/2018||ESMA32-63-566||Letter to IFRS IC on IAS 19||Corporate Disclosure, IAS Regulation||Letter||PDF
|31/10/2018||Net short thresholds||Net short position notification thresholds for sovereign issuers||Short Selling||Reference||XLSX
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:
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.
|23/08/2018||ESMA50-164-772||Links to the national websites explaining the procedures for notifications of net short positions||Short Selling||Reference||PDF