27/05/2024
ESMA32-193237008-3394
List of decisions published in the Extracts from the EECS’s Database of Enforcement
Financial reporting
Reference
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Summary
Translated versions
24/05/2024
ESMA42-110-812
Notifications of Compliance with Guidelines – Overview Table
Guidelines and Technical standards
Reference
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30/04/2024
ESMA42-646012687-331
ESMA Guidelines
About ESMA, Guidelines and Technical standards
Reference
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01/03/2024
ESMA12-2121844265-3255
Scope of the Guidelines on position calculation under EMIR Refit
Guidelines and Technical standards, Market data, Post Trading
Reference
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Guidelines on position calculation under EMIR Refit
Summary
Translated versions
BG
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, RO
, SK
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28/02/2024
ESMA32-1399193447-616
Call for expression of interest: Consultative Working Group for Corporate Reporting of the Issuers Standing Committee
Corporate Finance, Financial reporting, Issuer disclosure
Reference
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28/02/2024
ESMA32-1399193447-617
Application form Call for candidates ISC CWG for Corporate Reporting
Corporate Finance, Financial reporting, Issuer disclosure
Reference
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09/02/2024
ESMA91-1505572268-3508
Scope of the Guidelines on the assessment of resolvability
CCP, Guidelines and Technical standards
Reference
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09/02/2024
ESMA91-1505572268-3510
Scope of the Guidelines on the summary of resolution plans
CCP, Guidelines and Technical standards
Reference
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02/02/2024
ESMA91-1505572268-3506
Scope of the Guidelines on the types and content of the provisions of Cooperation Arrangements (Article 79 of CCPRRR)
CCP, Guidelines and Technical standards
Reference
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02/02/2024
ESMA91-1505572268-3512
Scope of the Guidelines on written arrangements and procedures for the functioning of resolution colleges
CCP, Guidelines and Technical standards
Reference
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Summary
Translated versions
BG
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, FI
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, LV
, SK
, SL
15/11/2023
ESMA32-1399193447-528
Call for Expression of Interest ISC CWG for Corporate Reporting
Financial reporting
Reference
DOWNLOAD 160.09 KB
15/11/2023
ESMA32-1399193447-527
Application form - Call for expression of interest ISC CWG for Corporate Reporting
Financial reporting
Reference
DOWNLOAD 44.92 KB
25/10/2023
ESMA32-992851010-1098
Summary of findings Results of a fact-finding exercise on corporate reporting practices under the Taxonomy Regulation
Financial reporting, Sustainable finance
Reference
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25/10/2023
ESMA71-702228251-2719
2023 European Common enforcement priorities (ECEP) statement - visuals
Financial reporting, Issuer disclosure, Sustainable finance
Reference
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25/10/2023
ECEP
2023 ECEP Package
Financial reporting
Reference
Related documents
Summary
ESMA has issued its annual European Common Enforcement Priorities (ECEP) Statement for 2023, which sets out the expectations of ESMA and NCAs with regards to specific areas of focus for the enforcement of the annual financial reports of issuers, including financial and sustainability reporting, European Single Electronic Format (ESEF) reporting and alternative performance measures (APMs). In particular, for this year’s ECEP, the areas for attention identified focus on cross-cutting topics, such as climate and environmental-related matters and macroeconomic environment.
Given the importance of climate and environmental-related matters for financial market participants (in particular issuers and investors), ESMA has published, together with the 2023 ECEP a fact-finding exercise addressing the implementation of the Taxonomy Regulation and a report on disclosures of climate matters in IFRS Financial statements. The three documents are accessible below:
ESMA believes that these documents will greatly assist issuers, supervisory bodies and auditors in the process of improving disclosures regarding climate and environmental-related matters, as well as investors in better understanding them.
Translated versions
09/06/2023
ESMA80-416-203
Scope of the Guidelines on Disclosure Requirements for Initial Reviews and Preliminary Ratings
Credit Rating Agencies, Guidelines and Technical standards
Reference
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Summary
Translated versions
CS
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, HU
, LT
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, RO
, SK
02/06/2023
ESMA40-386-3420
Scope of the Guidelines on the methodology to be used by the resolution authority for determining the valuation of contracts prior to their termination as referred to in Article 29(1) of CCPRRR
CCP, Guidelines and Technical standards
Reference
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02/06/2023
ESMA40-386-3426
Scope of the Guidelines further specifying the circumstances for temporary restrictions in the case of a significant non-default event in accordance with Article 45a of EMIR
CCP, Guidelines and Technical standards
Reference
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01/06/2023
ESMA40-386-3422
Scope of Guidelines on the application of the circumstances under which a central counterparty is deemed to be failing or likely to fail
CCP, Guidelines and Technical standards
Reference
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01/06/2023
ESMA40-386-3423
Scope of Guidelines on the consistent application of the triggers for the use of Early Intervention Measures
CCP, Guidelines and Technical standards
Reference
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