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|Date||Ref.||Title||Section||Type||Download||Info||Summary||Related Documents||Translated versions|
|03/01/2020||Market makers - pdf||Market makers and authorised primary dealers who are using the exemption under the SSR- PDF||Short Selling||Reference||PDF
|03/01/2020||Market makers - XLS||Market makers and authorised primary dealers who are using the exemption under the SSR- XLS||Short Selling||Reference||XLSX
|04/12/2019||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
|27/05/2019||ESMA32-62-126||letter to IAASB- proposed strategy for 2020-2023 and work plan for 2020-2021||Audit||Letter||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
|24/01/2019||ESMA50-164-770||Links to national websites where net short positions in shares are disclosed||Short Selling||Reference||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
|29/05/2018||ESMA70-145-408||Question and Answers (Q&A) on the Regulation on short selling and certain aspects of credit default swaps (SSR)||Short Selling||Q&A||PDF
|05/03/2018||ESMA70-145-386||Technical Advice on the evaluation of certain elements of the Short Selling Regulation||Short Selling||Final Report||PDF
|22/02/2018||ESMA70-145-441||ECON scrutiny session Short Selling Regulation Verena Ross||Short Selling||Speech||PDF
|27/10/2017||ESMA71-99-623||Press Release on 2017 Enforcement Priorities||Audit, Corporate Disclosure, IFRS Supervisory Convergence, Press Releases||Press Release||PDF
|26/07/2017||ESMA32-62-91||Comment letter to the IAASB on ISA 540 Auditing accounting estimates||Audit, Corporate Disclosure||Letter||PDF
|07/07/2017||ESMA70-145-127||Consultation paper on the evaluation of the short-selling regulation||Market Integrity, Short Selling||Consultation Paper||PDF
|12/06/2017||ESMA70-146-10||Opinion on CNMV emergency measure under the Short Selling Regulation||Short Selling||Opinion||PDF
|10/11/2016||2016-1564||ESMA prepares for new International Financial Reporting Standard 9||Audit, Corporate Disclosure, IFRS Supervisory Convergence, Press Releases||Press Release||PDF
|10/11/2016||2016-1563||Issues for consideration in implementing IFRS 9: Financial Instruments||Audit, Corporate Disclosure, IFRS Supervisory Convergence||Statement||PDF
|12/10/2016||2016/1465||Comment letter to IASB regarding the proposed IASB’s ED ‘Definition of a Business and Accounting for Previously Held Interests’||Audit, IAS Regulation||Letter||PDF
|12/10/2016||2016/1466||Comment letter to EFRAG regarding the proposed IASB’s ED ‘Definition of a Business and Accounting for Previously Held Interests’||Audit, IAS Regulation||Letter||PDF