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|Date||Ref.||Title||Section||Type||Download||Info||Summary||Related Documents||Translated versions|
|22/03/2019||ESMA 32-67-142||Compliance table on ESMA Guidelines on the enforcement of financial information||Corporate Disclosure, IFRS Supervisory Convergence||Compliance table||PDF
|21/03/2019||ESMA32-60-440||ESMA ESEF Taxonomy 2017||European Single Electronic Format||Reference||ZIP
|21/03/2019||ESMA32-60-417||ESEF XBRL Taxonomy Documentation||European Single Electronic Format||Reference||PDF
|21/03/2019||ESMA32-60-44||ESEF Validation rules||European Single Electronic Format||Reference||XLSX
|21/03/2019||ESMA32-60-439||ESEF Taxonomy architecture||European Single Electronic Format||Reference||PDF
|24/01/2019||ESMA50-164-770||Links to national websites where net short positions in shares are disclosed||Short Selling||Reference||PDF
|19/11/2018||ESMA32-60-403||Video Tutorial on the European Single Electronic Format- Script||European Single Electronic Format||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.
|26/10/2018||ESMA71-99-1052||European enforcers to focus on new IFRSs and non-financial information in issuers’ 2018 annual reports||Corporate Disclosure, IFRS Supervisory Convergence, Press Releases||Press Release||PDF
|26/10/2018||ESMA32-63-503||European common enforcement priorities for 2018 annual financial reports||Corporate Disclosure, IFRS Supervisory Convergence||Statement||PDF
|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
|19/04/2018||ESMA 32-63-427||22nd Extract from the EECS’s Database of Enforcement||IFRS Supervisory Convergence||Reference||PDF
|03/04/2018||ESMA71-99-958||ESMA continues to focus on convergence in enforcement of IFRS across the EU||Corporate Disclosure, IFRS Supervisory Convergence, Press Releases||Press Release||PDF
|03/04/2018||ESMA32-63-424||Enforcement and Regulatory Activities of Accounting Enforcers in 2017||Corporate Disclosure, IFRS Supervisory Convergence||Report||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
|07/02/2018||ESMA32-67-453||Letter to Monitoring Group on Governance and Oversight of IAASB||IFRS Supervisory Convergence||Letter||PDF
|20/12/2017||ESMA32-63-413||Letter to IFRS IC on voluntary tax payments||IFRS Supervisory Convergence||Letter||PDF
|18/12/2017||ESMA 71-99-670||New rules make EU issuers’ annual financial reports machine-readable||European Single Electronic Format||Press Release||PDF