Displaying 466 - 470 of 1467
ESMA_QA_860
Topic
Climate Benchmarks
01/04/2022
Subject Matter
ESG factors reflected in the benchmark statement and methodology (ESMA70-145-114 QAs on BMR Q&A 10.1)
Question
Does an administrator have to take into account in the key elements of the methodology all the ESG factors listed in Annex II of the Delegated Regulation (EU) 2020/1816 ?
Level 1 Regulation
Benchmarks Regulation (BMR) - Regulation 2016/1011
ESMA_QA_1885
Topic
Alternative Performance Measures (APM)
01/04/2022
Subject Matter
Application of the APM Guidelines to measures related to ESG matters; Paragraphs 3, 4, 17, 21, 22, 26, 33, 35, 37 and 41 of the APM Guidelines.
Question
Do the APM Guidelines apply to financial measures related to ESG matters (e.g., green turnover, sustainable CAPEX)?
Level 1 Regulation
Transparency Directive (TD) Directive 2004/109/EC
ESMA_QA_1886
Topic
Alternative Performance Measures (APM)
01/04/2022
Subject Matter
Labels used by issuers on ESG financial measures; Paragraphs 3, 4, 8, 17, 22, 33 of the APM Guidelines.
Question
How do the APM Guidelines principles regarding labels apply to ESG financial measures (e.g., green turnover, sustainable CAPEX)?
Level 1 Regulation
Transparency Directive (TD) Directive 2004/109/EC
ESMA_QA_1884
Topic
Alternative Performance Measures (APM)
01/04/2022
Subject Matter
Application of the APM Guidelines in the context of COVID-19; Paragraphs 8, 17-19, 33, 34, 41 and 43 of the APM Guidelines.
Question
How should an issuer present the impact of COVID-19 for the purpose of the APM Guidelines?
Level 1 Regulation
Transparency Directive (TD) Directive 2004/109/EC
ESMA_QA_491
Topic
Securitisation Disclosure Templates
30/03/2022
Subject Matter
CREL127 and CREL129 difference
Question
What is the diference between Total Shortfalls In Principal & Interest Outstanding field (CREL127) and arrears balance field (CREL129)?
Level 1 Regulation
Securitisation Regulation (EU) 2017/2402