Recommendations – Guidelines of ESMA

 

2019

Guidelines on risk factors under the prospectus regulation

Guidelines on non-significant benchmarks under Benchmarks Regulation

Guidelines on the application of C6 and C7 of Annex 1 of MiFID II

Guidelines on internalised settlement reporting under article 9 of the CSDR

Guidelines on CCP APC margin measures

Guidelines on CCP conflict of interest management

2018

Guidelines on certain aspects of the MiFID II suitability requirements

Guidelines on the Process for the Calculation of the Indicators to Determine the Substantial Importance of a CSD for a Host Member State

Guidelines on the Process for the Calculation of the Indicators to Determine the Most Relevant Currencies in which Settlement Takes Place

Guidelines on Cooperation between Authorities under Articles 17 and 23 of Regulation (EU) No 909/2014

Joint ESMA and EBA Guidelines on the assessment of the suitability of members of the management body and key function holders 

Guidelines on complaints-handling for the securities  and banking sectors

Guidelines on stress tests scenarios under Article 28 of the MMF Regulation

Guidelines on MiFID II product governance requirements

Joint Guidelines under articles 17 and 18(4) of Directive (EU) 2015/849 on simplified and enhanced customer due diligence and the factors credit and financial institutions should consider when assessing the money laundering and terrorist financing risk associated with individual business relationships and occasional transactions

2017

Guidelines on the management body of market operators and Data Reporting Service Providers (DRSPs) (ESMA70-154-271)

Guidelines on transaction reporting, order record keeping and clock synchronization under MiFID II (ESMA/2016/1452)

Guidelines: calibration of circuit breakers and publication of trading halts under MiFID II

Guidelines, Access by a CSD to the transaction feeds of CCPs and trading venues

Guidelines CSD participants default rules and procedures

Joint Guidelines on the prudential assessment of acquisitions and increases of qualifying holdings in the financial sector (ESAs/2016/01)

Joint Guidelines on the characteristics of a risk‐based approach to anti‐money laundering and terrorist financing supervision, and the steps to be taken when conducting supervision on a risk‐sensitive basis (‘the Risk-Based Supervision Guidelines’) (ESAs/2016/72)

Guidelines on the validation and review of Credit Rating Agencies’ methodologies

MAR guidelines on information relating to commodity derivatives markets or related spot markets for the purpose of the definition of inside information on commodity derivatives

2016

ESMA Public Statement – Issues on implementation of IFRS 9

EBA Report – Impact assessment of IFRS 9

ESMA Public Statement – European Common Enforcement Priorities for 2016 financial statements

MAR Guidelines - Persons receiving market soundings

MAR Guidelines - Delay in the disclosure of inside information

Guidelines on sound remuneration policies under the UCITS Directive

Guidelines on sound remuneration policies under the AIFMD

ESMA Public Statement - Issues for consideration in implementing IFRS 15: Revenue from Contracts with Customers

Guidelines on cross-selling practices

ESMA reminder on Alternative Performance Measures Guidelines coming into force on 03.07.2016

Indicative list of financial instruments that are subject to notification requirements according to Article 13(1b) of the revised Transparency Directive (ESMA-2015-1598)

Transparency Directive - Questions & Answers (ESMA-2015-1595)

Guidelines for the assessment of knowledge and competence

Guidelines on complex debt instruments and structured deposits

 ESMA Public Statement - Improving the quality of disclosures in the financial statements

ESMA Public Statement - European common enforcement priorities for 2015 financial statements

ESMA Guidelines on Alternative Performance Measures

ESMA Opinion - Application of the IFRS requirements in relation to the recognition of contributions to Deposit Guarantee Schemes in IFRS accounts

ESMA Public Statement - 2014 European common enforcement priorities

ESMA Public Statement - European common enforcement priorities for 2013 financial statements

Market Abuse Directive: Level 3 - first set of CESR guidance and information on the common operation of the Directive to the market

Market Abuse Directive: Level 3 - second set of CESR guidance and information on the common operation of the Directive to the market

Market Abuse Directive: Level 3 - third set of CESR guidance and information on the common operation of the Directive to the market

Guidelines on ETFs and other UCITS issues - Consultation on recallability of repo and reverse repo arrangements

2015

Guidelines on the application of the definitions in Sections C6 and C7 of Annex I of Directive 2004/39/EC (MiFID)

2014

Joint Guidelines on complaints handling for securities (ESMA) and banking (EBA) sectors

Revision of the provisions on diversification of collateral in ESMA's Guidelines on ETFs and other UCITS issues (ESMA/2014/294)

 

2013

ESMA-EBA Principles for Benchmark-Setting Processes in the EU (ESMA/2013/659)

ESMA update of the CESR recommendations The consistent implementation of Commission Regulation (EC) No 809/2004 implementing the Prospectus Directive (ESMA/2013/319)

Final report Guidelines on sound remuneration policies under the AIFMD (ESMA/2013/201)

2012  
  • ESMA Public Statement - European common enforcement priorities for 2012 financial statements (ESMA/2012/725)
  • ESMA Public Statement - Treatment of Forbearance Practices in IFRS Financial Statements of Financial Institutions (ESMA/2012/853)

 

2011

 

Guidelines on the application of the endorsement regime under Article 4 (3) of the Credit Rating Agencies Regulation No 1060/2009 (ESMA/2011/139)

ESMA update of the CESR recommendations The consistent implementation of Commission Regulation (EC) No 809/2004 implementing the Prospectus Directive (ESMA/2011/81)