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ESMA publishes new Q&A on Alternative performance measures guidelines
The new questions provide information on: the definition of APMs in the context of interim financial statements; the prominence of APMs, i.e, the way they are presented compared to IFRS figures outside financial statements; and the use of the “compliance by reference” principle as set out in the Guidelines. An alternative performance measure is a […]
ESMA launches a Common Supervisory Action with NCAs on valuation of UCITS and open-ended AIFs
The CSA aims to assess compliance of supervised entities with the relevant valuation-related provisions in the UCITS and AIFMD frameworks, in particular the valuation of less liquid assets, and will be conducted throughout 2022. The CSA will focus on authorised managers of UCITS and open-ended AIFs investing in less liquid assets i.e.: unlisted equities, unrated […]
ESMA Newsletter – Nº4
30 April ESMA AGREES POSITION LIMITS UNDER MIFID II ESMA has published five opinions on position limits regarding commodity derivatives under the Markets in Financial Instruments Directive and Regulation (MiFID II/MIFIR). 30 April NOTICE OF ESMA’S PRODUCT INTERVENTION RENEWAL DECISION IN RELATION TO CONTRACTS FOR DIFFERENCES On 17 April 2019, the European Securities and Markets Authority […]