Friday 08 July 2022 15:00
Related Articles
ESMA publishes 24th extract from its EECS database
The extract includes eight decisions taken by European enforcers in the period between May 2018 and October 2019. The decisions cover a number of topics, including identification of performance obligations, liquidity risk of notes with an early redemption option and deferred tax assets related to a change in accounting policy due to first application of […]
Consultation Paper on the Opinion on Trading Venue perimeter
ESMA invites comments on all matters in this paper and in particular on the specific questions summarised in Annex 1. Comments are most helpful if they: respond to the question stated; indicate the specific question to which the comment relates; contain a clear rationale; and describe any alternatives ESMA should consider. ESMA will consider all […]
ESMA promotes consistent application of prospectus disclosure requirements
The Guidelines provide guidance to financial market participants regarding the disclosure of financial and non-financial information in the prospectus. The aim of the Guidelines is to ensure that market participants have a uniform understanding of the relevant disclosure required in the various annexes included in the Commission Delegated Regulation (EU) 2019/980. The Guidelines will help […]