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Subject "2.50.08 Financial services, financial reporting and auditing"

Dossiers (245)

EU Public Sector Accounting Standards (EPSAS). Progress report
Equivalence in the area of financial services
EEA Agreement: amendment to Protocol 31 (Financial services). EU position
Regulatory technical standards specifying the information to be provided in accordance with the STS notification requirements
Regulatory technical standards specifying the information and the details of a securitisation to be made available by the originator, sponsor and SSPE
Aligning the auctioning of allowances with the EU ETS rules for the period 2021 to 2030 and with the classification of allowances as financial instruments
Regulatory technical standards on settlement discipline
Aligning the transitional arrangement for PRIIP manufacturers offering units of funds referred to in Article 32 of Regulation (EU) No 1286/2014 as underlying investment options with the prolonged exemption period under that Article
Date at which the clearing obligation takes effect for certain types of contracts
Date until which counterparties may continue to apply their risk-management procedures for certain OTC derivative contracts not cleared by a CCP
Exemption of the People’s Bank of China from the pre- and post-trade transparency requirements
Format, content, scrutiny and approval of the prospectus to be published when securities are offered to the public or admitted to trading on a regulated market
Regulatory technical standards on key financial information in the summary of a prospectus, the publication and classification of prospectuses, advertisements for securities, supplements to a prospectus, and the notification portal
Application for authorisation of a third party assessing STS compliance
EMIR Regulation: list of exempted entities
Transparency of securities: list of exempted entities
Exemption of the Bank of England from the pre- and post-trade transparency requirements
Date at which the clearing obligation takes effect for certain types of contracts
Date until which counterparties may continue to apply their risk-management procedures for certain OTC derivative contracts not cleared by a CCP
Extending the dates of deferred application of the clearing obligation for certain OTC derivative contracts
Application for registration and extension of registration as a trade repository
Collection, verification, aggregation, comparison and publication of data on securities financing transactions (SFTs) by trade repositories
Fees charged by the European Securities and Markets Authority to trade repositories
Access to details of securities financing transactions (SFTs) held in trade repositories
Regulatory technical standards specifying the details of securities financing transactions (SFTs) to be reported to trade repositories
Contents of, and cases where updates are required to, the benchmark statement to be published by the administrator of a benchmark
Minimum content of cooperation arrangements with competent authorities of third countries whose legal framework and supervisory practices have been recognised as equivalent
Procedures and characteristics of the oversight function
Criteria to be taken into account by competent authorities when assessing whether administrators of significant benchmarks should apply certain requirements
Elements of the code of conduct by administrators of benchmarks that are based on input data from contributors
Ensuring appropriate and verifiable input data; internal oversight and verification procedures
Liquidity coverage requirement for credit institutions
Solvency II: calculation of regulatory capital requirements for securitisations and simple, transparent and standardised securitisations held by insurance and reinsurance undertakings
Resolution on International Financial Reporting Standards: IFRS 17 Insurance Contracts
Simple, transparent and standardised (STS) securitisations and asset-backed commercial papers (ABCPs), requirements for assets received as part of reverse repurchase agreements and credit quality assessment methodologies
Key information documents for packaged retail and insurance-based investment products (PRIIPs): presentation, content, review and revision of key information documents and the conditions for fulfilling the requirement to provide such documents. Correcting the Bulgarian language version
Assessment methodology under which competent authorities permit institutions to use advanced measurement approaches for operational risk
Procedures for excluding transactions with non-financial counterparties established in a third country from the own funds requirement for credit valuation adjustment risk
Framework to facilitate sustainable investment
Promotion of the use of SME growth markets
Accelerated extrajudicial collateral enforcement (AECE)
Credit servicers, credit purchasers and the recovery of collateral
European crowdfunding service providers (ECSP) for business
Markets in financial instruments: crowdfunding service providers
Law applicable to the third-party effects of assignments of claims
International Financial Reporting Standard 9: amendments
Prudential requirements for credit institutions and investment firms: correcting certain language versions
Trading obligation for certain derivatives
Criteria relating to the methodology for assessing the value of assets and liabilities of institutions or entities
Criteria relating to the methodologies for valuation of difference in treatment in resolution
Materiality threshold for credit obligations past due
Conditions to assess the impact resulting from the cessation of or change to existing benchmarks
Applying the criteria for assessing whether certain events would result in significant and adverse impacts on market integrity, financial stability, consumers, the real economy or the financing of households and businesses in one or more Member States
Assessing nominal amount of financial instruments other than derivatives, notional amount of derivatives and net asset value of investment funds
Indices used as benchmarks in financial instruments and financial contracts: technical elements of the definitions
Authorisation, organisational requirements and publication of transactions for data reporting services providers
Indirect clearing arrangements
Indirect clearing arrangements
Capital Requirements Regulation (CRR): disclosure of encumbered and unencumbered assets
Markets in financial instruments: definition of systematic internalisers
Markets in financial instruments: package orders
Waiver on own funds requirements for certain covered bonds
Information to be included by proposed acquirers in the notification of a proposed acquisition of a qualifying holding in an investment firm
OTC derivatives, central counterparties and trade repositories (EMIR): trade reporting and access to data
Exemption of certain third countries' central banks in their performance of monetary, foreign exchange and financial stability policies from pre- and post-trade transparency requirements
Additional objective criteria for the application of a preferential liquidity outflow or inflow rate for cross-border undrawn credit or liquidity facilities within a group or an institutional protection scheme
Deadline for compliance with clearing obligations for certain counterparties dealing with OTC derivatives
Key information documents for packaged retail and insurance-based investment products (PRIIPs): presentation, content, review and revision of key information documents and conditions for fulfilling the requirement to provide such documents
OTC derivatives, central counterparties and trade repositories: list of exempted entities
Credit institutions and investment firms: classes of arrangements to be protected in a partial property transfer
OTC derivatives, central counterparties and trade repositories: risk-mitigation techniques for OTC derivative contracts not cleared by a central counterparty; correcting Delegated Regulation (EU) 2016/2251
Relationships between the EU and third countries concerning financial services regulation and supervision
Action plan on retail financial services
Prudential requirements of investment firms
Prudential supervision of investment firms
EMIR and ESMA Regulations: procedures and authorities involved for the authorisation of CCPs and requirements for the recognition of third-country CCPs
European Market Infrastructure Regulation (EMIR): clearing obligation, reporting requirements, risk-mitigation techniques, trade repositories
Extension of the transitional periods related to pension scheme arrangements
Markets in financial instruments: criteria to establish when an activity is considered to be ancillary to the main business
Parameters for the calculation of cash penalties for settlement fails and the operations of CSDs in host Member States
Certain prudential requirements for central securities depositories and designated credit institutions offering banking-type ancillary services
Content of the reporting on internalised settlements
Additional liquidity outflows corresponding to collateral needs resulting from the impact of an adverse market scenario on an institution’s derivatives transactions
OTC derivatives, central counterparties and trade repositories: minimum details of the data to be reported to trade repositories
OTC derivatives, central counterparties and trade repositories: risk-mitigation techniques for OTC derivative contracts not cleared by a central counterparty
Conditions for data waiver permissions
Resolution on International Financial Reporting Standards: IFRS 9
Sustainable finance
Organisational requirements of investment firms engaged in algorithmic trading
Reporting of transactions to competent authorities
Product intervention
Data standards and formats for financial instrument reference data and technical measures in relation to arrangements to be made by the European Securities and Markets Authority and competent authorities
Transparency requirements for trading venues and investment firms in respect of shares, depositary receipts, exchange-traded funds, certificates and other similar financial instruments, and transaction execution obligations in respect of certain shares on a trading venue or by a systematic internaliser
Information for registration of third country firms and format of information to be provided to the clients
Transparency requirements for trading venues and investment firms in respect of bonds, structured finance products, emission allowances and derivatives
Tick size regime for shares, depositary receipts and exchange traded funds
Information and requirements for the authorisation of investment firms
Exchange of information between competent authorities when cooperating in supervisory activities, on-the-spot verifications and investigations
Organisational requirements of trading venues
Presentation, content, review and revision of key information documents and conditions for fulfilling the requirement to provide such documents
Obligation to clear derivatives traded on regulated markets and timing of acceptance for clearing
Information to be notified by investment firms, market operators and credit institutions
Maintenance of relevant data relating to orders in financial instruments
Clearing access in respect of trading venues and central counterparties
Direct, substantial and foreseeable effect of derivative contracts within the Union and prevention of the evasion of rules and obligations
Volume cap mechanism and provision of information for the purposes of transparency and other calculations
Requirements on market making agreements and schemes
Clearing obligation
Data to be provided by execution venues on the quality of execution transactions
Annual publication by investment firms of information on the identity of execution venues and on the quality of execution
Minimum set of the information on financial contracts that should be contained in the detailed records and the circumstances in which the requirement should be imposed
Level of accuracy of business clocks
Requirements to ensure fair and non-discriminatory co-location services and fee structures
Specification of the offering of pre-and post-trade data and the level of disaggregation of data
Authorisation, organisational requirements and publication of transactions for data reporting services providers
Access in respect of benchmarks
Determination of a material market in terms of liquidity in relation to notifications of a temporary halt in trading
Criteria for determining whether derivatives subject to the clearing obligation should be subject to the trading obligation
Admission of financial instruments to trading on regulated markets
Suspension and removal of financial instruments from trading
Methodologies and principles on the valuation of liabilities arising from derivatives
Criteria relating to the methodology for setting the minimum requirement for own funds and eligible liabilities
Definitions, transparency, portfolio compression and supervisory measures on product intervention and positions
Ratio of unexecuted orders to transactions in order to prevent disorderly trading conditions
Methodology for the identification of global systemically important institutions and for the definition of subcategories of global systemically important institutions
Minimum elements of a business reorganisation plan and minimum contents of the reports on the progress in the implementation of the plan
Organisational requirements and operating conditions for investment firms
Time horizons for the liquidation period to be considered for the different classes of financial instruments
Safeguarding of financial instruments and funds belonging to clients
Recovery plans, resolution plans and group resolution plans
Arrangements, systems, procedures and notification templates to be used for preventing, detecting and reporting abusive practices or suspicious orders or transactions
Technical arrangements for objective presentation of investment recommendations or other information recommending or suggesting an investment strategy and for disclosure of particular interests or indications of conflicts of interest
OTC derivatives: clearing obligation
Credit institutions and investment firms: exclusion from the application of write-down or conversion powers
Application of the derogations concerning currencies with constraints on the availability of liquid assets
FinTech: influence of technology on the future of the financial sector
Green paper on retail financial services
International Accounting Standards (IAS) evaluation and activities of the International Financial Reporting Standards (IFRS) Foundation, European Financial Reporting Advisory Group (EFRAG) and the Public Interest Oversight Board (PIOB)
Framework for the recovery and resolution of central counterparties
Capital Requirements Directive: exempted entities, financial holding companies, mixed financial holding companies, remuneration, supervisory measures and powers and capital conservation measures
Bank recovery and resolution: ranking of unsecured debt instruments in insolvency hierarchy
Bank recovery and resolution: loss-absorbing and recapitalisation capacity of credit institutions and investment firms
Single Resolution Mechanism: loss-absorbing and recapitalisation capacity for credit institutions and investment firms
Capital Requirements Regulation: transitional arrangements for mitigating the impact of the introduction of IFRS 9 on own funds and the large exposures treatment of certain public sector exposures denominated in non-domestic currencies of Member States
Capital Requirements Regulation: leverage ratio, net stable funding ratio, requirements for own funds and eligible liabilities, counterparty credit risk, market risk, exposures to central counterparties, exposures to collective investment undertakings, large exposures, reporting and disclosure requirements
Capital Requirements Regulation: leverage ratio, net stable funding ratio, requirements for own funds and eligible liabilities, counterparty credit risk, market risk, exposures to central counterparties, exposures to collective investment undertakings, large exposures, reporting and disclosure requirements
Key information documents for packaged retail and insurance-based investment products (PRIIPs): date of application of the Regulation
Prevention of the use of the financial system for the purposes of money laundering or terrorist financing: transparency of financial transactions and of corporate entities
Union programme to support specific activities enhancing the involvement of consumers and other financial services end-users in Union policy-making in the area of financial services (2017-2020)
Union programme to support specific activities in the field of financial reporting and auditing (2014-2020): co-financing of EFRAG for the period 2017-2020
Markets in financial instruments; market abuse; securities settlement in the EU and central securities depositories: certain dates
Markets in financial instruments: certain dates
Taxation: scope of the mandatory automatic exchange of information in the EU
Equivalence of the solvency regime for insurance and reinsurance undertakings in force in Japan to the regime laid down in Directive 2009/138/EC
Equivalence of the supervisory regime for insurance and reinsurance undertakings in force in Bermuda to the regime laid down in Directive 2009/138/EC
Regulatory technical standards on the clearing obligation
Requirements for investor, sponsor, original lenders and originator institutions relating to exposures to transferred credit risk
Extension of the transitional periods related to pension scheme arrangements
Own funds requirements for institutions
Stocktaking and challenges of the EU Financial Services Regulation: impact and the way forward towards a more efficient and effective EU framework for financial regulation and a capital markets union
Prudential requirements for credit institutions and investment firms: exemptions for commodity dealers
Prospectus to be published when securities are offered to the public or admitted to trading
General framework for securitisation and specific framework for simple, transparent and standardised securitisation
Prudential requirements for credit institutions and investment firms
Own funds requirements for firms based on fixed overheads. Corrigendum
Disclosure requirements for structured finance instruments
Presentation of the information that credit rating agencies make available to the European Securities and Markets Authority
Periodic reporting on fees charged by credit rating agencies for the purpose of on-going supervision by the European Securities and Markets Authority
Own funds requirements for firms based on fixed overheads
Regulatory technical standards on the information to be notified when exercising the right of establishment and the freedom to provide services
Designation, management and control responsibilities of Responsible Authorities and obligations of Audit Authorities
Regulatory technical standards for own funds requirements for institutions
Regulatory technical standards for specifying the calculation of specific and general credit risk adjustments
Structural measures improving the resilience of EU credit institutions
Transparency of securities financing transactions and of reuse
Regulatory technical standards determining types of alternative investment fund managers
Regulatory technical standards on requirements for central counterparties
Regulatory technical standards on capital requirements for central counterparties
Regulatory technical standards specifying the data to be published and made available by trade repositories and operational standards for aggregating, comparing and accessing the data
Regulatory technical standards specifying the details of the application for registration as a trade repository
Regulatory technical standards on notification and disclosure requirements with regard to net short positions, the details of the information to be provided to the European Securities and Markets Authority in relation to net short positions and the method for calculating turnover to determine exempted shares
Regulatory technical standards for the assessment of compliance of credit rating methodologies
Fees charged by the European Securities and Markets Authority to credit rating agencies
Elements related to prospectuses and advertisements
Mechanism for the determination of equivalence of accounting standards applied by third country issuers of securities
Regulatory technical standards on indirect clearing arrangements, clearing obligation, public register, access to a trading venue, non-financial counterparties, risk mitigation techniques for OTC derivatives contracts not cleared by a CCP
Regulatory technical standards on the minimum details of the data to be reported to trade repositories
Exemptions, general operating conditions, depositaries, leverage, transparency and supervision
Regulatory technical standards on information for registration and certification of credit rating agencies
Presentation of information provided by credit rating agencies to a central repository established by the European Securities and Markets Authority
Content and format of periodic reporting on ratings data that credit rating agencies must submit to the European Securities and Markets Authority
Rules of procedure on fines imposed to credit rating agencies by the European Securities and Markets Authority, including rules on the right of defence and temporal provisions
Regulatory technical standards for the method of calculation of the fall in value for liquid shares and other financial instruments
Definitions, calculation of net short positions, covered sovereign credit default swaps, notification thresholds, liquidity thresholds for suspending restrictions, significant falls in the value of financial instruments and adverse events
OTC derivatives, central counterparties and trade repositories with regard to the list of exempted entities
Fees charged by the European Securities and Markets Authority to trade repositories
Regulatory technical standards on colleges for central counterparties
Resolution on financial services: lack of progress in Council and Commission's delay in the adoption of certain proposals
Recovery and resolution framework for non-bank institutions
Indices used as benchmarks in financial instruments and financial contracts
Money market funds
Interchange fees for card-based payment transactions
European long-term investment funds
Implementing enhanced cooperation in the area of financial transaction tax (FTT)
Improving access to finance for SMEs
Shadow banking
Innovative financial instruments in the context of the next multiannual financial framework
Union programme to support specific activities in the field of financial reporting and auditing (2014-2020)
Enhanced cooperation in the area of financial transaction tax
European Banking Authority (EBA): adjustment of procedural modalities
Prudential supervision of credit institutions: conferring specific tasks on the European Central Bank (ECB)
Packaged retail and insurance-based investment products (PRIIPs): key information documents
Credit institutions and investment firms: framework for recovery and resolution
Securities settlement in the EU and central securities depositories (CSDs)
Audit policy: lessons from the crisis
Statutory audits of annual accounts and consolidated accounts
Credit rating agencies: integrity, transparency, responsibility, good governance and independence of activities
Institutions for occupational retirement provision, undertakings of collective investment in transferable securities (UCITS) and Alternative Investment Funds Managers: risk management
Statutory audit of public-interest entities: specific requirements
Markets in financial instruments. Recast
Markets in financial instruments; OTC derivatives, central counterparties and trade repositories
Common system of financial transaction tax
Access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms. Capital Requirements Directive (CRDIV)
Prudential requirements for credit institutions and investment firms. Capital Requirements Regulation (CRR)
Credit rating agencies
Corporate governance in financial institutions
Credit rating agencies: future perspectives
Innovative financing at a global and European level
Regulation of trading in financial instruments - "dark pools" etc.
Remuneration of directors of listed companies and remuneration policies in the financial services sector
Financial markets: short selling and certain aspects of credit default swaps
OTC derivatives, central counterparties and trade repositories (EMIR, European Market Infrastructure Regulation)
Financial conglomerates: supplementary supervision of financial entities
Investor-compensation schemes
Credit rating agencies: supervision
Resolution on financial transaction taxes - making them work
Financial institutions: capital requirements for the trading book and for re-securitisations; supervisory review of remuneration policies
Alternative Investment Fund Managers
Financial services, financial reporting and auditing: Community programme 2010-2013 to support specific activities
Credit rating agencies
International accounting standards: implementing powers conferred on the Commission
Statutory audits of annual accounts and consolidated accounts: implementing powers conferred on the Commission
Capital adequacy of investment firms and credit institutions: implementing powers conferred on the Commission
Markets in financial instruments
Distance marketing of consumer financial services