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241 entries found on 13 pages. starting on record 101 ending on 120

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Title: Report : 16th Extract from the EECS’s Database of Enforcement
Abstract
The European Securities and Markets Authority (ESMA) is publishing extracts from its confidential database of enforcement decisions on financial statements, with the aim of providing issuers and users of financial statements with relevant information on the appropriate application of the International Financial Reporting Standards (IFRS). European enforcers monitor and review IFRS financial statements and consider whether they comply with IFRS and other applicable reporting requirements, including relevant national law. Publication of enforcement decisions will inform market participants about which accounting treatments European national enforcers may consider as complying with IFRS; that is, whether the treatments are considered as being within the accepted range of those permitted by IFRS. Such publication, together with the rationale behind these decisions, will contribute to a consistent application of IFRS in the EEA. Decisions included in this extract were taken by national enforcers in the period from August 2012 to March 2014. ESMA will continue publishing further extracts from the database on a regular basis, with the next extract expected to be published in the first half of 2015.[Author vide Copyright]
Author (Corp. Body): European Securities and Markets Authority
Year: 2014
ISBN / ISSN / Kat.Nr: ESMA/2014/1373
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: fiscal policy
Subject: Public finance. Taxation
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: European Securities and Markets Authority (http://www.esma.europa.eu/)
Title (Series): ESMA annual and half-yearly reports
Author (Corp. Body): European Securities and Markets Authority
Year: unknown (start year of the series)
Language: en | de | fr
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: EU countriesFinancial marketFinancial crisisFiscal PolicyInvestment policy
Subject: Financing. Private finance. Financial policyInvestments. Investment policy
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: European Securities and Markets Authority (http://www.esma.europa.eu/)
Title: Jahresbericht 2013
Title (other): Annual report 2013 | Rapport annuel 2013
Series Title: European Securities and Markets Authority - Annual and half yearly reports ; 2013
Author (Corp. Body): European Securities and Markets Authority
Year: 2014
Language: en | de | fr
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: EU countriesFinancial marketFiscal Policy
Subject: Financial institutions. Credit systems. Payment systemsFinancing. Private finance. Financial policy
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: European Securities and Markets Authorities (http://www.esma.europa.eu/)
Title: Decision of the Board of Appeal of the European Supervisory Authorities given under Article 60 of Regulation (EU) No
1095/2010 and the Board of Appeal’s Rules of Procedure (BOA 2012 002) : appeal by Investor Protection Europe sprl
[Appellant] against European Securities and Markets Authority [Respondent]
Abstract
The Joint Board of Appeal of the ESAs decides on the inadmissibility of an appeal brought by IPE sprl, a company based in Brussels, against a decision by ESMA. The Joint Board of Appeal of the European Supervisory Authorities published today its decision in an appeal brought by Investor Protection Europe (IPE) sprl, a company based in Brussels, against a decision of the European Securities and Markets Authority (ESMA) of 10 June 2014 not to initiate an investigation under Article 17 of the ESMA Regulation regarding an alleged breach of Union law by the Commission de Surveillance du Secteur Financier of Luxembourg. The Board of Appeal unanimously decided that the appeal was inadmissible, and in the light of that decision, did not consider the substance of IPE’s complaint.[Author vide Copyright]
Author (Corp. Body): European Securities and Markets Authority | European Banking Authority | European Insurance and Occupational Pensions Authority
Year: 2014
ISBN / ISSN / Kat.Nr: 2014/BOA/05
Language: en
Ressource: Einzelne Urteilstexte
Subject: Financial institutions. Credit systems. Payment systemsFinancing. Private finance. Financial policy
Countries Scheme: Europe. General ResourcesBelgium
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: European Securities and Markets Authority (http://www.esma.europa.eu/)
Title: Memorandum of understanding on cooperation arrangements to access information on derivatives contracts held with
European Union trade repositories
Author (Corp. Body): European Securities and Markets Authority | Australian Securities and Investment Commission | Reserve Bank of Australia, Sydney
Year: 2014
ISBN / ISSN / Kat.Nr: ESMA/ASIC1
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: AustraliaEU countriesFinancial marketInvestment
Subject: Financing. Private finance. Financial policyInvestments. Investment policy
Countries Scheme: Europe. General ResourcesAustralia
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: European Securities and Markets Authority (http://www.esma.europa.eu/)
Title: Memorandum of understanding related to the European Securities and Markets Authority's monitoring of the on-going
compliance with recognition conditions by central counterparties established in Australia
Author (Corp. Body): European Securities and Markets Authority | Australian Securities and Investment Commission | Reserve Bank of Australia, Sydney
Year: 2014
ISBN / ISSN / Kat.Nr: ESMA/ASIC-RBA
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: AustraliaEU countriesFinancial marketInvestment
Subject: Financing. Private finance. Financial policyInvestments. Investment policy
Countries Scheme: Europe. General ResourcesAustralia
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: European Securities and Markets Authority (http://www.esma.europa.eu/)
Title: MiFID - Conduct of Business, fair, clear and not misleading information : Peer Review Report
Abstract
The European Securities and Markets Authority (ESMA) has conducted a peer review of how national regulators (national competent authorities or NCAs) supervise MiFID conduct of business rules on providing fair, clear and not misleading information to clients. The peer review focused on NCAs’ organisation, supervisory approaches, monitoring and complaints handling in relation to information and marketing communications under MiFID. The Report found that there was overall a high degree of compliance amongst NCAs with the good practices identified in these key areas. However, a variety of approaches were observed, leading to different intensity of supervision. A number of areas for improvement were identified. They include: enhanced use of on-site inspections and thematic reviews; a specific focus on conduct of business issues in firms’ risk assessments; and greater efforts to detect failings by firms in a timely manner. The review was conducted on the basis of information provided by NCAs in a self-assessment questionnaire and complemented by on-site visits to the NCAs of Cyprus, the Czech Republic, Germany, Italy, Portugal, and the United Kingdom.[Author vide Copyright]
Author (Corp. Body): European Securities and Markets Authority
Year: 2014
ISBN / ISSN / Kat.Nr: ESMA/2014/1485
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Financial marketinformation policy
Subject: Public finance. TaxationInvestments. Investment policy
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: European Securities and Markets Authority (http://www.esma.europa.eu/)
Title: Joint Committee : Rules of Procedure (revised version November 2014) ; Decision of the Joint Committee of the European
Supervisory Authorities ( the European Banking Authority, the European Insurance and Occupational Pensions Authority and
the European Securities and Markets Authority ) amending its Rules of Procedure
Author (Corp. Body): European Securities and Markets Authority | European Banking Authority | European Insurance and Occupational Pensions Authority
Year: 2014
ISBN / ISSN / Kat.Nr: JC DC 2014 001
Language: en
Ressource: Einzelne Berichte, Studien
Subject: European Community institutions
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: European Securities and Markets Authority (http://www.esma.europa.eu/)
Title: Credit rating agencies : ESMA’s investigation into structured finance ratings
Abstract
The European Securities and Markets Authorities (ESMA) has published this report to inform of the outcome and findings of its general investigation in the way credit rating agencies (CRAs) conduct surveillance of structured finance credit ratings, as indicated in ESMA’s Credit Rating Agencies Annual Report 2013.The investigation took place between October 2013 and September 2014 and involved the four largest CRAs providing credit ratings on structured finance instruments in the EU, namely DBRS Ratings (DBRS), Fitch Ratings (Fitch), Moody’s Investors Service (MIS) and Standard & Poor’s (S&P;).[Author vide Copyright]
Author (Corp. Body): European Securities and Markets Authority
Year: 2014
ISBN / ISSN / Kat.Nr: ESMA/2014/1524
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Credit rating
Subject: Financial institutions. Credit systems. Payment systems
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: European Securities and Markets Authority (http://www.esma.europa.eu/)
Title: ESMA economic report
Author: Bouveret, Antoine | Guillaumie, Cyrille | Aparicio, Roqueiro, Carlos
Contributer: European Securities and Markets Authority
Year: unknown
Language: en
Ressource: Verzeichnisse von Arbeitspapier- und Preprintreihen
Keyword: Single European marketFinancial marketFiscal PolicyInvestment
Subject: Financial institutions. Credit systems. Payment systemsInvestments. Investment policy
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: European Securities and Markets Authorites (http://www.esma.europa.eu/)
Title: High-frequency trading activity in EU equity markets
Abstract
The objective of this report is to shed further light on the extent of high-frequency trading (HFT) in EU equity markets. We use unique data collected by ESMA, covering a sample of 100 stocks from nine EU countries for May 2013. Our study complements the HFT literature by looking at equity markets across a number of EU countries. Most of the HFT studies published so far focus either on the US or on a single country within Europe.One of the challenges faced by empirical studies is the operational definition of HFT. There is a variety of approaches in the literature to estimate HFT activity. None of these approaches is able to exactly capture HFT activities and they lead to widely differing levels of HFT activity. This is an important issue for the analysis of HFT activity and its impacts. It is also a significant challenge for regulators who need to define what constitutes HFT activity. The approach taken in this report is to provide a lower and an upper bound for HFT activity.Two main approaches have been used in the literature: i) a direct approach based on the identification of HFT firms according to their primary business or the types of algorithms they use, and ii) an indirect approach based on statistics such as lifetime of orders or order-to-trade ratio. We provide estimations for HFT activity based on the primary business of firms (direct approach) and based on the lifetime of orders (indirect approach). The first proxy is an institution-based measure (each institution is either HFT or not), while the second proxy is a stock-based measure (an institution may be HFT for one stock but not for another one).The results based on the primary business of firms provide a lower bound for HFT activity, as they do not capture HFT activity by investment banks, whereas the results based on the lifetime of orders are likely to be an upper bound for HFT activity.[Author vide Copyright]
Author: Bouveret, Antoine | Guillaumie, Cyrille | Aparicio Roqueiro, Carlos
Series Title: ESMA economic report / European Securities and Markets Authority ; 1, 2014
Contributer: European Securities and Markets Authority
Year: 2014
ISBN / ISSN / Kat.Nr: ECO-2014/1
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: EU internal tradeFinancial marketInvestment policy
Subject: Domestic tradeFinancial institutions. Credit systems. Payment systems
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: European Securities and Markets Authority (http://www.esma.europa.eu/)
Title: Decision of the management board adopting a policy on independence and decision making processes for avoiding conflicts
of interest (Conflict of Interest Policy) for non-staff
Author (Corp. Body): European Securities and Markets Authority
Year: 2014
ISBN / ISSN / Kat.Nr: ESMA/2014/MB/60
Language: en
Ressource: Einzelne Gesetzes-, Verordnungs- und Vertragstexte
Subject: Financing. Private finance. Financial policyInvestments. Investment policy
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: European Securities and Markets Authority (http://www.esma.europa.eu/)
Title: Opinion : investment-based crowdfunding
Abstract
Crowdfunding is a means of raising finance for projects from ‘the crowd’ often by means of an internet-based platform through which project owners ‘pitch’ their idea to potential backers, who are typically not professional investors. It takes many forms, not all of which involve the potential for a financial return. ESMA’s focus is on crowdfunding which involves investment, as distinct from donation, non-monetary reward or loan agreement. Crowdfunding is relatively young and business models are evolving. EU financial services rules were not designed with the industry in mind. Within investment-based crowdfunding a range of different operational structures are used so it is not straightforward to map crowdfunding platforms’ activities to those regulated under EU legislation. Member States and NCAs have been working out how to treat crowdfunding, with some dealing with issues case-by-case, some seeking to clarify how crowdfunding fits into existing rules and others introducing specific requirements. To assist NCAs and market participants, and to promote regulatory and supervisory convergence, ESMA has assessed typical investment-based crowdfunding business models and how they could evolve, risks typically involved for project owners, investors and the platforms themselves and the likely components of an appropriate regulatory regime. ESMA then prepared a detailed analysis of how the typical business models map across to the existing EU legislation, set out in this document.[Author vide Copyright]
Author (Corp. Body): European Securities and Markets Authority
Year: 2014
ISBN / ISSN / Kat.Nr: ESMA/2014/1378
Language: en
Ressource: Einzelne Gesetzes-, Verordnungs- und Vertragstexte
Keyword: funding
Subject: Financing. Private finance. Financial policy
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: European Securities and Markets Authority (http://www.esma.europa.eu/)
Title: Advice : investment-based crowdfunding
Abstract
Crowdfunding is a means of raising finance for projects from ‘the crowd’ often by means of an internet-based platform through which project owners ‘pitch’ their idea to potential backers, who are typically not professional investors. It takes many forms, not all of which involve the potential for a financial return. ESMA’s focus is on crowdfunding which involves investment, as distinct from donation, non-monetary reward or loan agreement. Crowdfunding is relatively young and business models are evolving. EU financial services rules were not designed with the industry in mind. Within investment-based crowdfunding a range of different operational structures are used so it is not straightforward to map crowdfunding platforms’ activities to those regulated under EU legislation. Member States and NCAs have been working out how to treat crowdfunding, with some dealing with issues case-by-case, some seeking to clarify how crowdfunding fits into existing rules and others introducing specific requirements. To assist NCAs and market participants, and to promote regulatory and supervisory convergence, ESMA has assessed typical investment-based crowdfunding business models and how they could evolve, risks typically involved for project owners, investors and the platforms themselves and the likely components of an appropriate regulatory regime. ESMA then prepared a detailed analysis of how the typical business models map across to the existing EU legislation, set out in sections 1 to 6 of this document.[Author vide Copyright]
Author (Corp. Body): European Securities and Markets Authority
Year: 2014
ISBN / ISSN / Kat.Nr: ESMA/2014/1560
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: funding
Subject: Financing. Private finance. Financial policy
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: European Securities and Markets Authority (http://www.esma.europa.eu/)
Title: Questions and answers : ESMA’s guidelines on ETFs and other UCITS issues
Series Title: European Securirites and Markets Authority - ESMA questions and answers
Author (Corp. Body): European Securities and Markets Authority
Year: unknown
ISBN / ISSN / Kat.Nr: ESMA/2015/12
Language: en
Ressource: Verzeichnisse von Arbeitspapier- und Preprintreihen
Keyword: Financial marketFiscal PolicyInvestment
Subject: Financial institutions. Credit systems. Payment systemsInvestments. Investment policy
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: European Securities and Markets Authorites (http://www.esma.europa.eu/)
Title: Gemeinsame Leitlinien über die Angleichung der Aufsichtspraxis in Bezug auf die Einheitlichkeit von
Kooperationsvereinbarungen für die Beaufsichtigung von Finanzkonglomeraten
Title (other): Joint guidelines on the convergence of supervisory practices relating to the consistency of supervisory coordination
arrangements for financial conglomerates | Orientations communes en vue de la convergence des pratiques de
surveillanceen ce qui concerne la cohérence des accords de coordination en matière de surveillance des conglomérats
financiers
Author (Corp. Body): European Securities and Markets Authority | European Banking Authority | European Insurance and Occupational Pensions Authority
Year: 2014
ISBN / ISSN / Kat.Nr: JC/GL/2014/01
Language: en
Ressource: Einzelne Urteilstexte
Keyword: Regulatory authorityBanking supervisionFinancial markettrust
Subject: Financial institutions. Credit systems. Payment systemsFinancing. Private finance. Financial policy
Countries Scheme: Europe. General ResourcesBelgium
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: European Securities and Markets Authority (http://www.esma.europa.eu/)
Title: Credit Rating Agencies’ 2014 market share calculations for the purposes of Article 8d of the CRA Regulation
Abstract
One of the objectives of the CRA Regulation is to increase competition in the markets for credit ratings by encouraging issuers to use smaller credit rating agencies. To this end, Article 8d(1) of the CRA Regulation states that where issuers or related third parties intend to appoint at least two CRAs to rate an issuance or entity, they shall consider appointing at least one CRA with no more than 10% of the total market share. They will consider this where the issuer or related third party finds that such a CRA is capable of rating the relevant issuance or entity and there is such a CRA available to rate the issuance or entity in question.Where it is not possible to appoint at least one CRA with no more than 10% of the total market share, the issuer or related third party shall document this. The obligations in Article 8d are supervised and enforced at national level by sectoral competent authorities.To help issuers and related third parties carry out this evaluation, Article 8d(2) of the CRA Regulation requires ESMA to publish a list of CRAs registered in the European Union (EU) on its website every year, indicating their total market share and the types of credit ratings issued.[Author vide Copyright]
Author (Corp. Body): European Securities and Markets Authority
Year: 2014
ISBN / ISSN / Kat.Nr: ESMA/2014/1583
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Financial marketFinancial crisisFiscal PolicyCredit ratingCompetition Policycredit
Subject: Financial institutions. Credit systems. Payment systemsFinancing. Private finance. Financial policy
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: European Secuities and Markets Authority (http://www.esma.europa.eu/)
Title: Draft Regulatory Technical standards on risk concentration and intra-group transactions under Article 21a (1a) of
Directive 2002/87/EC (Financial Conglomerates Directive)
Abstract
One of the objectives of the CRA Regulation is to increase competition in the markets for credit ratings by encouraging issuers to use smaller credit rating agencies. To this end, Article 8d(1) of the CRA Regulation states that where issuers or related third parties intend to appoint at least two CRAs to rate an issuance or entity, they shall consider appointing at least one CRA with no more than 10% of the total market share. They will consider this where the issuer or related third party finds that such a CRA is capable of rating the relevant issuance or entity and there is such a CRA available to rate the issuance or entity in question.Where it is not possible to appoint at least one CRA with no more than 10% of the total market share, the issuer or related third party shall document this. The obligations in Article 8d are supervised and enforced at national level by sectoral competent authorities.To help issuers and related third parties carry out this evaluation, Article 8d(2) of the CRA Regulation requires ESMA to publish a list of CRAs registered in the European Union (EU) on its website every year, indicating their total market share and the types of credit ratings issued.[Author vide Copyright]
Author (Corp. Body): European Securities and Markets Authority | European Banking Authority | European Insurance and Occupational Pensions Authority
Year: 2014
ISBN / ISSN / Kat.Nr: JC/2014/092
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Financial marketFiscal Policycredit
Subject: Financial institutions. Credit systems. Payment systemsFinancing. Private finance. Financial policy
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: European Secuities and Markets Authority (http://www.esma.europa.eu/)
Title: ESMA review of CCP colleges under EMIR
Author (Corp. Body): European Securities and Markets Authority
Year: 2015
ISBN / ISSN / Kat.Nr: ESMA/2015/20
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Financial derivativefiscal policyrisk
Subject: Financing. Private finance. Financial policy
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: European Securities and Markets Authority (http://www.esma.europa.eu/)
Title: Questions and answers : application of the AIFMD
Series Title: European Securities and Markets Authority - ESMA questions and answers
Author (Corp. Body): European Securities and Markets Authority
Year: 2015
ISBN / ISSN / Kat.Nr: ESMA/2015/11
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: InvestmentInvestment policy
Subject: Financial institutions. Credit systems. Payment systemsFinancing. Private finance. Financial policy
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: European Securities and Markets Authority (http://www.esma.europa.eu/)
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