### 11. is concerned that only 46 % of traineeships at the cjeu were paid in 2019; notes , however , that this share rose from 24 ,1 % in 2018; recognises that 2019 was a transition year towards the gradual introduction of the new regime (cjeu’s decision of 3 december 2018 , providing for the possibility of taking on trainees paid by the institutions); notes the estimation that for 2020 the cjeu will remunerate 75 % of its trainees; notes that all traineeships cancelled in the context of the covid-19-crisis were unpaid traineeships; welcomes the fact that the cjeu foresees the possibility of increasing further the number of paid traineeships , highlights the fact that the possibility of hosting unpaid trainees should only be maintained in the case where such trainees receive payments from other sources , based on inter-institutional agreements signed by the cjeu; ### 11. is concerned that only 48 ,5% of traineeships at the cjeu were paid in 2019; notes , however , that this share rose from 31 ,7% in 2018; recognises that 2019 was a transition year towards the gradual introduction of the new regime (cjeu’s decision of 3 december 2018 , providing for the possibility of taking on trainees paid by the institutions); notes the estimation that for 2020 the cjeu will remunerate 75 % of its trainees; notes that all traineeships cancelled in the context of the covid-19-crisis were unpaid traineeships; welcomes the fact that the cjeu foresees the possibility of increasing further the number of paid traineeships , highlights the fact that the possibility of hosting unpaid trainees should only be maintained in the case where such trainees receive payments from other sources , based on inter-institutional agreements signed by the cjeu;


### 22. encourages the cjeu to strengthen its efforts to finalise a general package of measures in relation to the code of conduct; recalls that the last revised code of conduct entered into force on 1 january 2017; reiterates the need for detailed provisions related to issues such as conflicts of interest , outside activities , occupational activities after leaving service and gainful employment of spouses; notes that the additional workload owing to the current health situation has delayed the process; ### 22. encourages the cjeu to strengthen its efforts to finalise a general package of measures in relation to the code of conduct for staff; recalls that the last revised code of conduct for members entered into force on 1 january 2017; reiterates the need for detailed provisions related to issues such as conflicts of interest , outside activities , occupational activities after leaving service and gainful employment of spouses; notes that the additional workload owing to the current health situation has delayed the process;


### 27. appreciates that the cjeu is continuously improving its environmental performance by applying regulation (ec) no 1221/20096 (emas iii)which requires monitoring of the different environmental aspects based on indicators; welcomes the fact that most of the 28 indicators , in the form of a ratio per fte (full-time equivalent) , showed a favourable trend in 2019 compared to 2015 , the base year of the cjeu’s emas system; ### 27. appreciates that the cjeu is continuously improving its environmental performance by applying regulation (ec) no 1221/20096 (emas iii)which requires monitoring of the different environmental aspects based on indicators; welcomes the fact that most of the 11 indicators , in the form of a ratio per fte (full-time equivalent) , showed a favourable trend in 2019 compared to 2015 , the base year of the cjeu’s emas system;


### 39. welcomes the completion of the third phase of structural reform in 2019 , bringing significant structural changes , in particular the creation of specialised chambers for intellectual property and staff cases , a greater involvement of the presidents and the vice-president in judicial work , the modernisation of systems for the statistical monitoring of the performance of the chambers and for the mid-term planning of the general court; ### 39. welcomes the completion of the third phase of structural reform in 2019 , bringing significant structural changes at the general court , in particular the creation of specialised chambers for intellectual property and staff cases , a greater involvement of the presidents and the vice-president in judicial work , the modernisation of systems for the statistical monitoring of the performance of the chambers and for the mid-term planning of the general court;


### 6. notes the geographical imbalances in the composition of the eeas staff; stresses that the eeas , like all european institutions , must ensure that all member states are proportionally represented while at the same time respecting the competences and merits of the candidates; calls on the eeas to enhance the geographical balance in order to have a proper representation of nationals from all member states , reflecting the diversity of member states; ### 6. regrets that the geographical imbalances in the composition of the eeas staff is a recurrent issue , especially concerning the positions of heads of delegations , middle and senior management; stresses that the eeas , like all european institutions , must ensure that all member states are proportionally represented while at the same time respecting the competences and merits of the candidates; urges the eeas to enhance the geographical balance in order to have a proper representation of nationals from all member states , reflecting the diversity of member states , like indicated in the article 27 of the staff regulations of officials ,


### 16. notes the fact that no action has been taken in response to some of the recommendations in parliament's resolution on discharge for 2018 , and that the discharge follow-up document does not provide any justification for this; stresses the importance of having more frequent discussions with the secretary-general on issues concerning parliament's budget and its implementation in parliament’s committee on budgetary control; ### 16. regrets that not all actions have been taken in response to some of their recommendations in parliament's resolution on discharge for 2018 , and that the discharge follow-up document does not provide any justification for this; stresses that the secretary-general should have regular discussions with the committee on budgetary control on issues concerning parliament's budget and its implementation; considers that these should take place during the year and not only doing the discharge procedure;


### 21. recalls that rule 11 of the rules of procedure has introduced an obligation for rapporteurs , shadow rapporteurs and committee chairs to publish information on meetings held with interest representatives in the context of their reports; notes with satisfaction that , since the start of the new legislature , the necessary infrastructure has been available on parliament’s website to allow members to publish scheduled meetings with interested representatives in order to improve transparency; ### 21. recalls that rule 11 of the rules of procedure has introduced an obligation for rapporteurs , shadow rapporteurs and committee chairs to publish information on meetings held with interest representatives in the context of their reports; notes with satisfaction that , since the start of the new legislature , the necessary infrastructure has been available on parliament’s website to allow members to publish scheduled meetings with interested representatives in order to improve transparency; stresses , however , that the tool for publication of meetings needs further improvement in order to fulfil its function to make parliament more open , transparent , and accountable to citizens;


### a. whereas the member states and the commission have shared responsibility , and must work closely together , to protect the union’s financial interests and fight fraud and corruption; whereas member state authorities managed approximately 74 % of eu expenditure and collected the union’s traditional own resources with regard to the union’s budget for 2019; ### a. whereas de jure the member states and the commission have shared responsibility , and must work closely together , to protect the union’s financial interests and fight fraud and corruption; whereas de facto member state authorities managed approximately 74 % of eu expenditure and collected the union’s traditional own resources with regard to the union’s budget for 2019;


### b. whereas the commission should fulfil its respective responsibilities under shared management for supervision , control and audit; ### b. whereas the commission should fulfil its respective responsibilities under shared management for supervision , control and audit , however the commission is capable of monitoring approximately 10% of all expenditures;


### d. whereas the diversity of legal and administrative systems in the member states needs to be adequately addressed in order to overcome irregularities and combat fraud and corruption; ### d. whereas the diversity of legal and administrative systems in the member states is not an advantage and whereas it needs to be adequately addressed to be able to create more unified administrative and reporting systems in the eu to effectively prevent and fight irregularities and combat fraud and corruption;


### f. whereas systematic and institutionalised cases of corruption in certain member states seriously harm the union’s financial interests while also representing a threat to the rule of law; ### f. whereas systematic and institutionalised and high level cases of corruption and deliberate weakening of the checks and balances and of the independence of the institutions responsible for monitoring and controlling finances in certain member states seriously harm the union’s financial interests while also representing a threat to the rule of law;


### 1. welcomes the 31st annual report on the protection of the eu’s financial interests and the fight against fraud , which underlines the achievements of 2019 with regards to the consolidation of the institutional framework on the fight against fraud and irregularities at union level achieved by the transposition into national law by 12 member states of the measures provided for in the directive on the fight against fraud to the union’s financial interests by means of criminal law (‘the pif directive’) with the remaining 22 member states doing so by june 2020; ### 1. welcomes the 31st annual report on the protection of the eu’s financial interests and the fight against fraud , which underlines the achievements of 2019 with regards to the consolidation of the institutional framework on the fight against fraud and irregularities at union level achieved by the transposition into national law by 12 member states of the measures provided for in the directive on the fight against fraud to the union’s financial interests by means of criminal law (‘the pif directive’) with 22 member states doing so by june 2020; calls on all remaining member states to take all necessary measures and ensure the full and correct transposition of the directive within the shortest time possible; calls on the commission to closely monitor the transposition process in all member states , as well as to make use of its prerogatives for launching infringement procedures , where member states fail to comply with the transposition process;


### 3. notes that the number of detected irregularities reported as fraudulent is an indication of the level of detection and of the capacity to intercept potential fraud by member states and union bodies , and recalls that it is not a direct indicator of the level of fraud affecting the union budget or a specific member state; notes that the detection and reporting of an irregularity implies that corrective measures have been taken in order to protect the union’s financial interests and that , whenever relevant , criminal proceedings have been launched; ### 3. notes that the number of detected irregularities reported as fraudulent is an indication of the level of detection and of the capacity to intercept potential fraud by member states and union bodies , and recalls that it is not a direct indicator of the level of fraud affecting the union budget or a specific member state; recalls that in 2019 , two special reports of the european court of auditors highlighted the shortcomings of the commission with regards to its insight into the scale , nature and causes of fraud , identifying weaknesses in the commission’s strategic approach towards managing risks of fraud , calling on the commission to take more proactive measures in order to address these issues; notes that the detection and reporting of an irregularity implies that corrective measures have been taken in order to protect the union’s financial interests and that , whenever relevant , criminal proceedings have been launched;


### 22. welcomes the adoption of the new commission anti-fraud strategy on 29 april 2019; welcomes the zero tolerance policy towards fraud; welcomes the reintroduction of the commission’s corporate oversight of fraud issues by giving olaf a stronger advisory and supervisory role; ### 22. welcomes the adoption of the new commission anti-fraud strategy on 29 april 2019; welcomes the zero tolerance policy towards fraud; welcomes the reintroduction of the commission’s corporate oversight of fraud issues by giving olaf a stronger advisory and supervisory role reminds that the cafs foresees actions only to the commission , while the majority of responsibilities lie with the member states; calls for a unified approach for the european fraud strategy , which includes the member states as well;


### 23. stresses the importance of prioritising the development and establishment of national anti-fraud strategies (nafss) by all member states , also in the light of the new challenges of the covid-19 crisis and the recovery and resilience plans; calls on member states who have not yet adopted a nafs to do so without delay; ### 23. stresses the importance of prioritising the development and establishment of national anti-fraud strategies (nafss) by all member states , also in the light of the new challenges of the covid-19 crisis and the recovery and resilience plans; deplores that only ten member states have adopted a national anti-fraud strategy (nafs); calls on all member states who have not yet adopted a nafs to do so without delay; calls on the commission to push the remaining member states to advance their adoption of nafs;


### 23. stresses the importance of prioritising the development and establishment of national anti-fraud strategies (nafss) by all member states , also in the light of the new challenges of the covid-19 crisis and the recovery and resilience plans; calls on member states who have not yet adopted a nafs to do so without delay; ### 23. stresses the importance of prioritising the development and establishment of national anti-fraud strategies (nafss) by all member states , also in the light of the new challenges of the covid-19 crisis and the recovery and resilience plans; calls on member states who have not yet adopted a nafs to do so without delay; calls on the commission to assess the already existing nafss and assess the reasons why member states have not done that so far;


### 23. stresses the importance of prioritising the development and establishment of national anti-fraud strategies (nafss) by all member states , also in the light of the new challenges of the covid-19 crisis and the recovery and resilience plans; calls on member states who have not yet adopted a nafs to do so without delay; ### 23. stresses the importance of prioritising the development and establishment of national anti-fraud strategies (nafss) by all member states , also in the light of the new challenges of the covid-19 crisis and the recovery and resilience plans; reminds that still 16 member states have not prepared their own nafss; calls on member states who have not yet adopted a nafs to do so without delay;


### 26. welcomes the appointment of ms. laura codruța kövesi as european chief prosecutor and the progress achieved by the setting up of the european public prosecutor’s office (‘the eppo’); ### 26. welcomes the appointment of ms. laura codruța kövesi as european chief prosecutor in 2019 and launch of operations of the european public prosecutor’s office (‘the eppo’) on june 1st 2021;


### 27. notes that the procedure for the appointment of the european prosecutors was launched in 2019 , and the discussion on national preparations to integrate european delegated prosecutors into national systems; notes that by the end of 2019 , 18 member states had notified the commission that they had incorporated directive (eu) 2017/1371 into national law; ### 27. notes that the procedure for the appointment of the european prosecutors was launched in 2019 and has been completed in 2020 , but regrets the lack of nominations of european delegated prosecutors by finland and slovenia , as well as the considerable delays in many other member states; notes that by the end of 2019 , 18 member states had notified the commission that they had incorporated directive (eu) 2017/1371 into national law;


### 28. welcomes to the adoption of directive (eu) 2019/1937 (‘the whistleblowing directive’) noting the deadline for transposition on 17 december 2021; highlights the importance of independent media and investigative journalists and reiterates the need to protect them including through anti-slapp legislation; ### 28. welcomes to the adoption of directive (eu) 2019/1937 (‘the whistleblowing directive’) noting the deadline for transposition on 17 december 2021; calls on the commission to closely monitor and assist the member states , ensuring the complete , correct and timely transposition of the directive;


### 28. welcomes to the adoption of directive (eu) 2019/1937 (‘the whistleblowing directive’) noting the deadline for transposition on 17 december 2021; highlights the importance of independent media and investigative journalists and reiterates the need to protect them including through anti-slapp legislation; ### 28. welcomes to the adoption of directive (eu) 2019/1937 (‘the whistleblowing directive’) noting the deadline for transposition on 17 december 2021; highlights the importance of independent media and investigative journalists and reiterates the need to protect them including through anti-slapp legislation; calls on the commission to start assessing the implementation by the member states as soon as the deadline has passed;


### 29. stresses the importance of the progress made on the commission’s legislative and policy initiatives to prevent and fight corruption , as well as the regular monitoring and evaluation of the member states’ legal framework under the newly established rule of law report; ### 29. stresses the importance of the progress made on the commission’s legislative and policy initiatives to prevent and fight corruption , as well as the regular monitoring and evaluation of the member states’ legal framework under the newly established rule of law report; recalls however the highly descriptive nature of the newly established rule of law report;calls on the commission to strengthen this instrument by issuing recommendations in situations where deficiencies are identified;


### 32. calls on the commission to ensure the full transparency and quality of data reported by member states in the irregularity management system (ims); urges member states to report complete data in a timely manner; ### 32. calls on the commission to ensure the full transparency and quality of data reported by member states in the irregularity management system (ims); urges member states to report complete data in a timely manner; calls on the commission and the member states to link ims with edes and arachne and provide access to all member states and the commission;


### 33. stresses the importance of the early detection and exclusion system (edes); invites the commission to analyse the impact of a possible extension of edes to shared management; ### 33. emphasizes that the early detection and exclusion system (edes) , as the eu’s blacklist , has a huge potential flagging people and companies that misuse eu funds; invites the commission to initiate the change of the financial regulation in order to allow edes to be operational not only in direct management but also in indirect and shared management;


### 35. recalls the importance of supporting and strengthening cooperation among the eu institutions , the eppo , olaf , the eu agencies , in particular europol and eurojust , and national authorities , in order to detect and tackle fraud and corruption more effectively; reiterates its call to ensure adequate resources for the eppo , olaf and relevant eu agencies in this regard; ### 35. emphasises the particular importance of eu and national anti-fraud institutions and bodies in the context of increased eu resources through the recovery and resilience fund; recalls the importance of supporting and strengthening cooperation among the eu institutions , the eppo , olaf , the eu agencies , in particular europol and eurojust , and national authorities , in order to detect and tackle fraud and corruption more effectively; reiterates its call to ensure adequate resources for the eppo , olaf and relevant eu agencies in next years’ budgets , and that the eppo be able to use the financial resources in the 2021 budget for additional staff recruitment , as requested by parliament;


### 35. recalls the importance of supporting and strengthening cooperation among the eu institutions , the eppo , olaf , the eu agencies , in particular europol and eurojust , and national authorities , in order to detect and tackle fraud and corruption more effectively; reiterates its call to ensure adequate resources for the eppo , olaf and relevant eu agencies in this regard; ### 35. recalls the importance of supporting and strengthening cooperation among the eu institutions , the eppo , olaf , the eu agencies , in particular europol and eurojust , and national authorities , in order to detect and tackle fraud and corruption more effectively; reiterates its call to ensure further strengthened resources for the eppo , olaf and relevant eu agencies in this regard;


### 37. notes that only 13 member states made use of arachne during their risk analysis; reiterates the importance of this tool , as well as of interoperability of it systems and databases for fraud risk analysis and fraud detection purposes; reiterates its call on the commission to consider making the use of arachne mandatory; ### 37. notes that only 13 member states made use of arachne during their risk analysis; reiterates the importance of this tool , as well as of interoperability of it systems and databases for fraud risk analysis and fraud detection purposes; reiterates its call on the commission to make use of arachne mandatory for member states; calls on member states to provide the system with timely and reliable data; is of the opinion that the commission and olaf need to have access to these data;


### 9. encourages the committee to continue its efforts to achieve gender balance at all hierarchal levels and welcomes actions such as the mandatory presence of both genders on selection panels , the active encouragement of female applicants for all managerial positions , specific training sessions for female staff who wish to prepare for a managerial career and more flexible working arrangements , including the possibility for part time work and telework; ### 9. encourages the committee to continue its efforts to achieve gender balance at all hierarchal levels and welcomes actions such as the mandatory presence of both genders on selection panels , the active encouragement of female applicants for all managerial positions , specific training sessions for female staff who wish to prepare for a managerial career and more flexible working arrangements , including the possibility for part time work and telework; calls on the committee to continue enhancing the geographical balance of its staff in order to establish a proper representation of nationals from all member states , including at management level;


### 2. notes with concern from the court’s report that the centre did not apply the proper method for calculating the contributions for iceland and norway , resulting in a too low contribution; ### 2. notes with huge concern from the court’s report that the centre did not apply the proper method for calculating the contributions for iceland and norway , resulting in a too low contribution;


### 5. notes that the centre has continued the cooperation with the european training foundation , the european foundation for the improvement of living and working conditions and the european agency for safety and health at work; welcomes the new service agreement with european union agency for cybersecurity , in particular in the field of digitalisation , procurement , data protection and hr , and encourages the centre to continue to pursue synergies; ### 5. notes that the centre has continued the cooperation with the european training foundation , the european foundation for the improvement of living and working conditions and the european agency for safety and health at work; deeply welcomes the new service agreement with european union agency for cybersecurity , in particular in the field of digitalisation , procurement , data protection and hr , and encourages the centre to continue to pursue synergies;


### c. whereas the sustainable development goals (sdgs) are core objectives to be pursued in cooperation instruments; ### c. whereas the 17 sustainable development goals (sdgs) are core objectives to be pursued in cooperation instruments;


### i. whereas budget support , while playing a key role in driving change and in addressing the main development challenges , carries a considerable governance risk and should be granted only if the beneficiary state is able to demonstrate a sufficient level of transparency , accountability and human rights prior to receiving budget support assistance; ### i. whereas budget support for sustainable development while playing a key role in driving change and in addressing the main development challenges , carries a considerable governance risk and should be granted only if the beneficiary state is able to demonstrate a sufficient level of transparency , accountability and human rights prior to receiving budget support assistance;


### 13. notes with concern that out of the 28 payments with quantifiable errors , in 9 cases (32 %) the commission had sufficient information to prevent , or to detect and correct , the error before accepting the expenditure; calls on the commission to substantially improve its processes to verify legality and regularity of transactions and to make sure the verifications are properly followed-up; ### 13. notes with concern that out of the 28 payments with quantifiable errors , in 9 cases (32 %) the commission had sufficient information to prevent , or to detect and correct , the error before accepting the expenditure; calls on the commission to substantially improve its processes to verify legality and regularity of transactions and to make sure the verifications are properly followed-up; regrets to note that this lack of verification is similar to previous years.


### 24. recalls that entities entrusted with the implementation of union funds must , as a general principle , respect the principles of sound financial management and transparency; stresses that any entity must fully contribute to the protection of the financial interests of the union and must , as a condition for receiving the funds , grant the necessary rights and access required for that the authorising officer responsible , for the court and for the european anti-fraud office; notes , in that regard , the difficulty faced by the court in getting visas for a duly announced and planned on-the-spot-visit to projects in burundi and the resulting limitations faced by the court; calls on the commission and the european external action service (eeas) to raise that issue and remind their counterparts in burundi of their obligations as recipients of union funding; ### 24. underlines that entities entrusted with the implementation of union funds must , as a general principle , respect the principles of sound financial management and transparency; stresses that any entity must fully contribute to the protection of the financial interests of the union and must , as a condition for receiving the funds , grant the necessary rights and access required for that the authorising officer responsible , for the court and for the european anti-fraud office; notes , in that regard , the difficulty faced by the court in getting visas for a duly announced and planned on-the-spot-visit to projects in burundi and the resulting limitations faced by the court; calls on the commission and the european external action service (eeas) to raise that issue and remind their counterparts in burundi of their obligations as recipients of union funding;


### (2) the system established by regulation (ec) no 182/2011 has , overall , proven to work well in practice and struck an appropriate institutional balance as regards the roles of the commission and the other actors involved. that system should therefore continue to function unchanged except for certain targeted amendments concerning specific aspects of procedure at the level of the appeal committee. these amendments are intended to ensure wider political accountability and ownership of politically sensitive implementing acts without , however , modifying the legal and institutional responsibilities for implementing acts as organised by regulation (eu) no 182/2011. ### (2) the system established by regulation (ec) no 182/2011 has , overall , proven to work well in practice and struck an appropriate institutional balance as regards the roles of the commission and the other actors involved. that system should therefore continue to function unchanged except for certain targeted amendments concerning specific aspects of procedure at the level of the appeal committee. these amendments are intended to ensure wider political accountability and ownership of politically sensitive implementing acts without , however , modifying the legal and institutional responsibilities for implementing acts as organised by regulation (eu) no 182/2011. these amendments should make sure that the reliability of the scientific opinions of independent european scientific bodies is maintained in order to stimulate and assure a science-based approach in the decision making process.


### (5) for the functioning of esap , collection bodies should be designated to collect from the relevant entities the information in relation to financial services , capital markets and sustainability. in the absence of a collection body already established under union law , member states shall designate one of the officially appointed mechanisms established under directive 2004/109/ec of the european parliament and of the council20 to collect and store the information , and notify the european securities and markets authority (esma) accordingly. that officially appointed mechanism should act as a collection body as defined in article 2 , point (2) of regulation (eu) xxxx/xxx [esap regulation] and should carry out the specific tasks set out in that regulation. where a european supervisory authority or a competent authority is required under union law to draw-up and publish on its website information on the relevant entities and their financial products in relation to financial services , capital markets and sustainability , that authority should act as a collection body as defined in article 2 , point (2) of regulation (eu) xxxx/xxx [esap regulation]. that authority should publish information in a data extractable format , include the names and , where available , the legal entity identifier of the entity , and specify the type of information. ### (5) for the functioning of esap , collection bodies should be designated to collect from the relevant entities the information in relation to financial services , capital markets and sustainability. in the absence of a collection body already established under union law , member states shall designate a collection body to collect and store the information , and notify the european securities and markets authority (esma) accordingly. that collection body , as defined in article 2 , point (2) of regulation (eu) xxxx/xxx [esap regulation] and should carry out the specific tasks set out in that regulation. where a european supervisory authority or a competent authority is required under union law to draw-up and publish on its website information on the relevant entities and their financial products in relation to financial services , capital markets and sustainability , that authority should act as a collection body as defined in article 2 , point (2) of regulation (eu) xxxx/xxx [esap regulation]. that authority should publish information in a data extractable format , include the names and , where available , the legal entity identifier of the entity , and specify the type of information.


### (7) in order for the information to be digitally usable , entities should submit to the collection bodies the information in a data extractable format or , where required under union law , in a machine-readable format. entities should also accompany the information they submit to the collection bodies with the metadata requested by those collection bodies. the commission should be empowered to adopt implementing technical standards developed by the relevant european supervisory authority specifying the metadata for each piece of information , the data structuring of the information and information for which a machine-readable format is required and which machine-readable format is to be used in that case. ### (7) in order for the information to be digitally usable , entities should submit to the collection bodies the information in a data extractable format or , where required under union law , in a machine-readable format. entities should also accompany the information they submit to the collection bodies with the metadata requested by those collection bodies. the commission should be empowered to adopt implementing technical standards developed by the relevant european supervisory authority specifying the metadata for each piece of information , the data structuring of the information and information for which a machine-readable format is required and which machine-readable format is to be used in that case. in respect of standards concerning sustainability information , the joint committee of the european supervisory authorities should consult the european financial reporting advisory group (efrag) on the development of these draft implementing standards. all standards should seek to make esap future-proof and consider potential interoperability at a global level in the future , thus should draw upon global standards and best practices where relevant.


### (8) entities should be held responsible for the information they submit to the collection bodies. ensuring data integrity and credibility of the source would enable to protect entities from undue alteration of their information , and build public trust in esap. to that purpose , documents submitted by entities to the collection bodies should be accompanied by a qualified electronic seal included by the reporting entity on the information submitted to the collection bodies where such seal is required , in accordance with specifications set out in regulation (eu) xxxx/xxx [esap regulation]. ### (8) entities should be held responsible for the information they submit to the collection bodies. ensuring data integrity and credibility of the source would protect entities from undue alteration of their information , and build public trust in esap. to that purpose , documents submitted by entities to the collection bodies should be accompanied by a qualified electronic seal included by the reporting entity on the information submitted to the collection bodies where such seal is required , in accordance with specifications set out in regulation (eu) xxxx/xxx [esap regulation].


### 1. from 1 january 2026 , when making public any information pursuant to article 8(1) , article 8(6) and article 8(7) , article 8a(1) , article 8a(3) , article 10(1) , article 10(4) , article 11(1) , and article 12 , credit rating agencies shall submit that information to the relevant collection body referred to in paragraph 3 of this article at the same time for accessibility on esap established under regulation (eu) xx/xxxx [esap regulation] of the european parliament and of the council*. ### 1. from 1 january 2027 , when making public any information pursuant to article 8(1) , article 8(6) and article 8(7) , article 8a(1) , article 8a(3) , article 10(1) , article 10(4) , article 11(1) , and article 12 , credit rating agencies shall submit that information to the relevant collection body referred to in paragraph 3 of this article at the same time for accessibility on esap established under regulation (eu) xx/xxxx [esap regulation] of the european parliament and of the council*.


### from 1 january 2026 , for the purposes of making accessible on esap the information referred to in article 5(3) , article 8d(2) , article 11(2) , article 11a(1) , article 11a(2) , article 18(3) , article 24(5) , and article 36d(1) , the collection body as defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] shall be esma. that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of regulation (eu) xx/xxxx [esap regulation] , include the name , where available , and the legal entity identifier of the credit rating agency as specified pursuant to article 7(4) of that regulation , and the type of information as classified pursuant to article 7(4) of that regulation. ### from 1 january 2027 , for the purposes of making accessible on esap the information referred to in article 5(3) , article 8d(2) , article 11(2) , article 11a(1) , article 11a(2) , article 18(3) , article 24(5) , and article 36d(1) , the collection body as defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] shall be esma. that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of regulation (eu) xx/xxxx [esap regulation] , include the name , where available , and the legal entity identifier of the credit rating agency as specified pursuant to article 7(4) of that regulation , and the type of information as classified pursuant to article 7(4) of that regulation.


### 1. from 1 january 2024 , when making public any information pursuant to article 6(1) , the natural or legal person shall submit that information to the relevant collection body referred to in paragraph 3 of this article at the same time for accessibility on esap established under regulation (eu) xx/xxxx [esap regulation] of the european parliament and of the council*. ### 1. from 1 january 2025 , when making public any information pursuant to article 6(1) , the natural or legal person shall submit that information to the relevant collection body referred to in paragraph 3 of this article at the same time for accessibility on esap established under regulation (eu) xx/xxxx [esap regulation] of the european parliament and of the council*.


### 1. from 1 january 2026 , when making public any information pursuant to article 26(7) , article 28(2) , article 38(1) , article 38(3) second subparagraph , article 38(4) , article 38(5) , article 39(7) , article 39(8) , and article 49(3) , ccps and clearing members shall submit that information to the relevant collection body referred to in paragraph 3 of this article at the same time for accessibility on esap established under regulation (eu) xx/xxxx [esap regulation] of the european parliament and of the council*. ### 1. from 1 january 2027 , when making public any information pursuant to article 26(7) , article 28(2) , article 38(1) , article 38(3) second subparagraph , article 38(4) , article 38(5) , article 39(7) , article 39(8) , and article 49(3) , ccps and clearing members shall submit that information to the relevant collection body referred to in paragraph 3 of this article at the same time for accessibility on esap established under regulation (eu) xx/xxxx [esap regulation] of the european parliament and of the council*.


### from 1 january 2026 , for the purposes of making accessible on esap the information referred to in article 6(1) , article 18(2) , second subparagraph , article 25(4) , fourth subparagraph , article 25m(1) , article 25q(3) , article 59(3) , article 68(1) , article 73(3) , and article 77(2) , fourth subparagraph , the collection body as defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] shall be esma. that information shall be prepared in a data extractable format as defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] , include the names and , where available , the legal entity identifier of the ccps and clearing members as specified pursuant to article 7(4) of that regulation , and the type of information as classified pursuant to article 7(4) of that regulation. ### from 1 january 2027 , for the purposes of making accessible on esap the information referred to in article 6(1) , article 18(2) , second subparagraph , article 25(4) , fourth subparagraph , article 25m(1) , article 25q(3) , article 59(3) , article 68(1) , article 73(3) , and article 77(2) , fourth subparagraph , the collection body as defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] shall be esma. that information shall be prepared in a data extractable format as defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] , include the names and , where available , the legal entity identifier of the ccps and clearing members as specified pursuant to article 7(4) of that regulation , and the type of information as classified pursuant to article 7(4) of that regulation.


### from 1 january 2026 , for the purposes of making accessible on esap the information referred to in article 12(2) , the collection bodies as defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] shall be the national competent authorities. that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of the [esap regulation] , include the names and , where available , the legal entity identifier of the ccp and clearing members as specified pursuant to article 7(4) of that regulation , and the type of information as classified pursuant to article 7(4) of that regulation. ### from 1 january 2027 , for the purposes of making accessible on esap the information referred to in article 12(2) , the collection bodies as defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] shall be the national competent authorities. that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of the [esap regulation] , include the names and , where available , the legal entity identifier of the ccp and clearing members as specified pursuant to article 7(4) of that regulation , and the type of information as classified pursuant to article 7(4) of that regulation.


### from 1 january 2026 , in order to make accessible on esap established under the regulation (eu) xx/xxxx [esap regulation] of the european parliament and of the council* the information referred to in article 17(1) , the collection body as defined in article 2 , point (2) , of that regulation shall be esma. that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of regulation (eu) xx/xxxx [esap regulation] , include the names , where available , and the legal entity identifier of the fund as specified pursuant to article 7(4) of that regulation , and the type of information as classified pursuant to article 7(4) of that regulation. ### from 1 january 2027 , in order to make accessible on esap established under the regulation (eu) xx/xxxx [esap regulation] of the european parliament and of the council* the information referred to in article 17(1) , the collection body as defined in article 2 , point (2) , of that regulation shall be esma. that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of regulation (eu) xx/xxxx [esap regulation] , include the names , where available , and the legal entity identifier of the fund as specified pursuant to article 7(4) of that regulation , and the type of information as classified pursuant to article 7(4) of that regulation.


### from 1 january 2026 , in order to make accessible on esap established under the regulation (eu) xx/xxxx [esap regulation] of the european parliament and of the council* the information referred to in article 18(1) , the collection body as defined in article 2 , point (2) , of that regulation shall be esma. that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of regulation (eu) xx/xxxx [esap regulation] , include the names and , where available , the legal entity identifier of the fund as specified pursuant to article 7(4) of that regulation , and the type of information as classified pursuant to article 7(4) of that regulation. ________________ ### from 1 january 2027 , in order to make accessible on esap established under the regulation (eu) xx/xxxx [esap regulation] of the european parliament and of the council* the information referred to in article 18(1) , the collection body as defined in article 2 , point (2) , of that regulation shall be esma. that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of regulation (eu) xx/xxxx [esap regulation] , include the names and , where available , the legal entity identifier of the fund as specified pursuant to article 7(4) of that regulation , and the type of information as classified pursuant to article 7(4) of that regulation. ________________


### 1. from 1 january 2026 , when making public any information pursuant to part eight of this regulation , the institutions shall submit that information to the relevant collection body referred to in paragraph 3 of this article at the same time for accessibility on esap established under regulation (eu) xx/xxxx[esap regulation] of the european parliament and of the council*. ### 1. from 1 january 2027 , when making public any information pursuant to part eight of this regulation , the institutions shall submit that information to the relevant collection body referred to in paragraph 3 of this article at the same time for accessibility on esap established under regulation (eu) xx/xxxx[esap regulation] of the european parliament and of the council*.


### from 1 january 2026 , in order to make accessible on esap established under regulation (eu) xx/xxxx[esap regulation] of the european parliament and of the council* the information referred to in article 14(6) , article 15(1) second subparagraph , article 18(4) , article 27(1) , article 34 , article 40(5) , article 44(2) , article 45(6) and article 48 , esma shall qualify as the collection body as defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation]. that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of regulation (eu) xx/xxxx [esap regulation] , include the names and , where available , the legal entity identifier of the investment firm as specified pursuant to article 7(4) of that regulation , and the type of information as classified pursuant to article 7(4) of that regulation. ### from 1 january 2027 , in order to make accessible on esap established under regulation (eu) xx/xxxx[esap regulation] of the european parliament and of the council* the information referred to in article 14(6) , article 15(1) second subparagraph , article 18(4) , article 27(1) , article 34 , article 40(5) , article 44(2) , article 45(6) and article 48 , esma shall qualify as the collection body as defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation]. that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of regulation (eu) xx/xxxx [esap regulation] , include the names and , where available , the legal entity identifier of the investment firm as specified pursuant to article 7(4) of that regulation , and the type of information as classified pursuant to article 7(4) of that regulation.


### 1. from 1 january 2026 , when making public any information pursuant to article 7(1) , article 7(9) , article 26(4) , article 27(4) , article 27(7) , article 28(2) , article 33(1) , article 33(2) , article 34(1) , article 38(6) , article 39(3) , article 41(2) , article 54(3) , point (e) , article 54(4) , point (f) and article 59(4) , point (j) of this regulation , the csd shall submit that information to the relevant collection body referred to in paragraph 3 of this article at the same time for accessibility on esap established under regulation (eu) xx/xxxx [esap regulation] of the european parliament and of the council*. ### 1. from 1 january 2027 , when making public any information pursuant to article 7(1) , article 7(9) , article 26(4) , article 27(4) , article 27(7) , article 28(2) , article 33(1) , article 33(2) , article 34(1) , article 38(6) , article 39(3) , article 41(2) , article 54(3) , point (e) , article 54(4) , point (f) and article 59(4) , point (j) of this regulation , the csd shall submit that information to the relevant collection body referred to in paragraph 3 of this article at the same time for accessibility on esap established under regulation (eu) xx/xxxx [esap regulation] of the european parliament and of the council*.


### from 1 january 2026 , for the purposes of making accessible on esap the information referred to in article 12(2) and article 62 , the collection body as defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] shall be esma. that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of regulation (eu) xx/xxxx [esap regulation] , include the name and , where available , the legal entity identifier of the csd as specified under article 7(4) of that regulation , and the type of information as classified pursuant to article 7(4) of that regulation. ### from 1 january 2027 , for the purposes of making accessible on esap the information referred to in article 12(2) and article 62 , the collection body as defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] shall be esma. that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of regulation (eu) xx/xxxx [esap regulation] , include the name and , where available , the legal entity identifier of the csd as specified under article 7(4) of that regulation , and the type of information as classified pursuant to article 7(4) of that regulation.


### 1. from 1 january 2026 , when making public the key information document pursuant to article 5(1) , the priips manufacturer shall submit that key information document to the relevant collection body referred to in paragraph 3 of this article at the same time for accessibility of such information on esap established under regulation (eu) xx/xxxx[esap regulation] of the european parliament and of the council*. ### 1. from 1 january 2027 , when making public the key information document pursuant to article 5(1) , the priips manufacturer shall submit that key information document to the relevant collection body referred to in paragraph 3 of this article at the same time for accessibility of such information on esap established under regulation (eu) xx/xxxx[esap regulation] of the european parliament and of the council*.


### 3. by 31 december 2025 , for the purposes of making accessible on esap the key information document referred to in paragraph 1 , member states shall designate one of the officially appointed mechanisms referred to in article 21(2) of directive 2004/109/ec as the collection body defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] and notify esma thereof. ### 3. by 31 december 2026 , for the purposes of making accessible on esap the key information document referred to in paragraph 1 , member states shall designate one of the officially appointed mechanisms referred to in article 21(2) of directive 2004/109/ec as the collection body defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] and notify esma thereof.


### from 1 january 2026 , for the purposes of making accessible on esap the information referred to in article 27(1) and article 29(1) , the collection body as defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] shall be the competent authority. that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of regulation (eu) xx/xxxx [esap regulation] , include the names and , where available , the legal entity identifier of the priip manufacturer as specified pursuant to article 7(4) of that regulation , and the type of information as specified pursuant to article 7(4) of that regulation. ### from 1 january 2027 , for the purposes of making accessible on esap the information referred to in article 27(1) and article 29(1) , the collection body as defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] shall be the competent authority. that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of regulation (eu) xx/xxxx [esap regulation] , include the names and , where available , the legal entity identifier of the priip manufacturer as specified pursuant to article 7(4) of that regulation , and the type of information as specified pursuant to article 7(4) of that regulation.


### from 1 january 2026 , in order to make accessible on esap established under the regulation (eu) xx/xxxx [esap regulation] of the european parliament and of the council* the information referred to in article 3(3) , the collection body as defined in article 2 , point (2) , of that regulation shall be esma. that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of regulation (eu) xx/xxxx [esap regulation] , include the names and , where available , the legal entity identifier of the fund as defined pursuant to article 7(4) of regulation (eu) xx/xxxx [esap regulation] , and the type of information as classified pursuant to article 7(4) of that regulation. ### from 1 january 2027 , in order to make accessible on esap established under the regulation (eu) xx/xxxx [esap regulation] of the european parliament and of the council* the information referred to in article 3(3) , the collection body as defined in article 2 , point (2) , of that regulation shall be esma. that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of regulation (eu) xx/xxxx [esap regulation] , include the names and , where available , the legal entity identifier of the fund as defined pursuant to article 7(4) of regulation (eu) xx/xxxx [esap regulation] , and the type of information as classified pursuant to article 7(4) of that regulation.


### 1. from 1 january 2024 , when making public any information pursuant to article 8(3) , article 12(1) , article 19(8) , article 26(1) , and article 26(4) of this regulation , entities shall submit that information to the relevant collection body referred to in paragraph 3 of this article at the same time for accessibility on esap established under regulation (eu) xx/xxxx [esap regulation] of the european parliament and of the council*. ### 1. from 1 january 2025 , when making public any information pursuant to article 8(3) , article 12(1) , article 19(8) , article 26(1) , and article 26(4) of this regulation , entities shall submit that information to the relevant collection body referred to in paragraph 3 of this article at the same time for accessibility on esap established under regulation (eu) xx/xxxx [esap regulation] of the european parliament and of the council*.


### 3. from 1 january 2024 , for the purposes of in paragraph 1 , the collection body as defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] shall be esma. ### 3. from 1 january 2025 , for the purposes of in paragraph 1 , the collection body as defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] shall be esma.


### from 1 january 2024 , for the purposes of making accessible on esap the information referred to in article 22(4) , point (b) , article 25(1) , article 25(2) , article 25(3) , the collection body as defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] shall be esma. that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of regulation (eu) xx/xxxx [esap regulation] , include the names and , where available , the legal entity identifier of the entity as specified pursuant to article 7(4) of that regulation , and the type of information as classified pursuant to article 7(4) of that regulation. ### from 1 january 2025 , for the purposes of making accessible on esap the information referred to in article 22(4) , point (b) , article 25(1) , article 25(2) , article 25(3) , the collection body as defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] shall be esma. that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of regulation (eu) xx/xxxx [esap regulation] , include the names and , where available , the legal entity identifier of the entity as specified pursuant to article 7(4) of that regulation , and the type of information as classified pursuant to article 7(4) of that regulation.


### 1. from 1 january 2026 , when making public any information pursuant to articles 4(5) , article 11(1) point (c) , article 12(3) , article 13(1) , article 25(7) , article 26(3) , article 27(1) , and article 28(1) , the administrator shall submit that information to the relevant collection body referred to in paragraph 3 of this article at the same time for accessibility on esap established under regulation (eu) xx/xxxx[esap regulation] of the european parliament and of the council*. ### 1. from 1 january 2025 , when making public any information pursuant to articles 4(5) , article 11(1) point (c) , article 12(3) , article 13(1) , article 25(7) , article 26(3) , article 27(1) , and article 28(1) , the administrator shall submit that information to the relevant collection body referred to in paragraph 3 of this article at the same time for accessibility on esap established under regulation (eu) xx/xxxx[esap regulation] of the european parliament and of the council*.


### from 1 january 2026 , for the purposes of making accessible on esap the information referred to in article 36 , the collection body as defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] shall be esma. that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of regulation (eu) xx/xxxx [esap regulation] , include the names and , where available , the legal entity identifier of the administrator as specified pursuant to article 7(4) of that regulation , and the type of information as classified pursuant to article 7(4) of that regulation. ### from 1 january 2025 , for the purposes of making accessible on esap the information referred to in article 36 , the collection body as defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] shall be esma. that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of regulation (eu) xx/xxxx [esap regulation] , include the names and , where available , the legal entity identifier of the administrator as specified pursuant to article 7(4) of that regulation , and the type of information as classified pursuant to article 7(4) of that regulation.


### 1. from 1 january 2024 , when making public any information pursuant to article 1(4) points (f) and (g) , article 1(5) first subparagraph , points (e) and (f) , article 8(5) , article 9(4) , article 10(2) , article 17(2) , article 21(1) , article 21(9) , and article 23(1) , the issuer , the offeror or the person asking for admission to trading on a regulated market , where relevant , shall submit that information to the relevant collection body referred to in paragraph 3 of this article at the same time for accessibility on esap established under regulation (eu) xx/xxxx[esap regulation] of the european parliament and of the council*. ### 1. from 1 january 2025 , when making public any information pursuant to article 1(4) points (f) and (g) , article 1(5) first subparagraph , points (e) and (f) , article 8(5) , article 9(4) , article 10(2) , article 17(2) , article 21(1) , article 21(9) , and article 23(1) , the issuer , the offeror or the person asking for admission to trading on a regulated market , where relevant , shall submit that information to the relevant collection body referred to in paragraph 3 of this article at the same time for accessibility on esap established under regulation (eu) xx/xxxx[esap regulation] of the european parliament and of the council*.


### from 1 january 2024 , for the purposes of making accessible on esap the information referred to in articles 25(1) , article 25(4) , and article 26(2) , the collection body defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] shall be esma. that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of regulation (eu) xx/xxxx [esap regulation] , include the names and , where available , the legal entity identifier of the issuer or , where applicable , the offeror as specified pursuant to article 7(4) of that regulation , and the type of information as classified pursuant to article 7(4) of that regulation. ### from 1 january 2025 , for the purposes of making accessible on esap the information referred to in articles 25(1) , article 25(4) , and article 26(2) , the collection body defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] shall be esma. that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of regulation (eu) xx/xxxx [esap regulation] , include the names and , where available , the legal entity identifier of the issuer or , where applicable , the offeror as specified pursuant to article 7(4) of that regulation , and the type of information as classified pursuant to article 7(4) of that regulation.


### 1. from 1 january 2026 , when making public any information pursuant to article 26(1) of this regulation , the pepp provider shall submit that information to the relevant collection body referred to in paragraph 3 of this article at the same time for accessibility of such information on esap established under regulation (eu) xx/xxxx[esap regulation] of the european parliament and of the council*. ### 1. from 1 january 2027 , when making public any information pursuant to article 26(1) of this regulation , the pepp provider shall submit that information to the relevant collection body referred to in paragraph 3 of this article at the same time for accessibility of such information on esap established under regulation (eu) xx/xxxx[esap regulation] of the european parliament and of the council*.


### 3. by 31 december 2025 , for the purposes of making accessible on esap the information referred to in paragraph 1 , member states shall designate one of the officially appointed mechanisms referred to in article 21(2) of directive 2004/109/ec as the collection body referred to in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] and notify esma thereof. ### 3. by 31 december 2026 , for the purposes of making accessible on esap the information referred to in paragraph 1 , member states shall designate one of the officially appointed mechanisms referred to in article 21(2) of directive 2004/109/ec as the collection body referred to in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] and notify esma thereof.


### from 1 january 2026 , for the purposes of making accessible on esap the information referred to in article 65(6) , the collection body as defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] shall be eiopa. that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of regulation (eu) xx/xxxx [esap regulation] , include the names and , where available , the legal entity identifier of the insurance or reinsurance undertaking as specified pursuant to article 7(4) of that regulation (eu) , and include the type of information as classified pursuant to article 7(4) of that regulation. ### from 1 january 2027 , for the purposes of making accessible on esap the information referred to in article 65(6) , the collection body as defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] shall be eiopa. that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of regulation (eu) xx/xxxx [esap regulation] , include the names and , where available , the legal entity identifier of the insurance or reinsurance undertaking as specified pursuant to article 7(4) of that regulation (eu) , and include the type of information as classified pursuant to article 7(4) of that regulation.


### from 1 january 2026 , for the purposes of making accessible on esap the information referred to in article 63(4) , article 69(1) and 69(4) , the collection bodies as defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] shall be the competent authorities. that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of regulation (eu) xx/xxxx [esap regulation] , include the names and , where available , the legal entity identifier of the insurance or reinsurance undertaking , as specified pursuant to article 7(4) of ) , and include the type of information as classified pursuant to article 7(4) of that regulation. ### from 1 january 2027 , for the purposes of making accessible on esap the information referred to in article 63(4) , article 69(1) and 69(4) , the collection bodies as defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] shall be the competent authorities. that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of regulation (eu) xx/xxxx [esap regulation] , include the names and , where available , the legal entity identifier of the insurance or reinsurance undertaking , as specified pursuant to article 7(4) of ) , and include the type of information as classified pursuant to article 7(4) of that regulation.


### 1. from 1 january 2026 , when making public any information pursuant to part six of this regulation , investment firms shall submit that information to the relevant collection body referred to in paragraph 3 of this article at the same time for accessibility of such information on esap established under regulation (eu) xx/xxxx[esap regulation] of the european parliament and of the council*. ### 1. from 1 january 2027 , when making public any information pursuant to part six of this regulation , investment firms shall submit that information to the relevant collection body referred to in paragraph 3 of this article at the same time for accessibility of such information on esap established under regulation (eu) xx/xxxx[esap regulation] of the european parliament and of the council*.


### 1. from 1 january 2024 , when making public any information pursuant to article 7 and article 8(2) of this regulation , the undertaking shall submit that information to the relevant collection body referred to in paragraph 3 of this article at the same time for accessibility on esap established under regulation (eu) xx/xxxx[esap regulation] of the european parliament and of the council*. ### 1. from 1 january 2025 , when making public any information pursuant to article 7 and article 8(2) of this regulation , the undertaking shall submit that information to the relevant collection body referred to in paragraph 3 of this article at the same time for accessibility on esap established under regulation (eu) xx/xxxx[esap regulation] of the european parliament and of the council*.


### 3. by 31 december 2023 , for the purposes of making accessible on esap the information referred to in paragraph 1 , member states shall designate one of the officially appointed mechanisms referred to in article 21(2) of directive 2004/109/ec as the collection body defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] and notify the esma thereof. ### 3. by 31 december 2024 , for the purposes of making accessible on esap the information referred to in paragraph 1 , member states shall designate one of the officially appointed mechanisms referred to in article 21(2) of directive 2004/109/ec as the collection body defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] and notify the esma thereof.


### 1. from 1 january 2026 , when making public any information pursuant to article 50(2) , article 72(3) , article 82(2) , point (a) , and article 83(1) of this regulation , the resolution authorities shall submit that information to the collection body referred to in paragraph 3 of this article at the same time for accessibility on esap established under regulation (eu) xx/xxxx[esap regulation] of the european parliament and of the council*. ### 1. from 1 january 2027 , when making public any information pursuant to article 50(2) , article 72(3) , article 82(2) , point (a) , and article 83(1) of this regulation , the resolution authorities shall submit that information to the collection body referred to in paragraph 3 of this article at the same time for accessibility on esap established under regulation (eu) xx/xxxx[esap regulation] of the european parliament and of the council*.


### 1. from 1 january 2026 , member states shall ensure that , when making public any information pursuant to article 9(4) of this directive , the regulated entities submit at the same time that information to the collection body referred to in paragraph 3 of this article for accessibility on esap established under regulation (eu) xx/xxxx[esap regulation] of the european parliament and of the council*. ### 1. from 1 january 2027 , member states shall ensure that , when making public any information pursuant to article 9(4) of this directive , the regulated entities submit at the same time that information to the collection body referred to in paragraph 3 of this article for accessibility on esap established under regulation (eu) xx/xxxx[esap regulation] of the european parliament and of the council*.


### 3. by 31 december 2025 , for the purposes of paragraph 1 , member states shall designate one of the officially appointed mechanisms as defined in article 21 , point (2) of directive 2004/109/ec as the collection body defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] and notify esma thereof. ### 3. by 31 december 2026 , for the purposes of paragraph 1 , member states shall designate a collection body as defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] and notify esma thereof.


### 1. from 1 january 2025 , member states shall ensure that , when making public an information pursuant to article 4(2) , point (c) , article 5(4) , article 6(1) , article 6(2) and article 9(5) of this directive , companies submit at the same time that information to the relevant collection body referred to in paragraph 3 of this article for accessibility on esap established under regulation (eu) xx/xxxx [esap regulation] of the european parliament and of the council*. ### 1. from 1 january 2026 , member states shall ensure that , when making public an information pursuant to article 4(2) , point (c) , article 5(4) , article 6(1) , article 6(2) and article 9(5) of this directive , companies submit at the same time that information to the relevant collection body referred to in paragraph 3 of this article for accessibility on esap established under regulation (eu) xx/xxxx [esap regulation] of the european parliament and of the council*.


### 1. from 1 january 2025 , member states shall ensure that , when making public the duly approved annual financial statements , management report , consolidated financial statements , consolidated management report , audit report and the report on payments to governments pursuant to article 30 and article 42 of this directive , the undertakings referred to in article 19a and article 29a submit that duly approved annual financial statements , management report , consolidated financial statements , consolidated management report , audit report and the report on payments to governments to the collection body referred to in paragraph 3 of this article in order to make that information accessible on esap established under regulation (eu) xx/xxxx[esap regulation] of the european parliament and of the council*. ### 1. from 1 january 2026 , member states shall ensure that , when making public the duly approved annual financial statements , management report , consolidated financial statements , consolidated management report , audit report and the report on payments to governments pursuant to article 30 and article 42 of this directive , the undertakings referred to in article 19a and article 29a submit that duly approved annual financial statements , management report , consolidated financial statements , consolidated management report , audit report and the report on payments to governments to the collection body referred to in paragraph 3 of this article in order to make that information accessible on esap established under regulation (eu) xx/xxxx[esap regulation] of the european parliament and of the council*.


### 2. by 31 december 2024 , for the purposes of paragraph 1 , member states shall designate one of the officially appointed mechanisms referred to in article 21 , point (2) of directive 2004/109/ec as the collection body defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] and notify esma thereof. ### 2. by 31 december 2025 , for the purposes of paragraph 1 , member states shall designate a collection body as defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] and notify esma thereof.


### (5) for the functioning of esap , collection bodies should be designated to collect from the entity the information in relation to financial services capital markets and sustainability. in the absence of a collection body already established under union law , member states shall designate one of the officially appointed mechanism established under directive 2004/109/ec of the european parliament and of the council20 to collect and store the information , and notify the european securities and markets authority (esma) accordingly. that officially appointed mechanism should act as a collection body as defined in article 2 , point (2) of regulation (eu) xxxx/xxx [esap regulation] and should carry out the specific tasks set out in that regulation. where a european supervisory authority or a competent authority is required under union law to draw-up and publish on its website information on the entities and their financial products in relation to financial services , capital markets and sustainability , that authority should act as a collection body as defined article 2 , point (2) of regulation (eu) xxxx/xxx [esap regulation]. that authority should publish the information in a data extractable format , include the names and , where available , the legal entity identifier of the entity , and specify the type of information. ### (5) for the functioning of esap , collection bodies should be designated to collect from the entity the information in relation to financial services capital markets and sustainability. in the absence of a collection body already established under union law , member states shall designate a collection body to collect and store the information , and notify the european securities and markets authority (esma) accordingly. that collection body , as defined in article 2 , point (2) of regulation (eu) xxxx/xxx [esap regulation] should carry out the specific tasks set out in that regulation. where a european supervisory authority or a competent authority is required under union law to draw-up and publish on its website information on the entities and their financial products in relation to financial services , capital markets and sustainability , that authority should act as a collection body as defined article 2 , point (2) of regulation (eu) xxxx/xxx [esap regulation]. that authority should publish the information in a data extractable format , include the names and , where available , the legal entity identifier of the entity , and specify the type of information.


### (7) in order for the information to be digitally usable , the entities should submit to the collection bodies the information in a data extractable format or , where required under union law , in a machine-readable format. the entities should also accompany the information they submit to the collection bodies with the metadata requested by those collection bodies. the commission should be empowered to adopt implementing technical standards developed by the relevant european supervisory authority specifying the metadata for each piece of information , the data structuring of the information , and the information for which the machine-readable format is required and which machine-readable format is to be used in that case. ### (7) in order for the information to be digitally usable , the entities should submit to the collection bodies the information in a data extractable format or , where required under union law , in a machine-readable format. the entities should also accompany the information they submit to the collection bodies with the metadata requested by those collection bodies. the commission should be empowered to adopt implementing technical standards developed by the relevant european supervisory authority specifying the metadata for each piece of information , the data structuring of the information , and the information for which the machine-readable format is required and which machine-readable format is to be used in that case. in respect of standards concerning sustainability information , the joint committee of the european supervisory authorities should consult the european financial reporting advisory group (efrag) on the development of these draft implementing standards. all standards should seek to make esap future-proof and consider potential interoperability at a global level in the future , thus should draw upon global standards and best practices where relevant.


### (8) entities should be held responsible for the information they submit to the collection bodies. ensuring data integrity and credibility of the source would enable to protect the entities from undue alteration of their information , and build public trust in esap. to that purpose , documents submitted by entities to the collection bodies should be accompanied by a qualified electronic seal included by the reporting entity on the information submitted to the collection bodies where such seal is required , in accordance with the specifications set out in regulation (eu) xxxx/xxx [esap regulation]. ### (8) entities should be held responsible for the information they submit to the collection bodies. ensuring data integrity and credibility of the source would protect the entities from undue alteration of their information , and build public trust in esap. to that purpose , documents submitted by entities to the collection bodies should be accompanied by a qualified electronic seal included by the reporting entity on the information submitted to the collection bodies where such seal is required , in accordance with the specifications set out in regulation (eu) xxxx/xxx [esap regulation].


### 1. from 1 january 2024 , member states shall ensure that , when disclosing the regulated information pursuant to article 21 (1) of this directive , the issuer or the person who has applied for admission to trading on a regulated market without the issuer's consent shall at the same time submit that regulated information to the relevant collection body referred to in paragraph 2 of this article for accessibility on esap established pursuant to regulation (eu) xx/xxxx [esap regulation] of the european parliament and of the council*. ### 1. from 1 january 2025 , member states shall ensure that , when disclosing the regulated information pursuant to article 21 (1) of this directive , the issuer or the person who has applied for admission to trading on a regulated market without the issuer's consent shall at the same time submit that regulated information to the relevant collection body referred to in paragraph 2 of this article for accessibility on esap established pursuant to regulation (eu) xx/xxxx [esap regulation] of the european parliament and of the council*.


### from 1 january 2024 , for the purposes of making accessible on esap the information referred to in article 29(1) , the collection bodies a defined in article 2 (2) , of regulation (eu) xx/xxxx [esap regulation] shall be the competent authorities. that information shall be prepared in a data extractable format as defined in article 2 (3) , of the regulation (eu) xx/xxxx [esap regulation] ,include the names and , where available , the legal entity identifier of the issuer , as specified pursuant to article 7(4) of that regulation , and include the type of information , as classified pursuant to article 7(4) of that regulation. ### from 1 january 2025 , for the purposes of making accessible on esap the information referred to in article 29(1) , the collection bodies a defined in article 2 (2) , of regulation (eu) xx/xxxx [esap regulation] shall be the competent authorities. that information shall be prepared in a data extractable format as defined in article 2 (3) , of the regulation (eu) xx/xxxx [esap regulation] ,include the names and , where available , the legal entity identifier of the issuer , as specified pursuant to article 7(4) of that regulation , and include the type of information , as classified pursuant to article 7(4) of that regulation.


### 1. from 1 january 2025 , member states shall ensure that , when making public any information pursuant to article 3g(1) , article 3h(1) , article 3h(2) , article 3j(1) , article 3j(2) , article 9a(7) , article 9b(5) , article 9c(2) , article 9c(7) , and article 14(2) of this directive , companies submit at the same time that information to the collection body referred to in paragraph 3 of this article for accessibility on esap established under regulation (eu) xx/xxxx [esap regulation] of the european parliament and of the council*. ### 1. from 1 january 2026 , member states shall ensure that , when making public any information pursuant to article 3g(1) , article 3h(1) , article 3h(2) , article 3j(1) , article 3j(2) , article 9a(7) , article 9b(5) , article 9c(2) , article 9c(7) , and article 14(2) of this directive , companies submit at the same time that information to the collection body referred to in paragraph 3 of this article for accessibility on esap established under regulation (eu) xx/xxxx [esap regulation] of the european parliament and of the council*.


### 3. by 31 december 2024 , for the purposes of making accessible on esap the information referred to in paragraph 1 , member states shall designate one of the officially appointed mechanisms referred to in article 21 , point (2) of directive 2004/109/ec as the collection body defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] and notify esma thereof. ### 3. by 31 december 2024 , for the purposes of making accessible on esap the information referred to in paragraph 1 , member states shall designate a collection body as defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] and notify esma thereof.


### 1. from 1 january 2026 , member states shall ensure that , when making public any information pursuant to article 68(1) , article 76 , article 78(1) of this directive , ucits submit that information at the same time to the relevant collection body referred to in paragraph 3 of this article on for accessibility on esap established under regulation (eu) xx/xxxx [esap regulation] of the european parliament and of the council*. ### 1. from 1 january 2027 , member states shall ensure that , when making public any information pursuant to article 68(1) , article 76 , article 78(1) of this directive , ucits submit that information at the same time to the relevant collection body referred to in paragraph 3 of this article on for accessibility on esap established under regulation (eu) xx/xxxx [esap regulation] of the european parliament and of the council*.


### from 1 january 2026 , for the purposes of making accessible on esap the information referred to in article 6(1) , the collection body as defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] shall be esma. that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of regulation (eu) xx/xxxx [esap regulation] , include the names and , where available , the legal entity identifier of the ucits , as specified pursuant to article 7(4) of that regulation , and include the type of information as classified pursuant to article 7(4) of that regulation. ### from 1 january 2027 , for the purposes of making accessible on esap the information referred to in article 6(1) , the collection body as defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] shall be esma. that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of regulation (eu) xx/xxxx [esap regulation] , include the names and , where available , the legal entity identifier of the ucits , as specified pursuant to article 7(4) of that regulation , and include the type of information as classified pursuant to article 7(4) of that regulation.


### from 1 january 2026 , for the purposes of making accessible on esap the information referred to in article 99b(1) , the collection body as defined in article 2 , point (2) , of the regulation (eu) xx/xxxx [esap regulation] shall be the national competent authority. that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of the regulation (eu) xx/xxxx [esap regulation] , include the names and , where available , the legal entity identifier of the ucits , as specified pursuant to article 7(4) of that regulation , and include the type of information as classified pursuant to article 7(4) of that regulation. ### from 1 january 2027 , for the purposes of making accessible on esap the information referred to in article 99b(1) , the collection body as defined in article 2 , point (2) , of the regulation (eu) xx/xxxx [esap regulation] shall be the national competent authority. that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of the regulation (eu) xx/xxxx [esap regulation] , include the names and , where available , the legal entity identifier of the ucits , as specified pursuant to article 7(4) of that regulation , and include the type of information as classified pursuant to article 7(4) of that regulation.


### 1. from 1 january 2026 , member states shall ensure that , when making public any information pursuant to article 51(1) and article 256(1) of this directive , insurance or reinsurance undertakings submit at the same time that information to the relevant collection body referred to in paragraph 3 of this article for accessibility on esap established under regulation (eu) xx/xxxx[esap regulation] of the european parliament and of the council*. ### 1. from 1 january 2027 , member states shall ensure that , when making public any information pursuant to article 51(1) and article 256(1) of this directive , insurance or reinsurance undertakings submit at the same time that information to the relevant collection body referred to in paragraph 3 of this article for accessibility on esap established under regulation (eu) xx/xxxx[esap regulation] of the european parliament and of the council*.


### 3. by 31 december 2025 , for the purposes of making accessible on esap the information referred to under paragraph 1 , member states shall designate one of the officially appointed mechanisms referred to in article 21 , point (2) of directive 2004/109/ec as the collection body defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] and notify esma thereof. ### 3. by 31 december 2026 , for the purposes of making accessible on esap the information referred to under paragraph 1 , member states shall designate a collection body as defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] and notify esma thereof.


### from 1 january 2026 , for the purposes of making accessible on esap the information referred to in article 25a and article 52(2) of this directive , the collection body as defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] shall be eiopa. that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of regulation (eu) xx/xxxx [esap regulation] , include the names and , where available , the legal entity identifier of the insurance or reinsurance undertaking , as specified pursuant to article 7(4) of that regulation and the type of information as classified pursuant to article 7(4) of that regulation. ### from 1 january 2027 , for the purposes of making accessible on esap the information referred to in article 25a and article 52(2) of this directive , the collection body as defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] shall be eiopa. that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of regulation (eu) xx/xxxx [esap regulation] , include the names and , where available , the legal entity identifier of the insurance or reinsurance undertaking , as specified pursuant to article 7(4) of that regulation and the type of information as classified pursuant to article 7(4) of that regulation.


### from 1 january 2026 , for the purposes of making accessible on esap the information referred to in article 271(1) and article 280(1) of this directive , the collection body as defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] shall be the competent authority. that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of regulation (eu) xx/xxxx [esap regulation] , include the names and , where available , the legal entity identifier of the insurance or reinsurance undertaking , as specified pursuant to article 7(4) of that regulation and the type of information as classified pursuant to article 7(4) of that regulation. ### from 1 january 2027 , for the purposes of making accessible on esap the information referred to in article 271(1) and article 280(1) of this directive , the collection body as defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] shall be the competent authority. that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of regulation (eu) xx/xxxx [esap regulation] , include the names and , where available , the legal entity identifier of the insurance or reinsurance undertaking , as specified pursuant to article 7(4) of that regulation and the type of information as classified pursuant to article 7(4) of that regulation.


### 1. from 1 january 2026 , member states shall ensure that , when making public the information pursuant to article 7(5) of this directive , competent authorities submit at the same time that information to the collection body defined in paragraph 2 of this article for accessibility on esap established under regulation (eu) xx/xxxx [esap regulation] of the european parliament and of the council*. ### 1. from 1 january 2027 , member states shall ensure that , when making public the information pursuant to article 7(5) of this directive , competent authorities submit at the same time that information to the collection body defined in paragraph 2 of this article for accessibility on esap established under regulation (eu) xx/xxxx [esap regulation] of the european parliament and of the council*.


### from 1 january 2026 , that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of regulation (eu) xx/xxxx [esap regulation] , include names and – where available - the legal entity identifier of the aifm and the list of aifs managed or marketed as specified pursuant to article 7(4) of that regulation , and the type of information as specified pursuant to article 7(4) of that regulation. ### from 1 january 2027 , that information shall be prepared in a data extractable format as defined in article 2 , point (3) , of regulation (eu) xx/xxxx [esap regulation] , include names and – where available - the legal entity identifier of the aifm and the list of aifs managed or marketed as specified pursuant to article 7(4) of that regulation , and the type of information as specified pursuant to article 7(4) of that regulation.


### 1. from 1 january 2026 , member states shall ensure that , when making public any information pursuant to article 68 and article 131(12) of this directive , the institutions submit at the same that information to the collection body referred to in paragraph 3 of this article time for accessibility on esap established under regulation (eu) xx/xxxx[esap regulation] of the european parliament and of the council*. ### 1. from 1 january 2027 , member states shall ensure that , when making public any information pursuant to article 68 and article 131(12) of this directive , the institutions submit at the same that information to the collection body referred to in paragraph 3 of this article time for accessibility on esap established under regulation (eu) xx/xxxx[esap regulation] of the european parliament and of the council*.


### 1. from 1 january 2026 , member states shall ensure that , when making public any information pursuant to article 26(1) , article 29(1) , article 33a(8) , article 35(1) , article 45i(3) , article 83(4) , article 111(2) point (a) , and article 112(1) of this directive , the relevant entities submit to the relevant collection body referred to in paragraph 3 at the same time for accessibility on esap established under regulation (eu) xx/xxxx[esap regulation] of the european parliament and of the council*. ### 1. from 1 january 2027 , member states shall ensure that , when making public any information pursuant to article 26(1) , article 29(1) , article 33a(8) , article 35(1) , article 45i(3) , article 83(4) , article 111(2) point (a) , and article 112(1) of this directive , the relevant entities submit to the relevant collection body referred to in paragraph 3 at the same time for accessibility on esap established under regulation (eu) xx/xxxx[esap regulation] of the european parliament and of the council*.


### 3. by 31 december2025 , for the purposes of making accessible on esap the information referred to in paragraph 1 , member states shall designate one of the officially appointed mechanisms referred to in article 21 , point (2) of directive 2004/109/ec as the collection body defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] and notify esma thereof. ### 3. by 31 december 2026 , for the purposes of making accessible on esap the information referred to in paragraph 1 , member states shall designate a collection body as defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] and notify esma thereof.


### 1. from 1 january 2026 , member states shall ensure that , when making public any information pursuant to article 27(3) , article 27(6) , , article 33(3) points (c) , (d) , and (f) , and article 46(2) of this directive , investment firms or market operators submit that information at the same time to the relevant collection body referred to in paragraph 3 of this article for accessibility on esap established under regulation (eu) xx/xxxx[esap regulation] of the european parliament and of the council*. ### 1. from 1 january 2027 , member states shall ensure that , when making public any information pursuant to article 27(3) , article 27(6) , , article 33(3) points (c) , (d) , and (f) , and article 46(2) of this directive , investment firms or market operators submit that information at the same time to the relevant collection body referred to in paragraph 3 of this article for accessibility on esap established under regulation (eu) xx/xxxx[esap regulation] of the european parliament and of the council*.


### 3. by 31 december 2025 , for the purposes of making accessible on esap the information referred to in paragraph 1 member states shall designate one of the officially appointed mechanisms referred to in article 21 , point (2) of directive 2004/109/ec as the collection body defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] and notify esma thereof. ### 3. by 31 december 2026 , for the purposes of making accessible on esap the information referred to in paragraph 1 member states shall designate one of the officially appointed mechanisms referred to in article 21 , point (2) of directive 2004/109/ec as the collection body defined in article 2 , point (2) , of regulation (eu) xx/xxxx [esap regulation] and notify esma thereof.