Commission Implementing Regulation (EU) 2025/1338 of 10 July 2025 laying down implementing technical standards for the application of Regulation (EU) 2023/2859 of the European Parliament and of the Council with regard to the functionalities of the European single access point
Date: 2025-07-10
Institutions: Directorate-General for Financial Stability, Financial Services and Capital Markets Union, European Commission
Subjects: access to information, application of EU law, capital market, data collection, disclosure of information, financial legislation, financial services, information system, open data, technical standard








L_202501338EN.000101.fmx.xml












Official Journal of the European Union


EN
L series













2025/1338


11.7.2025







            COMMISSION IMPLEMENTING REGULATION (EU) 2025/1338
of 10 July 2025
         
laying down implementing technical standards for the application of Regulation (EU) 2023/2859 of the European Parliament and of the Council with regard to the functionalities of the European single access point
(Text with EEA relevance)


THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,


Having regard to Regulation (EU) 2023/2859 of 13 December 2023 of the European Parliament and of the Council establishing a European single access point providing centralised access to publicly available information of relevance to financial services, capital markets and sustainability (1), and in particular Article 7(4), third subparagraph, thereof,

Whereas:







(1)


The European Single Access Point (ESAP) referred to in Regulation (EU) 2023/2859 provides stakeholders with easy access to information via an application programming interface (API). Therefore, the API should ensure accessibility of that information, support a variety of formats for that information and incorporate any necessary changes or updates requested by the European Securities and Markets Authority (ESMA). Any changes to the API should be identified in due time, and a clear timetable should be set out for the implementation of those changes. Furthermore, the API should guarantee the basic functionalities of the ESAP for free, notwithstanding ESMA’s obligation to charge fees according to Article 8(2) of Regulation (EU) 2023/2859.












(2)


For any processing of personal data in the context of making information accessible on ESAP, ESMA, in its capacity as data controller of ESAP, and the collection bodies should ensure compliance with Regulations (EU) 2016/679 (2) and (EU) 2018/1725 (3) of the European Parliament and of the Council.












(3)


To ensure reliable and efficient identification, entities that submit information and the legal persons to which that information relate should be identified using the ISO 17442 Legal Entity Identifier (LEI), having regard to Article 7 and Section A of the Annex of Commission Delegated Regulation (EU) 2016/1437 (4), to Annex VII, rows 11, 12 and 13 of Table 1, and Table 2 of Commission Delegated Regulation (EU) 2019/979 (5), as well as to Article 5 of Commission Delegated Regulation (EU) 2017/590 (6). The LEI should correspond to the entity it is intended to relate to, comply with the ISO 17442 standard and be included in the Global Legal Entity Identifier database maintained by the Central Operating Unit appointed by the Regulatory Oversight Committee of the Global LEI Foundation.












(4)


To enable stakeholders to search through the information available on the ESAP in an efficient way, the types of information should be classified so that each information made available on the ESAP corresponds to at least one type of information. To enable users to easily find sustainability information, a specific type of information should be required to identify the management report as referred to in Directive 2004/109/EC of the European Parliament and of the Council (7), since that management report contains the sustainability statement drawn up pursuant to Directive 2013/34/EU of the European Parliament and of the Council (8).












(5)


The ESAP should increase opportunities for visibility and growth of small and medium-sized enterprises (SMEs). For SMEs to be easily identifiable, information on the ESAP should be accompanied with the specification of the size category of the entities. To minimise the reporting burden on companies, the ESAP should rely on the existing size categories as set out in the respective Union legislative acts pursuant to which the information is submitted.












(6)


The ESAP should enable stakeholders to search information by industry categorisation. Commission Delegated Regulation (EU) 2023/137 (9) provides the main sectors which are sufficiently granular for the classification of non-financial entities in the scope of the ESAP and should therefore be taken into account in the specification of the characterisation of industry sectors. To reflect the granular financial sector industry categories as deemed relevant for the ESAP, additional categories should be included with respect to financial entities.












(7)


This Regulation is based on the draft implementing technical standards submitted to the Commission by ESMA, the European Banking Authority and the European Insurance and Occupational Pensions Authority.












(8)


ESMA, the European Banking Authority and the European Insurance and Occupational Pensions Authority (‘the ESAs’), have conducted open public consultations on the draft implementing technical standards on which this Regulation is based, analysed the potential related costs and benefits and requested the advice of the Banking Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1093/2010 of the European Parliament and of the Council (10), the Insurance and Reinsurance Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1094/2010 of the European Parliament and of the Council (11), and the Securities and Markets Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1095/2010 of the European Parliament and of the Council (12).












(9)


The European Data Protection Supervisor was consulted in accordance with Article 42(1) of Regulation (EU) 2018/1725 and delivered formal comments on 29 April 2025.












(10)


Having regard to Article 23a of Directive 2004/109/EC, Article 11a of Regulation (EU) No 236/2012 of the European Parliament and of the Council (13) and Article 21a of Regulation (EU) 2017/1129 of the European Parliament and of the Council (14), this Regulation should apply at the latest from 10 July 2026,





HAS ADOPTED THIS REGULATION:



Article 1

Characteristics of the data publication API

The API shall:






(a)


support the distribution of the information in the format in which it is received;










(b)


support the functions of search and download;










(c)


allow users to have unrestricted access to all services that are free of charge;










(d)


incorporate any changes or updates requested by ESMA to ensure compliance with points (a), (b) and (c).






Article 2

The legal entity identifier

Where required by any of the acts referred to in Article 1(1), point (a), of Regulation (EU) 2023/2859 or by any delegated or implementing act based on those acts for the purpose of the ESAP, entities submitting information to collection bodies and the legal person to which the information relates shall be identified with a legal entity identifier that:






(a)


pertains to that person and, as the case may be, to that entity;










(b)


is compliant with the ISO 17442 standard; and










(c)


is included in the LEI database maintained by the Global Legal Entity Identifier Foundation.






Article 3

The classification of the types of information

Information submitted by the entities to collection bodies shall be classified according to the applicable types of information set out in Table 1 of the Annex.


Article 4

The categories of the size of the entities

Where metadata indicating the size category of an entity is required by any of the acts referred to in Article 1(1), point (a), of Regulation (EU) 2023/2859 or by any delegated or implementing act based on those acts for the purpose of the ESAP, the information shall be accompanied by either of the following:






(a)


metadata indicating one of the size categories set out in Table 2 of the Annex where information is submitted to collection bodies pursuant to one of the Union legislative acts included in that Table;










(b)


metadata indicating the size category ‘other size’ where information is submitted to collection bodies pursuant to Union legislative acts other than those included in Table 2 of the Annex.






Article 5

The characterisation of industry sectors

Where metadata indicating the industry sector of the economic activities is required by any of the acts referred to in Article 1(1), point (a), of Regulation (EU) 2023/2859 or by any delegated or implementing act based on those acts for the purpose of the ESAP:






(a)


entities falling under one or more categories set out in Table 3 of the Annex shall be classified according to that table;










(b)


other entities shall be categorised on the basis of one or more of the main sections of Statistical Classification of economics activities in the European Community (NACE), as defined in Delegated Regulation (EU) 2023/137.






Article 6

Review

The ESAs, through the Joint Committee, shall re-assess the technical standards laid down in this Regulation relating to the legal entity identifier, having regard to information submitted by entities to collection bodies. The ESAs shall submit a report to the Commission by 31 December 2026, accompanied, where appropriate, with proposed draft amendments to this Regulation.


Article 7

Entry into force and application

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
It shall apply from 10 July 2026.




This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 10 July 2025.


For the Commission


The President

Ursula VON DER LEYEN
            





(1)  
            OJ L, 2023/2859, 20.12.2023, ELI: http://data.europa.eu/eli/reg/2023/2859/oj.

(2)  Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) (OJ L 119, 4.5.2016, p. 1, ELI: http://data.europa.eu/eli/reg/2016/679/oj).

(3)  Regulation (EU) 2018/1725 of the European Parliament and of the Council of 23 October 2018 on the protection of natural persons with regard to the processing of personal data by the Union institutions, bodies, offices and agencies and on the free movement of such data, and repealing Regulation (EC) No 45/2001 and Decision No 1247/2002/EC (OJ L 295, 21.11.2018, p. 39, ELI: http://data.europa.eu/eli/reg/2018/1725/oj).

(4)  Commission Delegated Regulation (EU) 2016/1437 of 19 May 2016 supplementing Directive 2004/109/EC of the European Parliament and of the Council with regard to regulatory technical standards on access to regulated information at Union level (OJ L 234, 31.8.2016, p. 1, ELI: http://data.europa.eu/eli/reg_del/2016/1437/oj).

(5)  Commission Delegated Regulation (EU) 2019/979 of 14 March 2019 supplementing Regulation (EU) 2017/1129 of the European Parliament and of the Council with regard to regulatory technical standards on key financial information in the summary of a prospectus, the publication and classification of prospectuses, advertisements for securities, supplements to a prospectus, and the notification portal, and repealing Commission Delegated Regulation (EU) No 382/2014 and Commission Delegated Regulation (EU) 2016/301 (OJ L 166, 21.6.2019, p. 1, ELI: http://data.europa.eu/eli/reg/2019/979/oj).

(6)  Commission Delegated Regulation (EU) 2017/590 of 28 July 2016 supplementing Regulation (EU) No 600/2014 of the European Parliament and of the Council with regard to regulatory technical standards for the reporting of transactions to competent authorities (OJ L 87, 31.3.2017, p. 449, ELI: http://data.europa.eu/eli/reg_del/2017/590/oj).

(7)  Directive 2004/109/EC of the European Parliament and of the Council of 15 December 2004 on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market and amending Directive 2001/34/EC (OJ L 390, 31.12.2004, p. 38, ELI: http://data.europa.eu/eli/dir/2004/109/oj).

(8)  Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (OJ L 182, 29.6.2013, p. 19, ELI: http://data.europa.eu/eli/dir/2013/34/oj).

(9)  Commission Delegated Regulation (EU) 2023/137 of 10 October 2022 amending Regulation (EC) No 1893/2006 of the European Parliament and of the Council establishing the statistical classification of economic activities NACE Revision 2 (OJ L 19, 20.1.2023, p. 5, ELI: http://data.europa.eu/eli/reg_del/2023/137/oj).

(10)  Regulation (EU) No 1093/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Banking Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/78/EC (OJ L 331, 15.12.2010, p. 12, ELI: http://data.europa.eu/eli/reg/2010/1093/oj).

(11)  Regulation (EU) No 1094/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Insurance and Occupational Pensions Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/79/EC (OJ L 331, 15.12.2010, p. 48, ELI: http://data.europa.eu/eli/reg/2010/1094/oj).

(12)  Regulation (EU) No 1095/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Securities and Markets Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/77/EC (OJ L 331, 15.12.2010, p. 84, ELI: http://data.europa.eu/eli/reg/2010/1095/oj).

(13)  Regulation (EU) No 236/2012 of the European Parliament and of the Council of 14 March 2012 on short selling and certain aspects of credit default swaps (OJ L 86, 24.3.2012, p. 1, ELI: http://data.europa.eu/eli/reg/2012/236/oj).

(14)  Regulation (EU) 2017/1129 of the European Parliament and of the Council of 14 June 2017 on the prospectus to be published when securities are offered to the public or admitted to trading on a regulated market, and repealing Directive 2003/71/EC (OJ L 168, 30.6.2017, p. 12, ELI: http://data.europa.eu/eli/reg/2017/1129/oj).




ANNEX

Table 1


Types of information









Directive or Regulation


Type of information


Description


Article




Directive 2004/109/EC


Annual financial report


Annual financial report


Article 4




Directive 2004/109/EC


Management report, including sustainability statement


Management report, disclosed by issuers whose securities are admitted to trading on a regulated market


Article 4(2), point (b)
Article 4(5)




Directive 2004/109/EC


Half year financial report


Half year financial report


Article 5




Directive 2004/109/EC


Payments to governments


Report on Payments to governments


Article 6




Directive 2004/109/EC


Inside information


Inside information disclosed by issuers whose securities are admitted to trading on a regulated market


Article 21
Article 2(1), point (k)




Directive 2004/109/EC


Managers’ transaction


Transaction conducted by persons discharging managerial responsibility


Article 21
Article 2(1), point (k)




Directive 2004/109/EC


Major shareholdings notification


Notification of acquisition or disposal of major holdings


Article 12




Directive 2004/109/EC


Acquisition or disposal of an issuer’s own shares


Acquisition or disposal of an issuer’s own shares


Article 14




Directive 2004/109/EC


Total number of voting rights and capital


Total number of voting rights and capital


Article 15




Directive 2004/109/EC


Changes in the rights attaching to shares or securities other than shares


Changes in the rights attaching to shares or securities other than shares


Article 16




Directive 2004/109/EC


Home Member State


Home Member State


Article 2(1), point (i)




Directive 2004/109/EC


Additional regulated information required to be disclosed under the laws of a Member State


Additional regulated information required to be disclosed under the laws of a Member State


Article 3(1)




Directive 2004/109/EC


Administrative sanctions and measures


Information on administrative sanction and measure including appeal


Article 29(1)




Regulation (EU) 2017/1129


Prospectus exemption document (takeover)


Prospectus exemption document for securities offered in connection with a takeover by means of an exchange offer in the context of an offer of securities to the public or of an admission to trading on a regulated market


Article 1(4), point (f)
Article 1(5) first subparagraph, point (e)




Regulation (EU) 2017/1129


Prospectus exemption document (merger or division)


Prospectus exemption document for securities offered, allotted or to be allotted in connection with a merger or division in the context of an offer of securities to the public or of an admission to trading on a regulated market


Article 1(5) first subparagraph, point (f)
Article 1(4), point (g)




Regulation (EU) 2017/1129


Final terms, including the summary of the individual issue annexed to them


Final terms


Article 8(5)




Regulation (EU) 2017/1129


Universal Registration Document


Universal Registration Document


Article 9(4)




Regulation (EU) 2017/1129


Amendment


Amendment to Universal Registration Document


Article 9(4)




Regulation (EU) 2017/1129


Registration Document


Registration Document


Article 10(2)




Regulation (EU) 2017/1129


Securities Note


Securities Note


Article 21(1)
Article 21(9)
Article 6(3)




Regulation (EU) 2017/1129


Final offer price and amount of securities


Final offer price and amount of securities


Article 17(2)




Regulation (EU) 2017/1129


Standalone Prospectus


Prospectus (single document), including information incorporated by reference


Article 21(1)
Article 21(9)




Regulation (EU) 2017/1129


Supplement


Prospectus supplements, including translations


Article 23(1)




Regulation (EU) 2017/1129


Base prospectus with Final terms


Base prospectus with Final terms


Article 8
Article 21(1)




Regulation (EU) 2017/1129


Base prospectus without Final terms


Base prospectus without Final terms


Article 8
Article 21(1)




Regulation (EU) 2017/1129


Translation of Appendix


Translation of Appendix to the Universal Registration Document


Article 26(4)




Regulation (EU) 2017/1129


Summary


Summary


Article 21(1)
Article 21(9)
Article 6(3)
Article 7




Regulation (EU) 2017/1129


Translation of the Summary


Translation of the Summary


Article 21(1)
Article 21(9)
Article 6(3)
Article 7




Regulation (EU) 2017/1129


Administrative sanction and measure


Administrative sanctions and other administrative measures


Article 42(1)




Directive 2004/25/EC (1)



Authority competent to supervise the bid


Authority competent to supervise the bid


Article 4(2), point (c)




Directive 2004/25/EC


Takeover bid decision


Takeover bid decision


Article 6(1)




Directive 2004/25/EC


Takeover bid offer document


Takeover bid offer document


Article 6(2)




Directive 2004/25/EC


Offeree company board opinion and reasons on takeover bid


Offeree company board opinion and reasons on takeover bid


Article 9(5)




Directive 2004/25/EC


Equitable price


Equitable price


Article 5(4)




Directive 2007/36/EC (2)



Comply or explain disclosure of engagement policy


Explanation of non-compliance


Article 3g(1)




Directive 2007/36/EC


Engagement policy


Engagement policy


Article 3g(1), point (a)




Directive 2007/36/EC


Implementation of engagement policy


Implementation of engagement policy


Article 3g(1), point (b)




Directive 2007/36/EC


Consistency of investment strategy with liability structure


Consistency of equity investment strategy with profile and duration of liabilities and contribution to the medium to long-term performance of assets


Article 3h(1)




Directive 2007/36/EC


Arrangement with asset manager


Arrangement with asset manager


Article 3h(2)




Directive 2007/36/EC


Code of conduct


Code of conduct


Article 3j(1)




Directive 2007/36/EC


Explanation of non-application of code of conduct


Explanation of non-application of code of conduct


Article 3j(1)




Directive 2007/36/EC


Information in relation to the preparation of research, advice and voting recommendations


Information in relation to the preparation of research, advice and voting recommendations


Article 3j(2)




Directive 2007/36/EC


Remuneration policy


Remuneration policy


Article 9a(7)




Directive 2007/36/EC


Date and result of the vote on remuneration policy


Date and result of the vote on remuneration policy


Article 9a(7)




Directive 2007/36/EC


Remuneration report


Remuneration report


Article 9b(5)




Directive 2007/36/EC


Material transactions with related parties


Material transactions with related parties


Article 9c(2)




Directive 2007/36/EC


Material transactions of related parties with company’s subsidiaries


Material transactions of related parties with company’s subsidiaries


Article 9c(7)




Directive 2007/36/EC


Voting results


Voting results


Article 14(2)




Directive 2013/34/EU


Annual financial statements


Annual financial statements


Article 30




Directive 2013/34/EU


Management report


Management report


Article 30




Directive 2013/34/EU


Sustainability statement


Sustainability statement


Article 19a, Article 29a, Article 30




Directive 2013/34/EU


Sustainability report


Third-country undertakings’ sustainability report


Article 40a




Directive 2013/34/EU


Consolidated management report


Consolidated management report


Article 30




Directive 2013/34/EU


Consolidated financial statements


Consolidated financial statements


Article 30




Directive 2013/34/EU


Audit report


Audit report


Article 30




Directive 2013/34/EU


Assurance opinion


Assurance opinion


Article 30




Directive 2013/34/EU


Assurance opinion on sustainability report


Assurance opinion on sustainability report


Article 40d




Directive 2013/34/EU


Statement indicating that the third-country undertaking did not make information available


Statement indicating that the third-country undertaking did not make information available


Article 40a(2), fourth subparagraph




Directive 2013/34/EU


Statement indicating that the third-country undertaking did not make the necessary assurance opinion available


Statement indicating that the third-country undertaking did not make the necessary assurance opinion available


Article 40a(3)




Directive 2013/34/EU


Report on payments to governments


Report on payments to governments


Article 45




Directive 2013/34/EU


Consolidated report on payments to governments


Consolidated report on payments to governments


Article 45




Regulation (EU) No 236/2012


Net short position


Net short position


Article 6(1)




Regulation (EU) No 596/2014 (3)



Inside information


Inside information


Article 17(1)




Regulation (EU) No 596/2014


Inside information concerning emission allowances


Inside information concerning emission allowances


Article 17(2)




Regulation (EU) No 596/2014


Managers’ transaction – issuers


Transaction conducted by persons discharging managerial responsibility in respect of issuers


Article 19(3)




Regulation (EU) No 596/2014


Managers’ transaction – emission allowances


Transaction conducted by persons discharging managerial responsibility in respect of emission allowances market participants


Article 19(3)




Regulation (EU) No 596/2014


Administrative sanction and measure


Administrative sanctions or other administrative measures


Article 34(1)




Regulation (EU) 2019/2088 (4)



Sustainability risk policies in investment decision


Policies on the integration of sustainability risks in investment decision-making process


Article 3(1)




Regulation (EU) 2019/2088


Sustainability risk policies in investment or insurance advice


Policies on the integration of sustainability risks in investment advice or insurance advice


Article 3(2)




Regulation (EU) 2019/2088


Adverse sustainability impact at entity level


Statement on due diligence policies with respect to the principal adverse sustainability impacts of investment decisions on sustainability factors at financial market participant level


Article 4(1)




Regulation (EU) 2019/2088


Adverse sustainability impact at large entity level


Statement on due diligence policies with respect to the principal adverse impacts of investment decisions on sustainability factors for large financial market participants


Article 4(3)




Regulation (EU) 2019/2088


Adverse sustainability impact at group level


Statement on due diligence policies with respect to the principal adverse impacts of investment decisions on sustainability factors for parent undertakings of large groups


Article 4(4)




Regulation (EU) 2019/2088


Adverse sustainability impact at financial adviser level


Information as to whether financial advisers consider in their investment advice or insurance advice the principal adverse impacts of investment decisions on sustainability factors


Article 4(5), point (a)




Regulation (EU) 2019/2088


Adverse sustainability impacts at financial adviser level








(a)


Information as to why financial advisers do not to consider adverse impacts of investment decisions on sustainability factors in their investment advice or insurance advice






Article 4(5), point (b)




Regulation (EU) 2019/2088


Sustainability risk integration in remuneration policies


Sustainability risk integration in remuneration policies


Article 5(1)




Regulation (EU) 2019/2088


Sustainability-related product disclosures


Description of the environmental or social characteristics or the sustainable investment objective


Article 10(1), point (a)




Regulation (EU) 2019/2088


Information on the methodologies used


Information on the methodologies used to assess, measure and monitor the environmental or social characteristics or the impact of the sustainable investment


Article 10(1), point (b)




Regulation (EU) 2019/2088


Sustainability-related product disclosures (pre-contractual disclosures)


Sustainability-related product disclosures under Articles 8 and 9


Article 10(1), point (c)




Regulation (EU) 2019/2088


Sustainability-related product disclosures (periodic reports)


Sustainability-related product disclosures under Article 11


Article10(1), point (d)




Directive 2014/65/EU (5)



SME Admission document


SME Admission document


Article 33(3), point (c)




Directive 2014/65/EU


SME Prospectus


SME Prospectus


Article 33(3), point (c)




Directive 2014/65/EU


SME Ongoing periodic financial reporting


Ongoing periodic financial reporting, including SME audited annual report


Article 33(3), point (d)




Directive 2014/65/EU


SME Regulatory information concerning the issuers


SME Regulatory information concerning the issuers


Article 33(3), point (f)




Directive 2014/65/EU


Ownership information


Ownership information


Article 46(2)(a)




Directive 2014/65/EU


Transfer of ownership


Transfer of ownership


Article 46(2), point (b)




Directive 2014/65/EU


Authorised investment firm in the EU


Authorised investment firm in the EU


Article 5(3)




Directive 2014/65/EU


Authorisation to an investment firm or market operator as a Multilateral trading facility (MTF)


Authorisation to an investment firm or market operator as a Multilateral trading facility (MTF)


Article 18(10), fourth sentence




Directive 2014/65/EU


Authorisation to an investment firm or market operator as an Organised Trading Facility (OTF)


Authorisation to an investment firm or market operator as an Organised Trading Facility (OTF)


Article 18(10), fourth sentence




Directive 2014/65/EU


Tied agents


Tied agents


Article 29(3)




Directive 2014/65/EU


Decision on the suspension or removal of the financial instrument and of any related derivative


Decision on the suspension or removal of the financial instrument and of any related derivative


Article 32(2) first subparagraph and Article 52(2)




Directive 2014/65/EU


Competent authority decision on a suspension or removal


Competent authority decision on a suspension or removal of the financial instrument and of any related derivative traded on a regulated market, MTF, OTF and systematic internaliser, including an explanation if the decision was not to suspend or remove


Article 52(2) third subparagraph




Directive 2014/65/EU


Administrative sanction and measure


Administrative sanction or measure


Article 71(1)




Directive 2014/65/EU


Appeal to an administrative sanction and measure


Appeal to an administrative sanction or measure, including the outcome of the appeal


Article 71(2)




Directive 2014/65/EU


Annulation of a decision


Annulation of a decision


Article 71(2)




Directive 2014/65/EU


Commodity derivatives and emission allowance derivatives positions


Weekly report with aggregate positions in commodity derivatives and in derivatives on emission allowances


Article 58(1), point (a)




Directive 2014/65/EU


Issuer’s sponsored research


Issuer’s sponsored research produced in compliance with the EU code of conduct for issuer-sponsored research


Article 24(3b)




Regulation (EU) 2015/2365 (6)



Registered trade repository


Registered trade repository


Article 8(3)




Regulation (EU) 2015/2365


Recognised trade repository


Recognised trade repository


Article 19(8)




Regulation (EU) 2015/2365


Open positions in SFTs


Aggregate positions by type of securities financing transactions


Article 12(1)




Regulation (EU) 2015/2365


Public statement on an infringement


Public statement on person responsible and the nature of infringement


Article 22(4), point (b)




Regulation (EU) 2015/2365


Administrative sanction and measure


Annual report on aggregated information and granular information regarding administrative sanctions and other administrative measure


Article 25(1), second sentence




Regulation (EU) 2015/2365


Criminal sanction


Annual Report on imposed criminal sanctions data


Article 25(2), second sentence




Regulation (EU) 2015/2365


Administrative sanction and measure


Disclosed administrative sanctions, other administrative measures, or criminal sanctions


Article 25(3)




Regulation (EU) 2015/2365


Administrative sanction and measure


Decision imposing an administrative sanction or other administrative measure in relation to infringements of Article 4 or 15.


Article 26(1)




Regulation (EU) 2015/2365


Appeal to an administrative sanction


Appeal to an administrative sanction and outcome of the appeal


Article 26(4)




Regulation (EU) 2015/2365


Annulation of a decision


Annulation of a decision


Article 26(4)




Directive 2002/87/EC (7)



Legal structure and governance and organisational structure


Legal structure and governance and organisational structure


Article 9(4)




Directive 2006/43/EC (8)



Statutory auditor


Statutory auditor


Article 15




Directive 2006/43/EC


Audit firm


Audit firm


Article 15




Directive 2006/43/EC


Administrative sanction and measure


Administrative sanction and measure


Article 30c




Directive 2006/43/EC


Appeal to an administrative sanction and measure


The status and outcome of an appeal to an administrative sanction and measure


Article 30c




Directive 2009/65/EC (9)



Prospectus


Prospectus


Article 68(1)




Directive 2009/65/EC


Annual financial report


Annual financial report


Article 68(1)




Directive 2009/65/EC


Half-yearly financial report


Half-yearly financial report


Article 68(1)




Directive 2009/65/EC


Authorisation of management company


Authorisation of management company


Article 6(1), second subparagraph




Directive 2009/65/EC


Key investor information document


Key investor information document (where not replaced by key information document pursuant to Regulation (EU) No 1286/2014)


Article 78(1)




Directive 2009/65/EC


Administrative sanction and measure


Administrative sanction or measure against which there is no appeal


Article 99b(1)




Directive 2009/138/EC (10)



Solvency and financial condition report


Solvency and financial condition report


Article 51(1)




Directive 2009/138/EC


Solvency and financial condition report – group level


Solvency and financial condition report – group level


Article 256(1)




Directive 2009/138/EC


Authorisation or withdrawal of authorisation of an insurance or reinsurance undertaking


Authorisation or withdrawal of authorisation of an insurance or reinsurance undertaking


Article 25a




Directive 2009/138/EC


Reorganisation decision


Decision on a reorganisation measure


Article 271(1)




Directive 2009/138/EC


Decision to open winding-up proceedings


Decision to open winding-up proceedings


Article 280(1)




Directive 2011/61/EU (11)



Authorised AIFM


Authorised Alternative Investment Fund Manager, including Competent Authority of Alternative Investment Fund Manager


Article 7(5), second subparagraph




Directive 2011/61/EU


Authorised AIF


Alternative Investment Fund managed and/or marketed in the Union


Article 7(5), second subparagraph




Directive 2013/36/EU (12)



Administrative sanction and measure


Administrative penalty


Article 68(1)




Directive 2013/36/EU


Appeal to an administrative sanction and measure


Appeal to an administrative penalty, including the status and outcome of the appeal


Article 68(1)




Directive 2013/36/EU


Administrative sanction and measure


Administrative penalty on anonymous basis


Article 68(2)




Directive 2013/36/EU


Systemically Important Institutions


Notification of Systemically Important Institutions


Article 131(12)




Directive 2014/59/E (13)



Group financial support agreement


Group financial support agreement


Article 26(1)




Directive 2014/59/EU


Temporary administrator


Temporary administrator


Article 29(1)




Directive 2014/59/EU


Notification of the suspension of payments or delivery obligations


Notification of the suspension of payments or delivery obligations


Article 33a(8)




Directive 2014/59/EU


Special manager


Special manager


Article 35(1)




Directive 2014/59/EU


Own funds


Own funds


Article 45i(3)




Directive 2014/59/EU


Resolution action


Resolution action


Article 83(4)




Directive 2014/59/EU


Public statement on an infringement


Public statement on an infringement


Article 112(1) and Article 111(2), point (a)




Directive 2014/59/EU


Administrative sanction and measure


Administrative penalty not subject to appeal or where the right to appeal has been exhausted


Article 112(1)




Directive 2014/59/EU


Appeal to an administrative sanction and measure


Appeal to an administrative penalty, including the status and outcome of the appeal


Article 112(1)




Directive (EU) 2016/97 (14)



Administrative sanction and measure


Administrative sanction and other measure against which no appeal was lodged


Article 32(1)




Directive (EU) 2016/97


Appeal to an administrative sanction and measure


Appeal to an administrative sanction and other measure, including the outcome of the appeal


Article 32(2)




Directive (EU) 2016/97


Annulation of a decision


Annulation of a decision to impose sanctions or other measures


Article 32(2)




Directive (EU) 2016/2341 (15)



Remuneration policy


Remuneration policy


Article 23(2)




Directive (EU) 2016/2341


Annual accounts


Annual accounts


Article 29




Directive (EU) 2016/2341


Annual reports


Annual reports


Article 29




Directive (EU) 2016/2341


Investment policy principles


Statement of investment policy principles


Article 30




Directive (EU) 2016/2341


Administrative sanction and measure


Administrative sanction or other measure against which no appeal was lodged


Article 48(4)




Directive (EU) 2019/2034 (16)



Legal structure and governance and organisational structure


Legal structure and governance and organisational structure


Article 44




Directive (EU) 2019/2034


Administrative sanction and measure


Administrative sanction and measure against which no appeal was lodged or where the right to appeal has been exhausted


Article 20




Directive (EU) 2019/2034


Appeal to an administrative sanction and measure


Appeal to an administrative sanction and measure, including the status and outcome of the appeal


Article 20




Directive (EU) 2019/2162 (17)



Covered bonds programme information


Covered bonds programme information


Article 14




Directive (EU) 2019/2162


Administrative sanction and measure


Administrative penalty and other administrative measure


Article 24




Directive (EU) 2019/2162


Criminal sanction


Criminal Penalty


Article 24




Directive (EU) 2019/2162


Appeal to an administrative sanction and measure


Appeal to an administrative penalty and other administrative measure, including the status and outcome of the appeal


Article 24




Directive (EU) 2019/2162


Annulation of a decision


Annulation of a decision to impose administrative penalty or other administrative measure, including any final court ruling.


Article 24




Directive (EU) 2019/2162


Credit institutions permitted to issue covered bonds


Credit institutions permitted to issue covered bonds


Article 26(1), point (b)




Directive (EU) 2019/2162


European covered bonds


European covered bonds


Article 26(1), point (c)




Regulation (EC) No 1060/2009 (18)



Rating methodologies, models and key rating assumptions


Rating methodologies, models and key rating assumptions


Article 8(1)




Regulation (EC) No 1060/2009


Credit ratings and ratings outlook


Credit ratings and ratings outlook


Article 10(1)
Article 11a(1)
Article 11a(2)




Regulation (EC) No 1060/2009


Central Repository


Central Repository


Article 11a(2)




Regulation (EC) No 1060/2009


Changes to rating methodologies, models and key rating assumptions


Information to be disclosed when rating methodologies, models or key rating assumptions used in credit rating activities are changed


Article 8(6)




Regulation (EC) No 1060/2009


Errors in rating methodologies and affected rated entities


Errors in rating methodologies and affected rated entities


Article 8(7)




Regulation (EC) No 1060/2009


Sovereign rating


Sovereign rating


Article 8a(1)




Regulation (EC) No 1060/2009


Sovereign ratings calendar


Sovereign ratings calendar


Article 8a(3)




Regulation (EC) No 1060/2009


Decisions to discontinue a credit rating


Decisions to discontinue a credit rating


Article 10(1)




Regulation (EC) No 1060/2009


Policies and procedures on unsolicited credit ratings


Policies and procedures on unsolicited credit ratings


Article 10(4)




Regulation (EC) No 1060/2009


CRA disclosures


CRA disclosures


Article 11(1)




Regulation (EC) No 1060/2009


Annual transparency report


Annual transparency report


Article 12




Regulation (EC) No 1060/2009


Third country CRA certification decision


Third country CRA certification decision


Article 5(3)




Regulation (EC) No 1060/2009


Registered CRA


Registered CRA


Article 8d(2)
Article 18(3)




Regulation (EC) No 1060/2009


CRAs market share and types of credit ratings issued


CRAs market share and types of credit ratings issued


Article 8d(2)




Regulation (EC) No 1060/2009


Historical performance data


Historical performance data


Article 11(2)




Regulation (EC) No 1060/2009


Summary information on the main developments


Summary information on the main developments


Article 11(2)




Regulation (EC) No 1060/2009


Administrative sanction and measure


Administrative sanction and measure


Article 24(5)
Article 36d(1)




Regulation (EC) No 1060/2009


Periodic penalty payment


Periodic penalty payment


Article 36d(1)




Regulation (EU) No 345/2013 (19)



European venture capital funds


European venture capital funds, including countries in which they are marketed


Article 17(1)




Regulation (EU) No 345/2013


European venture capital fund managers


European venture capital fund managers


Article 17(1)




Regulation (EU) No 346/2013 (20)



European social entrepreneurship funds


European social entrepreneurship funds, including countries in which they are marketed


Article 18(1)




Regulation (EU) No 346/2013


European social entrepreneurship fund managers


European social entrepreneurship fund managers


Article 18(1)




Regulation (EU) No 575/2013 (21)



Prudential requirements disclosures


Prudential requirements disclosures


Part Eight




Regulation (EU) No 537/2014 (22)



Annual transparency reports


Annual transparency reports


Article 13




Regulation (EU) No 600/2014 (23)



Class of financial instrument


Class of financial instrument


Article 14(6)




Regulation (EU) No 600/2014


EU systematic internaliser


EU systematic internaliser


Article 15(1), second subparagraph




Regulation (EU) No 600/2014


Financial instrument reference data


Financial instrument reference data


Article 27(1)




Regulation (EU) No 600/2014


Classes of derivatives subject to the trading obligation


Classes of derivatives subject to the trading obligation


Article 34




Regulation (EU) No 600/2014


Trading venues


Venues where derivatives subject to trading obligation are admitted to trading or traded, including dates of effect of trading obligation


Article 34




Regulation (EU) No 600/2014


ESMA’s temporary intervention


Notice of decisions for ESMA’s temporary intervention


Article 40(5)




Regulation (EU) No 600/2014


Competent authorities product intervention


Notice of decisions for competent authorities product intervention


Article 42(5)




Regulation (EU) No 600/2014


Summary of national position management measures and position limits


Summary of national measures for the reduction of position or exposure size and for limiting the ability to enter into a commodity derivative


Article 44(2)




Regulation (EU) No 600/2014


Limits from entering into a commodity derivative


Limits from entering into a commodity derivative


Article 45(6)




Regulation (EU) No 600/2014


Third-country firms


Register of third-country firms providing investment service or performing investment activities in the Union


Article 48




Regulation (EU) No 1286/2014 (24)



Key information document


Key information document


Article 5(1)




Regulation (EU) No 1286/2014


Administrative sanction and measure


Administrative sanction and measure


Article 27(1) and Article 29(1)




Regulation (EU) No 1286/2014


Administrative sanction and measure


Decision imposing an administrative sanction and measure against which there is no appeal for infringements referred to in Article 24(1)


Article 29(1)




Regulation (EU) 2015/760 (25)



European long-term investment fund


European long-term investment fund including identification data


Article 3(3), second subparagraph




Regulation (EU) 2016/1011 (26)



Conflict of interest disclosures


Conflict of interest disclosures


Article 4(5)




Regulation (EU) 2016/1011


Guidelines on input data


Guidelines regarding the types of input data, the priority of use of the different types of input data and the exercise of expert judgement, to ensure compliance with point (a) and the methodology


Article 11(1), point (c)




Regulation (EU) 2016/1011


Arrangements for limited quantity or quality of input data


Arrangements identifying circumstances in which the quantity or quality of input data falls below the standards necessary and describing whether and how the benchmark is to be calculated.


Article 12(3)




Regulation (EU) 2016/1011


Information on benchmark methodology


Information on benchmark methodology


Article 13(1)




Regulation (EU) 2016/1011


Compliance statement


Compliance statement of significant benchmark administrator


Article 25(7)




Regulation (EU) 2016/1011


Compliance statement


Compliance statement of non-significant benchmark administrator


Article 26(3)




Regulation (EU) 2016/1011


Benchmark statement


Benchmark statement


Article 27(1)




Regulation (EU) 2016/1011


Actions in case of change or cessation of benchmark


Procedure concerning actions in case of change or cessation of benchmark


Article 28(1)




Regulation (EU) 2016/1011


Administrative sanction and measure


Administrative sanction and measure


Article 45(1)




Regulation (EU) 2016/1011


Benchmark administrator


Register of administrators and benchmarks


Article 36




Regulation (EU) 2017/1131 (27)



Money Market Fund


Money Market Fund, including its type in accordance with Article 3(1), whether it is a short-term or standard MMF, the manager of an MMF and the competent authority of the MMF


Article 4(7)




Regulation (EU) 2019/1238 (28)



Key information document


Key information document


Article 26(1)




Regulation (EU) 2019/1238


Competent authority product intervention decision


Notice of competent authority product intervention decision


Article 63(4)




Regulation (EU) 2019/1238


EIOPA product intervention decision


EIOPA product intervention decision


Article 65(6)




Regulation (EU) 2019/1238


Administrative sanction and measure


Administrative sanction and measure


Article 69(1)




Regulation (EU) 2019/1238


Appeal to an administrative sanction and measure


Appeal to an administrative sanction, including outcome of the appeal


Article 69(4)




Regulation (EU) 2019/1238


Annulation of a decision


Judicial annulation of administrative sanction and measure


Article 69(4)




Regulation (EU) 2019/2033 (29)



Investment firm risk management objectives and policies


Investment firm risk management objectives and policies


Part Six




Regulation (EU) 2019/2033


Investment firm governance


Investment firm governance


Part Six




Regulation (EU) 2019/2033


Investment firm own funds


Investment firm own funds


Part Six




Regulation (EU) 2019/2033


Compliance with investment firm own funds requirements


Compliance with investment firm own funds requirements


Part Six




Regulation (EU) 2019/2033


Investment firm remuneration policy and practices


Investment firm remuneration policy and practices


Part Six




Regulation (EU) 2019/2033


Investment firm investment policy


Investment firm investment policy


Part Six




Regulation (EU) 2019/2033


Investment firm environment, social and governance risks


Investment firm environment, social and governance risks


Part Six




Regulation (EU) 2023/1114 (30)



Inside information


Inside information


Article 88(1)




Regulation (EU) 2023/1114


Crypto-asset white paper for crypto-assets other than EMT or ART


Crypto-asset white paper for crypto-assets other than asset-referenced tokens and e-money tokens including any modified version and out-of-date version


Article 109(2)




Regulation (EU) 2023/1114


Information about issuer of ART


Information about issuer of Asset-referenced tokens


Article 109(3) points (a), (b) and (d) to (g)




Regulation (EU) 2023/1114


Crypto-asset white paper for ART


Crypto-asset white papers for Asset-referenced tokens including any modified version and out-of-date version


Article 109(3), point (c)




Regulation (EU) 2023/1114


Information about issuer of EMT


Information about issuer of E-money tokens


Article 109(4) points (a), (b), (d), (e) and (f)




Regulation (EU) 2023/1114


Crypto-asset white paper for EMT


Crypto-asset white papers for E-money tokens including any modified version and out-of-date version


Article 109(4), point (c)




Regulation (EU) 2023/1114


Information about crypto-asset service provider


Information about crypto-asset service provider


Article 109(5)




Regulation (EU) 2023/1114


Measure notified in accordance with Article 109 paragraph 6 of the MiCA Regulation


Measure notified in accordance with Article 109 paragraph 6 of the MiCA Regulation


Article 109(6)




Regulation (EU) 2023/1114


Non-compliant entity providing crypto-asset services


Non-compliant entities providing crypto-asset services, including the commercial name or the website of a non-compliant entity, the name of the competent authority that submitted the information and the changes of circumstances or any information brought to ESMA’s attention concerning registered non-compliant entity if applicable


Article 110(1) and (2)




Regulation (EU) 2023/1114


Infringement of MiCA


Infringement identified on ESMA’s own initiative


Article 110(4)




Regulation (EU) 2023/1114


Unauthorised or unregistered third country CASP


Information on entities providing crypto-asset services without the necessary authorisation or registration submitted by the supervisory authorities of third countries


Article 110(4)




Regulation (EU) 2023/2631 (31)



Factsheet


Factsheet


Article 15(1), point (a)




Regulation (EU) 2023/2631


Pre-issuance review


Pre-issuance review


Article 15(1), point (b)




Regulation (EU) 2023/2631


Allocations report


Annual allocations reports


Article 15(1), point (d)




Regulation (EU) 2023/2631


Post-issuance review


Post-issuance review


Article 15(1), point (e)




Regulation (EU) 2023/2631


Impact report


Impact report


Article 15(1), point (f)




Regulation (EU) 2023/2631


Optional impact report review


Optional impact report review


Article 15(1), point (h)




Regulation (EU) 2023/2631


Pre-issuance disclosures for SLBs


Pre-issuance disclosures for issuers of bonds marketed as environmentally sustainable or sustainability-linked bonds


Article 20




Regulation (EU) 2023/2631


Periodic post-issuance disclosures for SLBs


Periodic post-issuance disclosures for issuers of bonds marketed as environmentally sustainable or sustainability-linked bonds


Article 21




Regulation (EU) 2023/2859


Other


Other types of information made public pursuant to any further legally binding Union acts that provide for centralised electronic access to information on ESAP


Article 1(1), point (a)








Table 2


Categories of size








Directive or Regulation


Criteria


Category by size




Regulation (EU) 2017/1129


Article 2, point (f)


‘SME’ if meeting the criteria




‘Large’ if not meeting the criteria




Regulation (EU) 2019/2033


Article 12(1)


‘Small and non-interconnected’ if meeting the criteria




‘Large’ if exceeding the criteria




Directive 2004/109/EC


Article 3(1) of Directive 2013/34/EU


‘Micro undertaking’




Article 3(2) of Directive 2013/34/EU


‘Small undertaking’




Article 3(3) of Directive 2013/34/EU


‘Medium undertaking’




Article 3(4) of Directive 2013/34/EU


‘Large undertaking’




Article 3(5) of Directive 2013/34/EU


‘Small group’




Article 3(6) of Directive 2013/34/EU


‘Medium group’




Article 3(7) of Directive 2013/34/EU


‘Large group’




Directive 2013/34/EU


Article 3(1)


‘Micro undertaking’




Article 3(2)


‘Small undertaking’




Article 3(3)


‘Medium undertaking’




Article 3(4)


‘Large undertaking’




Article 3(5)


‘Small group’




Article 3(6)


‘Medium group’




Article 3(7)


‘Large group’




Regulation (EU) 575/2013


Article 4(1)


‘Small and non-complex institution’ if meeting the criteria of point (145)




‘Large institution’ if meeting the criteria of point (146)




‘Large subsidiary’ if meeting the criteria of point (147)




Directive 2014/65/EU


Article 4(13)


‘SME’ if meeting the criteria




‘Large’ if exceeding the criteria




Directive 2014/59/EU


Article 2(1), point (107)


‘Micro, small and medium-sized’ if meeting the criteria referred to in Article 2(1) of the Annex to Commission Recommendation 2003/361/EC (32)





Article 2(1), point (107)


‘Large’ if exceeding the criteria referred to in Article 2(1) of the Annex to Recommendation 2003/361/EC




Directive (EU) 2016/2341


Article 5


‘Small’ if meeting the criteria




‘Large’ if exceeding the criteria








Table 3


Categorisation of certain entities







Entities


Category




Administrator of benchmarks as defined in Article 3(1), point 6 of Regulation (EU) 2016/1011


Administrator of benchmarks




Central counterparty and other type of counterparties as defined in Article 2 Regulation (EU) No 648/2012 (33)



CCP




Central securities depository as defined in Article 2(1), point 1 of Regulation (EU) No 909/2014 (34)



CSD




Credit rating agency as defined in Article 3(1), point (b) of Regulation (EC) No 1060/2009


CRA




Credit institution authorised in accordance with Directive 2013/36/EU


Credit institution




Investment firm authorised in accordance with Directive 2014/65/EU


Investment firm




Insurance undertaking authorised in accordance with Directive 2009/138/EC


Insurance undertaking




Alternative Investment Fund Managers (AIFMs) authorised or registered in accordance with Directive 2011/61/EU


AIFM




Management company as defined in Article 2(1), point (b) of Directive 2009/65/EC


Management company




Institution for occupational retirement provision as defined in Article 6(1) of Directive (EU) 2016/2341


Institution for occupational retirement




Payment institutions as defined in Article 4(4) of Directive (EU) 2015/2366 (35)



Payment institutions




Reinsurance undertaking authorised in accordance with Directive 2009/138/EC


Reinsurance




Undertakings for the Collective Investment in Transferable Securities (UCITS) authorised in accordance with Directive 2009/65/EC


UCITS




ESG rating providers as defined in Article 3(4) of Regulation (EU) 2024/3005 on the transparency and integrity of Environmental, Social and Governance (ESG) rating activities, and amending Regulation (EU) 2019/2088 and (EU) 2023/2859


ESG rating providers




Other financial market operators including in the areas of securities exchanges, commodity exchanges, financial technology and infrastructure


Other financial market operators






(1)  Directive 2004/25/EC of the European Parliament and of the Council of 21 April 2004 on takeover bids (OJ L 142, 30.4.2004, p. 12, ELI: http://data.europa.eu/eli/dir/2004/25/oj).

(2)  Directive 2007/36/EC of the European Parliament and of the Council of 11 July 2007 on the exercise of certain rights of shareholders in listed companies (OJ L 184, 14.7.2007, p. 17, ELI: http://data.europa.eu/eli/dir/2007/36/oj).

(3)  Regulation (EU) No 596/2014 of the European Parliament and of the Council of 16 April 2014 on market abuse (market abuse regulation) and repealing Directive 2003/6/EC of the European Parliament and of the Council and Commission Directives 2003/124/EC, 2003/125/EC and 2004/72/EC (OJ L 173, 12.6.2014, p. 1, ELI: http://data.europa.eu/eli/reg/2014/596/oj).

(4)  Regulation (EU) 2019/2088 of the European Parliament and of the Council of 27 November 2019 on sustainability-related disclosures in the financial services sector (OJ L 317, 9.12.2019, p. 1, ELI: http://data.europa.eu/eli/reg/2019/2088/oj).

(5)  Directive 2014/65/EU of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments and amending Directive 2002/92/EC and Directive 2011/61/EU (OJ L 173, 12.6.2014, p. 349, ELI: http://data.europa.eu/eli/dir/2014/65/oj).

(6)  Regulation (EU) 2015/2365 of the European Parliament and of the Council of 25 November 2015 on transparency of securities financing transactions and of reuse and amending Regulation (EU) No 648/2012 (OJ L 337, 23.12.2015, p. 1, ELI: http://data.europa.eu/eli/reg/2015/2365/oj).

(7)  Directive 2002/87/EC of the European Parliament and of the Council of 16 December 2002 on the supplementary supervision of credit institutions, insurance undertakings and investment firms in a financial conglomerate and amending Council Directives 73/239/EEC, 79/267/EEC, 92/49/EEC, 92/96/EEC, 93/6/EEC and 93/22/EEC, and Directives 98/78/EC and 2000/12/EC of the European Parliament and of the Council (OJ L 35, 11.2.2003, p. 1, ELI: http://data.europa.eu/eli/dir/2002/87/oj).

(8)  Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC (OJ L 157, 9.6.2006, p. 87, ELI: http://data.europa.eu/eli/dir/2006/43/oj).

(9)  Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) (OJ L 302, 17.11.2009, p. 32, ELI: http://data.europa.eu/eli/dir/2009/65/oj).

(10)  Directive 2009/138/EC of the European Parliament and of the Council of 25 November 2009 on the taking-up and pursuit of the business of Insurance and Reinsurance (Solvency II) (OJ L 335, 17.12.2009, p. 1, ELI: http://data.europa.eu/eli/dir/2009/138/oj).

(11)  Directive 2011/61/EU of the European Parliament and of the Council of 8 June 2011 on Alternative Investment Fund Managers and amending Directives 2003/41/EC and 2009/65/EC and Regulations (EC) No 1060/2009 and (EU) No 1095/2010 (OJ L 174, 1.7.2011, p. 1, ELI: http://data.europa.eu/eli/dir/2011/61/oj).

(12)  Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the activity of credit institutions and the prudential supervision of credit institutions, amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC (OJ L 176, 27.6.2013, p. 338, ELI: http://data.europa.eu/eli/dir/2013/36/oj).

(13)  Directive 2014/59/EU of the European Parliament and of the Council of 15 May 2014 establishing a framework for the recovery and resolution of credit institutions and investment firms and amending Council Directive 82/891/EEC, and Directives 2001/24/EC, 2002/47/EC, 2004/25/EC, 2005/56/EC, 2007/36/EC, 2011/35/EU, 2012/30/EU and 2013/36/EU, and Regulations (EU) No 1093/2010 and (EU) No 648/2012, of the European Parliament and of the Council (OJ L 173, 12.6.2014, p. 190, ELI: http://data.europa.eu/eli/dir/2014/59/oj).

(14)  Directive (EU) 2016/97 of the European Parliament and of the Council of 20 January 2016 on insurance distribution (OJ L 26, 2.2.2016, p. 19, ELI: http://data.europa.eu/eli/dir/2016/97/oj).

(15)  Directive (EU) 2016/2341 of the European Parliament and of the Council of 14 December 2016 on the activities and supervision of institutions for occupational retirement provision (IORPs) (OJ L 354, 23.12.2016, p. 37, ELI: http://data.europa.eu/eli/dir/2016/2341/oj).

(16)  Directive (EU) 2019/2034 of the European Parliament and of the Council of 27 November 2019 on the prudential supervision of investment firms and amending Directives 2002/87/EC, 2009/65/EC, 2011/61/EU, 2013/36/EU, 2014/59/EU and 2014/65/EU (OJ L 314, 5.12.2019, p. 64, ELI: http://data.europa.eu/eli/dir/2019/2034/oj).

(17)  Directive (EU) 2019/2162 of the European Parliament and of the Council of 27 November 2019 on the issue of covered bonds and covered bond public supervision and amending Directives 2009/65/EC and 2014/59/EU (OJ L 328, 18.12.2019, p. 29, ELI: http://data.europa.eu/eli/dir/2019/2162/oj).

(18)  Regulation (EC) No 1060/2009 of the European Parliament and of the Council of 16 September 2009 on credit rating agencies (OJ L 302, 17.11.2009, p. 1, ELI: http://data.europa.eu/eli/reg/2009/1060/oj).

(19)  Regulation (EU) No 345/2013 of the European Parliament and of the Council of 17 April 2013 on European venture capital funds (OJ L 115, 25.4.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/345/oj).

(20)  Regulation (EU) No 346/2013 of the European Parliament and of the Council of 17 April 2013 on European social entrepreneurship funds (OJ L 115, 25.4.2013, p. 18, ELI: http://data.europa.eu/eli/reg/2013/346/oj).

(21)  Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and amending Regulation (EU) No 648/2012 (OJ L 176, 27.6.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/575/oj).

(22)  Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC (
OJ L 158, 27.5.2014, p. 77, ELI: http://data.europa.eu/eli/reg/2014/537/oj).

(23)  Regulation (EU) No 600/2014 of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments and amending Regulation (EU) No 648/2012 (OJ L 173, 12.6.2014, p. 84, ELI: http://data.europa.eu/eli/reg/2014/600/oj).

(24)  Regulation (EU) No 1286/2014 of the European Parliament and of the Council of 26 November 2014 on key information documents for packaged retail and insurance-based investment products (PRIIPs) (OJ L 352, 9.12.2014, p. 1, ELI: http://data.europa.eu/eli/reg/2014/1286/oj).

(25)  Regulation (EU) 2015/760 of the European Parliament and of the Council of 29 April 2015 on European long-term investment funds (OJ L 123, 19.5.2015, p. 98, ELI: http://data.europa.eu/eli/reg/2015/760/oj).

(26)  Regulation (EU) 2016/1011 of the European Parliament and of the Council of 8 June 2016 on indices used as benchmarks in financial instruments and financial contracts or to measure the performance of investment funds and amending Directives 2008/48/EC and 2014/17/EU and Regulation (EU) No 596/2014 (OJ L 171, 29.6.2016, p. 1, ELI: http://data.europa.eu/eli/reg/2016/1011/oj).

(27)  Regulation (EU) 2017/1131 of the European Parliament and of the Council of 14 June 2017 on money market funds (OJ L 169, 30.6.2017, p. 8, ELI: http://data.europa.eu/eli/reg/2017/1131/oj).

(28)  Regulation (EU) 2019/1238 of the European Parliament and of the Council of 20 June 2019 on a pan-European Personal Pension Product (PEPP) (OJ L 198, 25.7.2019, p. 1, ELI: http://data.europa.eu/eli/reg/2019/1238/oj).

(29)  Regulation (EU) 2019/2033 of the European Parliament and of the Council of 27 November 2019 on the prudential requirements of investment firms and amending Regulations (EU) No 1093/2010, (EU) No 575/2013, (EU) No 600/2014 and (EU) No 806/2014 (OJ L 314, 5.12.2019, p. 1, ELI: http://data.europa.eu/eli/reg/2019/2033/oj).

(30)  Regulation (EU) 2023/1114 of the European Parliament and of the Council of 31 May 2023 on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937 (OJ L 150, 9.6.2023, p. 40, ELI: http://data.europa.eu/eli/reg/2023/1114/oj).

(31)  Regulation (EU) 2023/2631 of the European Parliament and of the Council of 22 November 2023 on European Green Bonds and optional disclosures for bonds marketed as environmentally sustainable and for sustainability-linked bonds (OJ L, 2023/2631, 30.11.2023, ELI: http://data.europa.eu/eli/reg/2023/2631/oj).

(32)  Commission Recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises (notified under document number C(2003) 1422) (OJ L 124, 20.5.2003, p. 36, ELI: http://data.europa.eu/eli/reco/2003/361/oj).

(33)  Regulation (EU) No 648/2012 of the European Parliament and of the Council of 4 July 2012 on OTC derivatives, central counterparties and trade repositories (OJ L 201, 27.7.2012, p. 1, ELI: http://data.europa.eu/eli/reg/2012/648/oj).

(34)  Regulation (EU) No 909/2014 of the European Parliament and of the Council of 23 July 2014 on improving securities settlement in the European Union and on central securities depositories and amending Directives 98/26/EC and 2014/65/EU and Regulation (EU) No 236/2012 (OJ L 257, 28.8.2014, p. 1, ELI: http://data.europa.eu/eli/reg/2014/909/oj).

(35)  Directive (EU) 2015/2366 of the European Parliament and of the Council of 25 November 2015 on payment services in the internal market, amending Directives 2002/65/EC, 2009/110/EC and 2013/36/EU and Regulation (EU) No 1093/2010, and repealing Directive 2007/64/EC (OJ L 337, 23.12.2015, p. 35, ELI: http://data.europa.eu/eli/dir/2015/2366/oj).



ELI: http://data.europa.eu/eli/reg_impl/2025/1338/oj
ISSN 1977-0677 (electronic edition)