Significant changes to corporate law, which are aimed at enhancing the transparency of UK companies (amongst other things), are scheduled to take place in the coming months.

The grace period given by ESMA in December 2017 to investment firms and trading venues in respect of their LEI-related obligations ...

On 18 December 2012, ESMA published its Guidelines on ETFs and other UCITS issues.

There have been a number of developments over the quarter:

Following industry negotiations, the Irish Investor Money Regulations have now been published by the Central Bank of Ireland (the "Central Bank").

The Central Bank published its Securities Markets Risk Outlook Report for 2022 this morning, setting out what it sees as the key conduct risks for securities markets in 2022.

Socially responsible investment ("SRI") is not, or at least should not be, news to anyone.

An offer of securities to the public with a total consideration in the EU of less than €1,000,000 will be exempt from the PD3 regime (reduced from previous €5,000,000 threshold).

The European Commission published a formal legislative proposal on 17 June 2025 in connection with the current EU securitisation framework...

The Securitisation Regulation (Regulation EU 2017/2401) came into force on 17 January 2018 and will be directly applicable across the EU from 1 January 2019.

ESMA issued a statement reminding issuers of their obligations under the EU Market Abuse Regulation (MAR) in the context of "pre-close calls"...

The European Commission launched its proposed EU Green Bond Standard in July 2021 but the scope and nature of the proposals have changed significantly as it works its way through the...

The most important thing to realise about guarantees is that when it comes to payment, the liability of the guarantor will include the unpaid principal and interest which continues to accrue at a compound rate of interest.

On 25 September 2012, the European Securities and Markets Authority ("ESMA") published a Questions and Answers document on the Key Investor Information Document ("KIID") for UCITS.

The EU Listing Act introduces significant reforms to the Market Abuse Regulation, fundamentally changing how issuers assess disclosure obligations for protracted processes and delayed announcements. These changes, effective from June 2026, shift the analytical framework from intermediate step disclosure to final event triggers, while introducing a revised test for delaying disclosure that replaces the previous "not misleading" standard with an objective benchmark linked to prior public communications.

The judicial system in Ireland is established by the Constitution, the principal courts being the District Courts and Circuit Courts (with limited jurisdiction), the High Court

Ireland is a leading domicile within Europe for securitisation activity and the leading European jurisdiction by value for securitisation special purpose entities (SPEs).

A recent judgment of the Irish High Court provides welcome clarity on the principles which apply to applications seeking security for costs.

On 15 July 2015 the Central Bank of Ireland published updated Q&As relating to AIFMD, UCITS and directors' time commitments.

In June, the European Securities and Markets Authority ("ESMA") published fourteen non-binding Principles on third-party risks supervision (the "Principles").