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The aim of the publication is to provide issuers and users of financial statements with relevant information on the appropriate application of the IFRS.

On May 11, 2015, the European Securities and Markets Authority (ESMA) published a fourth consultation paper (ESMA/2015/807) on the clearing obligation under EMIR...

On May 6, 2015, the European Securities and Markets Authority (ESMA) published guidelines (ESMA/2015/675) on the definitions of commodity derivatives...

On December 2, 2015 the European Securities and Markets Authority published an updated Question and Answer document in relation to the Alternative Investment Fund Managers Directive.

On July 29, ESMA published an updated version of it Q&As on data reporting under the Markets in Financial Instruments Regulation (MiFIR) ((EU) 600/2014).

The most recent updates reflect a Q&A relating to the valuation of OTC derivatives and are highlighted in yellow in the paper.

On February 17, 2016, a Commission Implementing Decision was published in the Official Journal of the European Union, updating the list of third countries with equivalent regulatory arrangements...

On December 21, 2016, a Commission Implementing Decision was published updating the list of third countries with equivalent regulatory arrangements in relation to prudential requirements for banks and investment firms...

On December 16, 2015, the Regulation setting out Implementing Technical Standards for currencies with constraints on the availability of liquid assets under the CRR was published in the Official Journal of the European Union.

On January 28, 2016, a Regulation was published in the Official Journal of the European Union, setting out ITS on the joint decision process for the application for certain prudential permissions under the CRR.

The BRRD requires firms to identify all of the critical functions within the firm or its group in the firm's recovery plan to aid the assessment of how a critical function could be continued when the firm is under financial stress.

On January 28, 2016, a Regulation setting out Regulatory Technical Standards for prudent valuations under the CRR was published in the Official Journal of the European Union.

On March 10, 2016, Commission Implementing Regulation was published in the Official Journal of the European Union, which amends the Implementing Technical Standards on supervisory reporting...

On June 17, 2015, a regulation which amends the regulatory technical standards for own funds requirements was published in the Official Journal of the European Union.

The consultation also seeks views on the levels of indicative benchmarks for loss expectations when higher risk weights are set. Responses to the consultation are due by October 6, 2015.

On December 18, 2015, the EBA published an opinion, dated December 16, 2015, addressed to national regulators and the European Commission on the interaction of Pillar 1...

According to the EBA, the amendments are necessary corrections following changes introduced by the European Commission during the legal adoption process of the original RTS.