Market Newsletter (Fiva) (2013- )

 

Recent Submissions

  • Financial Supervisory Authority; FIN-FSA; Capital Markets Supervision (2020)
    Financial Supervisory Authority. Market newsletter 1/2020
    ESMA emphasises need for transparency in preparation of 2020 half-yearly reports ..1 European Securities and Markets Authority statements on financial reporting published and national measures due to COVID-19 pandemic .. 5 Latest on prospectus requirements .. 6 ESMA extensively reviewed the use of alternative performance measures – ESMA encourages an improvement in transparency .. 8 New Q&A interpretation from ESMA on disclosure of APMs in the context of COVID-19 pandemic ..13 Report on Audit Committee Survey published – importance of audit committees’ tasks underlined in current market situation ..14 Listed companies’ digital financial statements coming soon .. 15 Financial reporting enforcement results in Europe 2019 .. 20 ESMA published first enforcement decisions on the application of the IFRS standard on revenue .. 21 Insider list templates updated on FIN-FSA’s website .. 22 Topical matters at ESMA .. 22
  • Financial Supervisory Authority; FIN-FSA; Capital Markets Supervision (2020)
    Financial Supervisory Authority. Market newsletter 4/2019
    IFRS stakeholder event with Erkki Liikanen and Hans Hoogervorst .. 2 Accounting treatment of leases still seeking its form – IFRS Enforcement’s observations on the year of adoption .. 6 What did financial institutions disclose about credit risks and expected credit losses? ..10 ESMA’s accounting enforcement priorities for 2020 – broader statement covering non-financial information and alternative performance measures ..14 Guidelines on Risk Factors under the Prospectus Regulation will apply from 4 December 2019 ..17 Errors in managers’ transaction notifications and future changes ..17 Information on listed companies’ electronic XBRL reporting at RTE seminar in Otaniemi .. 18 European Securities and Markets Authority’s new address ..18
  • Financial Supervisory Authority; FIN-FSA; Capital Markets Supervision (2019)
    Financial Supervisory Authority. Market newsletter 3/2019
    The new Prospectus Regulation (2017/1129)1 of the European Parliament and the Council fully entered into force on 21 July 20192. The Prospectus Regulation and the lower-level regulations issued pursuant of it completely replaced, in practice, the national prospectus regulations, except for the threshold at which a prospectus is mandatory.
  • Financial Supervisory Authority; FIN-FSA; Capital Markets Supervision (2019)
    Financial Supervisory Authority. Market newsletter 2/2019
    European Securities and Markets Authority (ESMA) to publish enforcement decision on significance of forbearance in credit risk assessment ..1 Companies still have room for improvement in separating audited and unaudited information ..2 European Commission has published Delegated Regulation on a European Single Electronic Format (ESEF) for listed companies’ financial reporting ..5 EMIR Refit ..8 Prospectus news ..10 Topical matters at ESMA ..10
  • Financial Supervisory Authority; FIN-FSA; Capital Markets Supervision (2019)
    Financial Supervisory Authority. Market newsletter 1/2019
    Changes to inside information disclosure practice..1 Disclosure of annual financial statements and management report..3 Observations on disclosure of alternative performance measures – follow-up to 2017 review..3 New Commission provisions on prospectus content and ESMA Q&A published..6 Topical matters at ESMA..6