27 February 2026
CCP
Digital Finance and Innovation
Financial reporting
Issuer disclosure
Transparency
The European Securities and Markets Authority (ESMA), the EU’s securities markets regulator, has published or updated the following Questions and Answers:
European crowdfunding service providers for business
Use of fiduciary (nominee) structures in equity crowdfunding (2601)
Markets in Crypto-Assets Regulation (MiCA)
Clarification on Withdrawal Requirements under Article 75 of MiCA for CASPs (2320)
Calculation of fixed overheads (2349)
Interests earned from client funds deposited at credit institutions (2486)
Payouts in fiat currency by CASPs in the context of exchange services (2550)
Overlap between offers of crypto-assets and placing (2551)
Application of Title II requirements to CASPs operating a trading platform for crypto-assets (2552)
OTC derivatives, central counterparties and trade repositories (EMIR) – CCPs
The new article 7a(1) EMIR (as issued by (EU) 2024/2987) (2418)
AAR representativeness obligation (2776)
AAR representativeness obligation (2777)
AAR stress testing (2778)
AAR threshold calculation (2779)
Transparency Directive
New Q&A (effective from 1 January 2027):
Q&A on the interaction of IFRS 18 & APMs Guidelines (2775)
Updated Q&As (amendments effective from 1 January 2027):
Measures presented simultaneously inside and outside financial statements (1868)
Interim financial statements (1874)
Concept of prominence (1875)
Definition of an APM (1877)
▸ Questions and Answers section
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