Commission Implementing Regulation (EU) 2025/1338of 10 July 2025laying 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)

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 OJ L, 2023/2859, 20.12.2023, ELI: http://data.europa.eu/eli/reg/2023/2859/oj. , 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 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). and (EU) 2018/1725 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). 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 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).

, to Annex VII, rows 11, 12 and 13 of Table 1, and Table 2 of Commission Delegated Regulation (EU) 2019/979 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). , as well as to Article 5 of Commission Delegated Regulation (EU) 2017/590 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). . 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 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). , since that management report contains the sustainability statement drawn up pursuant to Directive 2013/34/EU of the European Parliament and of the Council 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). . (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 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). 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 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). , 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 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). , 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 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). . (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 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). and Article 21a of Regulation (EU) 2017/1129 of the European Parliament and of the Council 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). , 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

Annex

ANNEX Table 1 Types of information 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). 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). 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). 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). 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). 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). 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).

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). 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). 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). 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). 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). 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). 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). 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). 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). 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).

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). 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). 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). 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). 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). 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). 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). 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). 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). 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). 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). 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). 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).

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). Directive or RegulationType of informationDescriptionArticleDirective 2004/109/ECAnnual financial reportAnnual financial reportArticle 4Directive 2004/109/ECManagement report, including sustainability statementManagement report, disclosed by issuers whose securities are admitted to trading on a regulated market

Article 2(1), point (k) Directive 2004/109/ECMajor shareholdings notificationNotification of acquisition or disposal of major holdingsArticle 12Directive 2004/109/ECAcquisition or disposal of an issuer’s own sharesAcquisition or disposal of an issuer’s own sharesArticle 14Directive 2004/109/ECTotal number of voting rights and capitalTotal number of voting rights and capitalArticle 15Directive 2004/109/ECChanges in the rights attaching to shares or securities other than sharesChanges in the rights attaching to shares or securities other than sharesArticle 16Directive 2004/109/ECHome Member StateHome Member StateArticle 2(1), point (i)Directive 2004/109/ECAdditional regulated information required to be disclosed under the laws of a Member StateAdditional regulated information required to be disclosed under the laws of a Member StateArticle 3(1)Directive 2004/109/ECAdministrative sanctions and measuresInformation on administrative sanction and measure including appealArticle 29(1)Regulation (EU) 2017/1129Prospectus 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 7 Regulation (EU) 2017/1129Administrative sanction and measureAdministrative sanctions and other administrative measuresArticle 42(1)Directive 2004/25/ECAuthority competent to supervise the bidAuthority competent to supervise the bidArticle 4(2), point (c) Directive 2004/25/ECTakeover bid decisionTakeover bid decisionArticle 6(1)Directive 2004/25/ECTakeover bid offer documentTakeover bid offer documentArticle 6(2)Directive 2004/25/ECOfferee company board opinion and reasons on takeover bidOfferee company board opinion and reasons on takeover bidArticle 9(5)Directive 2004/25/ECEquitable priceEquitable priceArticle 5(4)Directive 2007/36/ECComply or explain disclosure of engagement policyExplanation of non-complianceArticle 3g(1)Directive 2007/36/ECEngagement policyEngagement policyArticle 3g(1), point (a)Directive 2007/36/ECImplementation of engagement policyImplementation of engagement policyArticle 3g(1), point (b)Directive 2007/36/ECConsistency of investment strategy with liability structureConsistency of equity investment strategy with profile and duration of liabilities and contribution to the medium to long-term performance of assetsArticle 3h(1)Directive 2007/36/ECArrangement with asset managerArrangement with asset managerArticle 3h(2)Directive 2007/36/ECCode of conductCode of conductArticle 3j(1)Directive 2007/36/ECExplanation of non-application of code of conductExplanation of non-application of code of conductArticle 3j(1)Directive 2007/36/ECInformation in relation to the preparation of research, advice and voting recommendationsInformation in relation to the preparation of research, advice and voting recommendationsArticle 3j(2)Directive 2007/36/ECRemuneration policyRemuneration policyArticle 9a(7)Directive 2007/36/ECDate and result of the vote on remuneration policyDate and result of the vote on remuneration policyArticle 9a(7)Directive 2007/36/ECRemuneration reportRemuneration reportArticle 9b(5)Directive 2007/36/ECMaterial transactions with related partiesMaterial transactions with related partiesArticle 9c(2)Directive 2007/36/ECMaterial transactions of related parties with company’s subsidiariesMaterial transactions of related parties with company’s subsidiariesArticle 9c(7)Directive 2007/36/ECVoting resultsVoting resultsArticle 14(2)Directive 2013/34/EUAnnual financial statementsAnnual financial statementsArticle 30 Directive 2013/34/EUManagement reportManagement reportArticle 30Directive 2013/34/EUSustainability statementSustainability statementArticle 19a, Article 29a, Article 30Directive 2013/34/EUSustainability reportThird-country undertakings’ sustainability reportArticle 40aDirective 2013/34/EUConsolidated management reportConsolidated management reportArticle 30Directive 2013/34/EUConsolidated financial statementsConsolidated financial statementsArticle 30Directive 2013/34/EUAudit reportAudit reportArticle 30Directive 2013/34/EUAssurance opinionAssurance opinionArticle 30Directive 2013/34/EUAssurance opinion on sustainability reportAssurance opinion on sustainability reportArticle 40dDirective 2013/34/EUStatement indicating that the third-country undertaking did not make information availableStatement indicating that the third-country undertaking did not make information availableArticle 40a(2), fourth subparagraphDirective 2013/34/EUStatement indicating that the third-country undertaking did not make the necessary assurance opinion availableStatement indicating that the third-country undertaking did not make the necessary assurance opinion availableArticle 40a(3)Directive 2013/34/EUReport on payments to governmentsReport on payments to governmentsArticle 45Directive 2013/34/EUConsolidated report on payments to governmentsConsolidated report on payments to governmentsArticle 45Regulation (EU) No 236/2012Net short positionNet short positionArticle 6(1)Regulation (EU) No 596/2014Inside informationInside informationArticle 17(1)Regulation (EU) No 596/2014Inside information concerning emission allowancesInside information concerning emission allowancesArticle 17(2)Regulation (EU) No 596/2014Managers’ transaction – issuersTransaction conducted by persons discharging managerial responsibility in respect of issuersArticle 19(3)Regulation (EU) No 596/2014Managers’ transaction – emission allowancesTransaction conducted by persons discharging managerial responsibility in respect of emission allowances market participantsArticle 19(3)

Regulation (EU) No 596/2014Administrative sanction and measureAdministrative sanctions or other administrative measuresArticle 34(1)Regulation (EU) 2019/2088Sustainability risk policies in investment decisionPolicies on the integration of sustainability risks in investment decision-making processArticle 3(1)Regulation (EU) 2019/2088Sustainability risk policies in investment or insurance advicePolicies on the integration of sustainability risks in investment advice or insurance adviceArticle 3(2)Regulation (EU) 2019/2088Adverse sustainability impact at entity levelStatement on due diligence policies with respect to the principal adverse sustainability impacts of investment decisions on sustainability factors at financial market participant levelArticle 4(1)Regulation (EU) 2019/2088Adverse sustainability impact at large entity levelStatement on due diligence policies with respect to the principal adverse impacts of investment decisions on sustainability factors for large financial market participantsArticle 4(3)Regulation (EU) 2019/2088Adverse sustainability impact at group levelStatement on due diligence policies with respect to the principal adverse impacts of investment decisions on sustainability factors for parent undertakings of large groupsArticle 4(4)Regulation (EU) 2019/2088Adverse sustainability impact at financial adviser levelInformation as to whether financial advisers consider in their investment advice or insurance advice the principal adverse impacts of investment decisions on sustainability factorsArticle 4(5), point (a)Regulation (EU) 2019/2088Adverse 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) 2019/2088Sustainability risk integration in remuneration policiesSustainability risk integration in remuneration policiesArticle 5(1)Regulation (EU) 2019/2088Sustainability-related product disclosuresDescription of the environmental or social characteristics or the sustainable investment objectiveArticle 10(1), point (a)Regulation (EU) 2019/2088Information on the methodologies usedInformation on the methodologies used to assess, measure and monitor the environmental or social characteristics or the impact of the sustainable investmentArticle 10(1), point (b)Regulation (EU) 2019/2088Sustainability-related product disclosures (pre-contractual disclosures)Sustainability-related product disclosures under Articles 8 and 9Article 10(1), point (c)Regulation (EU) 2019/2088Sustainability-related product disclosures (periodic reports)Sustainability-related product disclosures under Article 11Article10(1), point (d)Directive 2014/65/EUSME Admission documentSME Admission documentArticle 33(3), point (c)Directive 2014/65/EUSME ProspectusSME ProspectusArticle 33(3), point (c)Directive 2014/65/EUSME Ongoing periodic financial reportingOngoing periodic financial reporting, including SME audited annual reportArticle 33(3), point (d)Directive 2014/65/EUSME Regulatory information concerning the issuersSME Regulatory information concerning the issuersArticle 33(3), point (f)Directive 2014/65/EUOwnership informationOwnership informationArticle 46(2)(a)Directive 2014/65/EUTransfer of ownershipTransfer of ownershipArticle 46(2), point (b)Directive 2014/65/EUAuthorised investment firm in the EUAuthorised investment firm in the EUArticle 5(3)Directive 2014/65/EUAuthorisation 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 sentenceDirective 2014/65/EUAuthorisation 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 sentenceDirective 2014/65/EUTied agentsTied agentsArticle 29(3) Directive 2014/65/EUDecision on the suspension or removal of the financial instrument and of any related derivativeDecision on the suspension or removal of the financial instrument and of any related derivativeArticle 32(2) first subparagraph and Article 52(2)Directive 2014/65/EUCompetent authority decision on a suspension or removalCompetent 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 removeArticle 52(2) third subparagraphDirective 2014/65/EUAdministrative sanction and measureAdministrative sanction or measureArticle 71(1)Directive 2014/65/EUAppeal to an administrative sanction and measureAppeal to an administrative sanction or measure, including the outcome of the appealArticle 71(2)Directive 2014/65/EUAnnulation of a decisionAnnulation of a decisionArticle 71(2)Directive 2014/65/EUCommodity derivatives and emission allowance derivatives positionsWeekly report with aggregate positions in commodity derivatives and in derivatives on emission allowancesArticle 58(1), point (a)Directive 2014/65/EUIssuer’s sponsored researchIssuer’s sponsored research produced in compliance with the EU code of conduct for issuer-sponsored researchArticle 24(3b)Regulation (EU) 2015/2365Registered trade repositoryRegistered trade repositoryArticle 8(3)Regulation (EU) 2015/2365Recognised trade repositoryRecognised trade repositoryArticle 19(8)Regulation (EU) 2015/2365Open positions in SFTsAggregate positions by type of securities financing transactionsArticle 12(1)Regulation (EU) 2015/2365Public statement on an infringementPublic statement on person responsible and the nature of infringementArticle 22(4), point (b)Regulation (EU) 2015/2365Administrative sanction and measureAnnual report on aggregated information and granular information regarding administrative sanctions and other administrative measureArticle 25(1), second sentence

Regulation (EU) 2015/2365Criminal sanctionAnnual Report on imposed criminal sanctions dataArticle 25(2), second sentenceRegulation (EU) 2015/2365Administrative sanction and measureDisclosed administrative sanctions, other administrative measures, or criminal sanctionsArticle 25(3)Regulation (EU) 2015/2365Administrative sanction and measureDecision imposing an administrative sanction or other administrative measure in relation to infringements of Article 4 or 15.Article 26(1)Regulation (EU) 2015/2365Appeal to an administrative sanctionAppeal to an administrative sanction and outcome of the appealArticle 26(4)Regulation (EU) 2015/2365Annulation of a decisionAnnulation of a decisionArticle 26(4)Directive 2002/87/ECLegal structure and governance and organisational structureLegal structure and governance and organisational structureArticle 9(4)Directive 2006/43/ECStatutory auditorStatutory auditorArticle 15Directive 2006/43/ECAudit firmAudit firmArticle 15Directive 2006/43/ECAdministrative sanction and measureAdministrative sanction and measureArticle 30cDirective 2006/43/ECAppeal to an administrative sanction and measureThe status and outcome of an appeal to an administrative sanction and measureArticle 30cDirective 2009/65/ECProspectusProspectusArticle 68(1)Directive 2009/65/ECAnnual financial reportAnnual financial reportArticle 68(1)Directive 2009/65/ECHalf-yearly financial reportHalf-yearly financial reportArticle 68(1)Directive 2009/65/ECAuthorisation of management companyAuthorisation of management companyArticle 6(1), second subparagraphDirective 2009/65/ECKey investor information documentKey investor information document (where not replaced by key information document pursuant to Regulation (EU) No 1286/2014)Article 78(1)Directive 2009/65/ECAdministrative sanction and measureAdministrative sanction or measure against which there is no appealArticle 99b(1)Directive 2009/138/ECSolvency and financial condition reportSolvency and financial condition reportArticle 51(1) Directive 2009/138/ECSolvency and financial condition report – group levelSolvency and financial condition report – group levelArticle 256(1)Directive 2009/138/ECAuthorisation or withdrawal of authorisation of an insurance or reinsurance undertakingAuthorisation or withdrawal of authorisation of an insurance or reinsurance undertakingArticle 25aDirective 2009/138/ECReorganisation decisionDecision on a reorganisation measureArticle 271(1)Directive 2009/138/ECDecision to open winding-up proceedingsDecision to open winding-up proceedingsArticle 280(1)Directive 2011/61/EUAuthorised AIFMAuthorised Alternative Investment Fund Manager, including Competent Authority of Alternative Investment Fund ManagerArticle 7(5), second subparagraphDirective 2011/61/EUAuthorised AIFAlternative Investment Fund managed and/or marketed in the UnionArticle 7(5), second subparagraphDirective 2013/36/EUAdministrative sanction and measureAdministrative penaltyArticle 68(1)Directive 2013/36/EUAppeal to an administrative sanction and measureAppeal to an administrative penalty, including the status and outcome of the appealArticle 68(1)Directive 2013/36/EUAdministrative sanction and measureAdministrative penalty on anonymous basisArticle 68(2)Directive 2013/36/EUSystemically Important InstitutionsNotification of Systemically Important InstitutionsArticle 131(12)Directive 2014/59/EGroup financial support agreementGroup financial support agreementArticle 26(1)Directive 2014/59/EUTemporary administratorTemporary administratorArticle 29(1)Directive 2014/59/EUNotification of the suspension of payments or delivery obligationsNotification of the suspension of payments or delivery obligationsArticle 33a(8)Directive 2014/59/EUSpecial managerSpecial managerArticle 35(1)Directive 2014/59/EUOwn fundsOwn fundsArticle 45i(3)Directive 2014/59/EUResolution actionResolution actionArticle 83(4)Directive 2014/59/EUPublic statement on an infringementPublic statement on an infringementArticle 112(1) and Article 111(2), point (a)

Directive 2014/59/EUAdministrative sanction and measureAdministrative penalty not subject to appeal or where the right to appeal has been exhaustedArticle 112(1)Directive 2014/59/EUAppeal to an administrative sanction and measureAppeal to an administrative penalty, including the status and outcome of the appealArticle 112(1)Directive (EU) 2016/97Administrative sanction and measureAdministrative sanction and other measure against which no appeal was lodgedArticle 32(1)Directive (EU) 2016/97Appeal to an administrative sanction and measureAppeal to an administrative sanction and other measure, including the outcome of the appealArticle 32(2)Directive (EU) 2016/97Annulation of a decisionAnnulation of a decision to impose sanctions or other measuresArticle 32(2)Directive (EU) 2016/2341Remuneration policyRemuneration policyArticle 23(2)Directive (EU) 2016/2341Annual accountsAnnual accountsArticle 29Directive (EU) 2016/2341Annual reportsAnnual reportsArticle 29Directive (EU) 2016/2341Investment policy principlesStatement of investment policy principlesArticle 30Directive (EU) 2016/2341Administrative sanction and measureAdministrative sanction or other measure against which no appeal was lodgedArticle 48(4)Directive (EU) 2019/2034Legal structure and governance and organisational structureLegal structure and governance and organisational structureArticle 44Directive (EU) 2019/2034Administrative sanction and measureAdministrative sanction and measure against which no appeal was lodged or where the right to appeal has been exhaustedArticle 20Directive (EU) 2019/2034Appeal to an administrative sanction and measureAppeal to an administrative sanction and measure, including the status and outcome of the appealArticle 20Directive (EU) 2019/2162Covered bonds programme informationCovered bonds programme informationArticle 14Directive (EU) 2019/2162Administrative sanction and measureAdministrative penalty and other administrative measureArticle 24 Directive (EU) 2019/2162Criminal sanctionCriminal PenaltyArticle 24Directive (EU) 2019/2162Appeal to an administrative sanction and measureAppeal to an administrative penalty and other administrative measure, including the status and outcome of the appealArticle 24Directive (EU) 2019/2162Annulation of a decisionAnnulation of a decision to impose administrative penalty or other administrative measure, including any final court ruling.Article 24Directive (EU) 2019/2162Credit institutions permitted to issue covered bondsCredit institutions permitted to issue covered bondsArticle 26(1), point (b)Directive (EU) 2019/2162European covered bondsEuropean covered bondsArticle 26(1), point (c)Regulation (EC) No 1060/2009Rating methodologies, models and key rating assumptionsRating methodologies, models and key rating assumptionsArticle 8(1)Regulation (EC) No 1060/2009Credit ratings and ratings outlookCredit ratings and ratings outlook

Article 11a(2) Regulation (EC) No 1060/2009Central RepositoryCentral RepositoryArticle 11a(2)Regulation (EC) No 1060/2009Changes to rating methodologies, models and key rating assumptionsInformation to be disclosed when rating methodologies, models or key rating assumptions used in credit rating activities are changedArticle 8(6)Regulation (EC) No 1060/2009Errors in rating methodologies and affected rated entitiesErrors in rating methodologies and affected rated entitiesArticle 8(7)Regulation (EC) No 1060/2009Sovereign ratingSovereign ratingArticle 8a(1)Regulation (EC) No 1060/2009Sovereign ratings calendarSovereign ratings calendarArticle 8a(3)Regulation (EC) No 1060/2009Decisions to discontinue a credit ratingDecisions to discontinue a credit ratingArticle 10(1)Regulation (EC) No 1060/2009Policies and procedures on unsolicited credit ratingsPolicies and procedures on unsolicited credit ratingsArticle 10(4)Regulation (EC) No 1060/2009CRA disclosuresCRA disclosuresArticle 11(1)Regulation (EC) No 1060/2009Annual transparency reportAnnual transparency reportArticle 12Regulation (EC) No 1060/2009Third country CRA certification decisionThird country CRA certification decisionArticle 5(3) Regulation (EC) No 1060/2009Registered CRARegistered CRA

Article 36d(1) Regulation (EC) No 1060/2009Periodic penalty paymentPeriodic penalty paymentArticle 36d(1)Regulation (EU) No 345/2013European venture capital fundsEuropean venture capital funds, including countries in which they are marketedArticle 17(1)Regulation (EU) No 345/2013European venture capital fund managersEuropean venture capital fund managersArticle 17(1)Regulation (EU) No 346/2013European social entrepreneurship fundsEuropean social entrepreneurship funds, including countries in which they are marketedArticle 18(1)Regulation (EU) No 346/2013European social entrepreneurship fund managersEuropean social entrepreneurship fund managersArticle 18(1)Regulation (EU) No 575/2013Prudential requirements disclosuresPrudential requirements disclosuresPart EightRegulation (EU) No 537/2014Annual transparency reportsAnnual transparency reportsArticle 13Regulation (EU) No 600/2014Class of financial instrumentClass of financial instrumentArticle 14(6)Regulation (EU) No 600/2014EU systematic internaliserEU systematic internaliserArticle 15(1), second subparagraphRegulation (EU) No 600/2014Financial instrument reference dataFinancial instrument reference dataArticle 27(1)Regulation (EU) No 600/2014Classes of derivatives subject to the trading obligationClasses of derivatives subject to the trading obligationArticle 34Regulation (EU) No 600/2014Trading venuesVenues where derivatives subject to trading obligation are admitted to trading or traded, including dates of effect of trading obligationArticle 34 Regulation (EU) No 600/2014ESMA’s temporary interventionNotice of decisions for ESMA’s temporary interventionArticle 40(5)Regulation (EU) No 600/2014Competent authorities product interventionNotice of decisions for competent authorities product interventionArticle 42(5)Regulation (EU) No 600/2014Summary of national position management measures and position limitsSummary of national measures for the reduction of position or exposure size and for limiting the ability to enter into a commodity derivativeArticle 44(2)Regulation (EU) No 600/2014Limits from entering into a commodity derivativeLimits from entering into a commodity derivativeArticle 45(6)Regulation (EU) No 600/2014Third-country firmsRegister of third-country firms providing investment service or performing investment activities in the UnionArticle 48Regulation (EU) No 1286/2014Key information documentKey information documentArticle 5(1)Regulation (EU) No 1286/2014Administrative sanction and measureAdministrative sanction and measureArticle 27(1) and Article 29(1)Regulation (EU) No 1286/2014Administrative sanction and measureDecision 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) 2015/760European long-term investment fundEuropean long-term investment fund including identification dataArticle 3(3), second subparagraphRegulation (EU) 2016/1011Conflict of interest disclosuresConflict of interest disclosuresArticle 4(5)Regulation (EU) 2016/1011Guidelines on input dataGuidelines 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 methodologyArticle 11(1), point (c)

Regulation (EU) 2016/1011Arrangements for limited quantity or quality of input dataArrangements 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) 2016/1011Information on benchmark methodologyInformation on benchmark methodologyArticle 13(1)Regulation (EU) 2016/1011Compliance statementCompliance statement of significant benchmark administratorArticle 25(7)Regulation (EU) 2016/1011Compliance statementCompliance statement of non-significant benchmark administratorArticle 26(3)Regulation (EU) 2016/1011Benchmark statementBenchmark statementArticle 27(1)Regulation (EU) 2016/1011Actions in case of change or cessation of benchmarkProcedure concerning actions in case of change or cessation of benchmarkArticle 28(1)Regulation (EU) 2016/1011Administrative sanction and measureAdministrative sanction and measureArticle 45(1)Regulation (EU) 2016/1011Benchmark administratorRegister of administrators and benchmarksArticle 36Regulation (EU) 2017/1131Money Market FundMoney 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 MMFArticle 4(7)Regulation (EU) 2019/1238Key information documentKey information documentArticle 26(1)Regulation (EU) 2019/1238Competent authority product intervention decisionNotice of competent authority product intervention decisionArticle 63(4)Regulation (EU) 2019/1238EIOPA product intervention decisionEIOPA product intervention decisionArticle 65(6)Regulation (EU) 2019/1238Administrative sanction and measureAdministrative sanction and measureArticle 69(1)Regulation (EU) 2019/1238Appeal to an administrative sanction and measureAppeal to an administrative sanction, including outcome of the appealArticle 69(4)Regulation (EU) 2019/1238Annulation of a decisionJudicial annulation of administrative sanction and measureArticle 69(4) Regulation (EU) 2019/2033Investment firm risk management objectives and policiesInvestment firm risk management objectives and policiesPart SixRegulation (EU) 2019/2033Investment firm governanceInvestment firm governancePart SixRegulation (EU) 2019/2033Investment firm own fundsInvestment firm own fundsPart SixRegulation (EU) 2019/2033Compliance with investment firm own funds requirementsCompliance with investment firm own funds requirementsPart SixRegulation (EU) 2019/2033Investment firm remuneration policy and practicesInvestment firm remuneration policy and practicesPart SixRegulation (EU) 2019/2033Investment firm investment policyInvestment firm investment policyPart SixRegulation (EU) 2019/2033Investment firm environment, social and governance risksInvestment firm environment, social and governance risksPart SixRegulation (EU) 2023/1114Inside informationInside informationArticle 88(1)Regulation (EU) 2023/1114Crypto-asset white paper for crypto-assets other than EMT or ARTCrypto-asset white paper for crypto-assets other than asset-referenced tokens and e-money tokens including any modified version and out-of-date versionArticle 109(2)Regulation (EU) 2023/1114Information about issuer of ARTInformation about issuer of Asset-referenced tokensArticle 109(3) points (a), (b) and (d) to (g)Regulation (EU) 2023/1114Crypto-asset white paper for ARTCrypto-asset white papers for Asset-referenced tokens including any modified version and out-of-date versionArticle 109(3), point (c)Regulation (EU) 2023/1114Information about issuer of EMTInformation about issuer of E-money tokensArticle 109(4) points (a), (b), (d), (e) and (f)Regulation (EU) 2023/1114Crypto-asset white paper for EMTCrypto-asset white papers for E-money tokens including any modified version and out-of-date versionArticle 109(4), point (c)Regulation (EU) 2023/1114Information about crypto-asset service providerInformation about crypto-asset service providerArticle 109(5)Regulation (EU) 2023/1114Measure notified in accordance with Article 109 paragraph 6 of the MiCA RegulationMeasure notified in accordance with Article 109 paragraph 6 of the MiCA RegulationArticle 109(6)

Regulation (EU) 2023/1114Non-compliant entity providing crypto-asset servicesNon-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 applicableArticle 110(1) and (2)Regulation (EU) 2023/1114Infringement of MiCAInfringement identified on ESMA’s own initiativeArticle 110(4)Regulation (EU) 2023/1114Unauthorised or unregistered third country CASPInformation on entities providing crypto-asset services without the necessary authorisation or registration submitted by the supervisory authorities of third countriesArticle 110(4)Regulation (EU) 2023/2631FactsheetFactsheetArticle 15(1), point (a)Regulation (EU) 2023/2631Pre-issuance reviewPre-issuance reviewArticle 15(1), point (b)Regulation (EU) 2023/2631Allocations reportAnnual allocations reportsArticle 15(1), point (d)Regulation (EU) 2023/2631Post-issuance reviewPost-issuance reviewArticle 15(1), point (e)Regulation (EU) 2023/2631Impact reportImpact reportArticle 15(1), point (f)Regulation (EU) 2023/2631Optional impact report reviewOptional impact report reviewArticle 15(1), point (h)Regulation (EU) 2023/2631Pre-issuance disclosures for SLBsPre-issuance disclosures for issuers of bonds marketed as environmentally sustainable or sustainability-linked bondsArticle 20Regulation (EU) 2023/2631Periodic post-issuance disclosures for SLBsPeriodic post-issuance disclosures for issuers of bonds marketed as environmentally sustainable or sustainability-linked bondsArticle 21 Regulation (EU) 2023/2859OtherOther types of information made public pursuant to any further legally binding Union acts that provide for centralised electronic access to information on ESAPArticle 1(1), point (a) Table 2 Categories of size 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). Directive or RegulationCriteriaCategory by sizeRegulation (EU) 2017/1129Article 2, point (f)SME if meeting the criteriaLarge if not meeting the criteriaRegulation (EU) 2019/2033Article 12(1)Small and non-interconnected if meeting the criteriaLarge if exceeding the criteriaDirective 2004/109/ECArticle 3(1) of Directive 2013/34/EUMicro undertakingArticle 3(2) of Directive 2013/34/EUSmall undertakingArticle 3(3) of Directive 2013/34/EUMedium undertakingArticle 3(4) of Directive 2013/34/EULarge undertakingArticle 3(5) of Directive 2013/34/EUSmall groupArticle 3(6) of Directive 2013/34/EUMedium groupArticle 3(7) of Directive 2013/34/EULarge group Directive 2013/34/EUArticle 3(1)Micro undertakingArticle 3(2)Small undertakingArticle 3(3)Medium undertakingArticle 3(4)Large undertakingArticle 3(5)Small groupArticle 3(6)Medium groupArticle 3(7)Large groupRegulation (EU) 575/2013Article 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/EUArticle 4(13)SME if meeting the criteriaLarge if exceeding the criteriaDirective 2014/59/EUArticle 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/ECArticle 2(1), point (107)Large if exceeding the criteria referred to in Article 2(1) of the Annex to Recommendation 2003/361/ECDirective (EU) 2016/2341Article 5Small if meeting the criteriaLarge if exceeding the criteria

Table 3 Categorisation of certain entities 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). 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). 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). EntitiesCategoryAdministrator of benchmarks as defined in Article 3(1), point 6 of Regulation (EU) 2016/1011Administrator of benchmarksCentral counterparty and other type of counterparties as defined in Article 2 Regulation (EU) No 648/2012CCPCentral securities depository as defined in Article 2(1), point 1 of Regulation (EU) No 909/2014CSDCredit rating agency as defined in Article 3(1), point (b) of Regulation (EC) No 1060/2009CRACredit institution authorised in accordance with Directive 2013/36/EUCredit institutionInvestment firm authorised in accordance with Directive 2014/65/EUInvestment firmInsurance undertaking authorised in accordance with Directive 2009/138/ECInsurance undertakingAlternative Investment Fund Managers (AIFMs) authorised or registered in accordance with Directive 2011/61/EUAIFMManagement company as defined in Article 2(1), point (b) of Directive 2009/65/ECManagement companyInstitution for occupational retirement provision as defined in Article 6(1) of Directive (EU) 2016/2341Institution for occupational retirementPayment institutions as defined in Article 4(4) of Directive (EU) 2015/2366Payment institutionsReinsurance undertaking authorised in accordance with Directive 2009/138/ECReinsuranceUndertakings for the Collective Investment in Transferable Securities (UCITS) authorised in accordance with Directive 2009/65/ECUCITSESG 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) 2023/2859ESG rating providersOther financial market operators including in the areas of securities exchanges, commodity exchanges, financial technology and infrastructureOther financial market operators