Supervision

Single Supervisory Mechanism Framework regulation Regulation (EU) No 468/2014 — EU mechanism for banking supervision (SSM framework regulation) It sets out the legal framework on the practical arrangements for ...

Dividend and Remuneration Policy

Bank dividend policy – ECB recommendation Recommendation of the European Central Bank on dividend distribution policies (ECB/2015/49) This is a recommendation from the European Central Bank (ECB) on bank dividend ...

Resolution

Establishing bank resolution funds Communication (COM(2010) 254 final) — Bank Resolution Funds It describes the intentions of the European Commission concerning the establishment of bank resolution funds. KEY POINTS ...

Accounts and Audit

International accounting standards adopted within the European Union Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 ...

Accountants and Audit

The statutory audit — ensuring accurate company financial statements SUMMARY OF: Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts WHAT IS THE AIM OF THE DIRECTIVE? It merges two ...

Securities Transaction

Short selling of securities Regulation (EU) No 236/2012 on short selling and certain aspects of credit default swaps It seeks to regulate certain aspects of short selling* and credit default swaps (CDS)* in the ...

Securitisation

Simpler, more transparent and more standardised securitisation Regulation (EU) 2017/2402 — general framework for securitisation and creating a specific framework for simple, transparent and standardised ...

Securities Market Infrastructure

Credit rating agencies Regulation (EC) No 1060/2009 on credit rating agencies It seeks to regulate the activity of credit rating agencies to protect investors and European financial markets against the risk of ...

Insurance Business

Insurance and reinsurance Directive 2009/138/EC on the taking-up and pursuit of the business of Insurance and Reinsurance (Solvency II) Known as Solvency II, it requires insurance companies to hold enough financial ...

Investment Services

Better regulated and transparent financial markets SUMMARY OF: Directive 2014/65/EU on markets in financial instruments It aims at making financial markets in the European Union (EU) more robust and transparent. It ...

Prospectus and Listing

Prospectus to be published when securities are issued and offered to the public Regulation (EU) 2017/1129 — securities prospectus It aims to help companies, especially SMEs, access different forms of finance in the ...

Market Abuse

Preventing market abuse in financial markets Regulation (EU) No 596/2014 on market abuse The market abuse regulation (MAR) seeks to ensure that European Union (EU) regulation keeps pace with market developments to ...

Payments

Single Euro Payments Area Regulation Regulation (EU) No 260/2012 — technical and business requirements for credit transfers and direct debits in euro It sets out the rules and technical requirements for credit ...

Consumer Credit

Consumer credit agreements Directive 2008/48/EC on consumer credit agreements It harmonises EU rules regarding credit granted to consumers who borrow to finance purchases of goods and services (holidays, goods, new ...

Bank Accounts Switching and Guarantee

Opening/switching bank accounts and information on fees Directive 2014/92/EU — comparable and transparent fees and rules for all payment accounts and payment account switching It aims to tackle 3 main issues: access ...

UCITS

Strengthening global competitiveness of EU investment funds Directive 2009/65/EC — rules relating to undertakings for collective investment in transferable securities (UCITS) It lays down uniform rules on investment ...

European Pension Body

European Insurance and Occupational Pensions Authority (EIOPA) The 2008 financial crisis brought to light shortcomings in European Union (EU) financial supervision. Based in Frankfurt, the European Insurance and ...
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