2026-04-14
Added · Updated
These guidelines establish the periodic and ad-hoc reporting obligations for Benchmark Administrators, Credit Rating Agencies, Data Reporting Services Providers, Securitisation Repositories, and Trade Repositories. Reporting entities are assigned to either Calendar A or Calendar B based on ESMA's risk assessment, determining submission frequencies ranging from quarterly to annual with specific deadlines. The document mandates the provision of cross-sectoral information, including board documents, organizational charts, internal control assessments, and ICT risk profiles, alongside sector-specific data requirements. The guidelines repeal previous 2021 guidelines on periodic information for Credit Rating Agencies and Trade Repositories and apply from 01/01/2026.
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