Europejski Urząd Nadzoru Giełd i Papierów Wartościowych (European Securities and Markets Authority - ESMA), Raport końcowy na temat wspólnych działań nadzorczych w sprawie wyceny w 2022 roku
Raport końcowy na temat wspólnych działań nadzorczych w sprawie wyceny w 2022 roku
24 May 2023
ESMA34-45-1802
Final Report
On the 2022 CSA on valuation
1 Executive Summary
Reasons for publication
In January 2022, ESMA launched a Common Supervisory Action (CSA) with National Competent Authorities (NCAs) on the supervision of the asset valuation rules under the UCITS and AIFM Directives.
The CSA’s aim was to assess, foster and enforce the compliance of supervised entities with the organisational requirements with respect to asset valuation, as well as adherence to valuation principles and methodologies with a view to reflecting a true and fair value of their financial positions both under normal and stressed market conditions in line with the applicable rules.
This report sets out ESMA’s analysis and conclusions on the CSA exercise and presents ESMA’s views on the findings. It concludes with the follow-up actions envisaged by NCAs.
Contents
Section 2 explains the background of the exercise, Section 3 the scope of the analysis and minimum coverage thresholds, and Sections 4 to 8...
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