New Q&As available

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

• AAR threshold calculation (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)