Article 4 · Commission Delegated Regulation (EU) 2026/910

Contents

Article 4Annual supervisory fee#

1.ESMA shall charge a registered or authorised ESG rating provider established in the Union or a recognised ESG rating provider established outside the Union an annual supervisory fee.

2.ESMA shall charge a registered ESG rating provider established outside of the Union operating in the Union under the equivalence regime in accordance with Article 10 of Regulation (EU) 2024/3005 a fixed annual supervisory fee of EUR 6000.

3.ESMA shall calculate the total annual supervisory cost and the annual supervisory fee for a given financial year for a registered or authorised ESG rating provider in the Union or a recognised ESG rating provider established outside the Union as follows:

(a)the basis for the calculation of the total annual supervisory cost for a given financial year (n) shall be the estimate of expenditure relating to the supervision of ESG rating providers as included in the ESMA budget for that year, set out and approved in accordance with Article 63 of Regulation (EU) No 1095/2010 of the European Parliament and of the Council^note;

(b)the relevant amount for the calculation of the annual supervisory fee for a given financial year (n) shall be the total estimate of expenditure referred to in point (a) reduced by the annual supervisory fees referred to in paragraph 2 of this Article;

(c)a registered or authorised ESG rating provider or a recognised ESG rating provider as referred to in paragraph 1 shall pay as an annual supervisory fee a part of the relevant amount which corresponds to the ratio of the registered or authorised or recognised ESG rating provider’s applicable turnover to the total applicable turnover of all registered, authorised and recognised ESG rating providers required to pay an annual supervisory fee in accordance with paragraph 1.

4.The annual supervisory fee shall be paid in a single instalment, which shall be due by no later than the end of March of the year to which it relates.ESMA shall send debit notes to the ESG rating providers concerned specifying the amount of the annual supervisory fee at least 30 calendar days before the day when annual fees are to be paid.The annual supervisory fee shall not be reimbursed.

5.By way of derogation from paragraph 3, a registered, authorised or recognised ESG rating provider that is required to pay an annual supervisory fee in accordance with paragraph 1 shall pay in the year of its authorisation, recognition or registration an initial supervisory fee which is calculated as follows:authorised, registered or recognised ESG rating provider first-year fee = registration fee * coefficientCoefficient = | number of calendar days from the date of authorisation, registration or recognition until 31 December in year (n)number of calendar days in year (n)However, an ESG rating provider that is authorised, recognised or registered during the month of December shall not pay the first-year supervisory fee.