Commission Delegated Regulation (EU) 2026/971

Contents

THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Directive 2004/109/EC of the European Parliament and of the Council of 15 December 2004 on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market and amending Directive 2001/34/EC^note, and in particular Article 22(2), third subparagraph, thereof,Whereas:

(1)Regulation (EU) 2023/2859 of the European Parliament and of the Council^note requires the European Securities and Markets Authority (ESMA) to establish and operate a European single access point (ESAP) providing central electronic access to a wide range of information, which includes regulated information submitted by the Officially Appointed Mechanism (OAM) referred to in Article 21(1) and designated under Article 21(2) of Directive 2004/109/EC.

(2)Furthermore, Directive (EU) 2023/2864 of the European Parliament and of the Council^note repealed Article 21a of Directive 2004/109/EC, under which ESMA operated a web portal serving as a European electronic access point (EEAP) for the storage and publication of such regulated information based on the OAM.

(3)Directive (EU) 2023/2864 also inserted Article 23a into Directive 2004/109/EC to specify that the collection body as defined in Article 2, point (2), of Regulation (EU) 2023/2859 is the OAM designated under Article 21(2) of Directive 2004/109/EC.

(4)As a result, ESAP should now serve the function of giving access, at Union level, to regulated information stored by the OAMs.

(5)To ensure that this Regulation reflects the relevant amendments to Directive 2004/109/EC and is aligned with Regulation (EU) 2023/2859, Directive (EU) 2023/2864 and Commission Implementing Regulations (EU) 2025/1338^note and (EU) 2025/1339^note on access to regulated information under Directive 2004/109/EC, Commission Delegated Regulation (EU) 2016/1437^note should consequently be amended.

(6)However, as it is necessary to substantially amend all the provisions of Delegated Regulation (EU) 2016/1437, for reasons of legal certainty and to ensure ease of reference, that Delegated Regulation should be repealed and replaced by updated regulatory technical standards which are aligned with the requirements concerning OAMs laid down in Regulation (EU) 2023/2859, Directive (EU) 2023/2864 and Implementing Regulations (EU) 2025/1338 and (EU) 2025/1339.

(7)This Regulation is based on the draft regulatory technical standards submitted to the Commission by ESMA.

(8)ESMA has conducted open public consultations on the draft regulatory technical standards on which this Regulation is based, analysed the potential related costs and benefits and requested the advice of the Securities and Markets Stakeholder Group established by Article 37 of Regulation (EU) No 1095/2010 of the European Parliament and of the Council^note.

(9)Having regard to the fact that, in accordance with Article 23a of Directive 2004/109/EC, Member States are to ensure that regulated information is submitted to the collection body for the purpose of making it accessible on ESAP from 10 July 2026, this Regulation should apply from that date,

HAS ADOPTED THIS REGULATION: