ESMA promotes transparency for TLTRO III transactions
ESMA Guidelines and Recommendations
Date:
19 January 2021
On 6 January 2021, the European Securities and Markets Authority (ESMA), issued a
public statement promoting transparency in the IFRS financial statements of banks regarding accounting for the third series of the European Central Bank’s (ECB) Targeted Longer-Term Refinancing Operations (TLTRO III).