AFM Market Watch
Edition 12 - Sustainability: CSRD, EU GB Regulation and AFM Supervision
In this Market Watch, we focus on the Corporate Sustainability Reporting Directive (CSRD), our recent research related to the CSRD, and our role as supervisor on this important piece of EU legislation. We also share relevant recent developments in this area. In addition, this Market Watch provides information on the CSRD and the growing role of sustainability information in the context of prospectus supervision, and the importance of reliable, complete, and consistent information. Finally, we highlight the requirements for green bonds under the EU Green Bond Regulation and our oversight of these requirements.
Edition 11 - Alternative performance measures
A thematic review by the AFM into the disclosure of alternative performance measures (APMs) by Dutch-listed entities reveals that the use of APM’s by companies in our sample is generally not up to the standards set by ESMA and often lacks the necessary level of transparency. In this edition of the Market Watch, we highlight how companies, supported by auditors and advisers, need to improve the disclosure of APMs to ensure the quality of (semi-)annual reports, prospectuses and press releases. Users of financial information should also be aware of the potential pitfalls of the use of APMs and engage critically with issuers on these alternative disclosures.
Edition 10 - Substantial holdings and gross short positions
Recent cases, such as the acquisition by Exor NV of a 15% stake in Koninklijke Philips NV, Daniel Křetínský’s stake-building in PostNL NV and the ownership structures of SPACs, have sparked a public discourse about the scope of the notification obligation for substantial shareholdings and gross short positions. In this edition of the AFM Market Watch, the AFM provides background information on the notification obligation and explains in more detail how the AFM has organized its supervision.
Edition 9 - Circuitbreakers & AFM trade suspension
In March of 2023, there was turmoil in the financial markets due to the problems at American banks and Credit Suisse. On March 15, trading in banking shares on the EU stock exchanges came to a standstill. In the Netherlands, the AFM supervises the fair and orderly functioning of the capital markets. In this Market Watch, we explain who plays what role in times of unrest in the financial markets, and which mechanisms come into effect to guarantee orderly trading.
Edition 8 - Algorithmic trading
The absolute majority of trades on Dutch capital markets are traded algorithmically. The algorithmic trading universe is vast, divers, complex, and in constant development, and the AFM has made the supervision of algorithmic trading a key area of attention. In the last years, we have looked at the topic of algorithmic trading from different perspectives as algorithms. In this Market Watch we discuss several distinct aspects of algorithmic trading like the underlying terminology, key insights on Dutch capital markets, and potential benefits and risks.
Edition 7 - Benchmarks
Benchmarks are critical to the efficient functioning of financial markets and can be used in various ways. To price financial products, for instance, to serve as reference rates for fund managers, or to increase price transparency for investors. In the 7th edition of our AFM Market Watch, we aim to increase knowledge about the relevance of benchmarks for the financial markets and AFM’s supervisory role vis-à-vis benchmarks.