Regulation on markets in financial instruments with regard to regulatory technical standards on the direct, substantial and foreseeable effect of derivative contracts within the Union and the prevention of the evasion of rules and obligations

This procedure supplements existing rules on financial markets. It defines technical standards for derivative contracts, ensuring they have a direct, substantial, and foreseeable effect within the EU. This aims to prevent rule evasion and maintain market integrity.

This affects financial service providers, investors, and companies dealing with derivative contracts. It clarifies the scope of EU regulation for these instruments, impacting financial reporting and supervision.