
Central Counterparty Entity (ECC or CCP): Concept, Types, Alternatives, and Implications for Investors
Central Counterparty Entities are institutions that act as centralized counterparties in over-the-counter (OTC) derivatives transactions. Their primary function is to mitigate counterparty risk, which is the risk that one party…

Deadlines in the notice for General Meetings of Shareholders: How to calculate the 15-day deadline
In corporate law, the proper notice of a general meeting of shareholders is crucial for the validity of the resolutions adopted at the meeting.

Developing the ESRS: A Comprehensive Guide
The European Sustainability Reporting Standards (ESRS) are a set of norms established by the European Union to ensure that companies disclose detailed and comparable information about their sustainability performance.

Whistleblower protection in small and medium-sized enterprises (SMEs): challenges and solutions
The recent transposition of the European Directive on whistleblower protection has brought a significant change to the compliance landscape in Spain, especially for small and medium-sized enterprises (SMEs). While whistleblower…

Some questions about sustainability
Do undertakings have to include Art. 8 Taxonomy Disclosures in the sustainability report prepared under Article 40a of the Accounting Directive? No. Undertakings reporting in accordance with Article 40a of…

Company valuation: beyond EBITDA: key metrics for mergers and acquisitions
When it comes to mergers and acquisitions, valuing a company is the first step. And while EBITDA (Earnings Before Interest, Taxes, Depreciation and Amortisation) is a widely used metric, it…

Deciphering the Enigma: The Definitive Guide to Classifying Crypto-Assets According to ESMA. MiCA or MiFID 2?
On December 17, 2024, ESMA published a final report on criteria for classifying crypto-assets, ahead of the imminent entry into force of the MiCA regulation. Below is a brief guide…

Is Your Company Complying with Sustainability Regulations? Discover the Answers to Your Most Frequent Questions Before It’s Too Late!
In the complex world of corporate sustainability, it's crucial to stay informed about applicable regulations.


