S.I. No. 33/2026 - European Union (European Single Access Point) (No. 2) Regulations 2026

“Part 15

European single access point (ESAP)

Accessibility on ESAP of information referred to in Regulations 35, 41 and 69

1. (1) The Bank shall be the collection body, as defined in Article 2(2) of the ESAP Regulation, for information referred to in Article 27(3) and (6), Article 33(3), points (c), (d) and (f) and Article 46(2) of the Directive which is required to be made accessible on ESAP under Article 87a(1) of that Directive.

2. (2) When making public any information referred to in Regulation 35(5), (6) or (11)(a) or (b), Regulation 41(2)(c), (d) or (f) or Regulation 69(2), investment firms, market operators or issuers shall submit that information at the same time to the Bank for the purposes of making it accessible on ESAP.

3. (3) Investment firms, market operators and issuers shall ensure that the information referred to in paragraph (2) complies with the following requirements:

   • (a) the information is submitted in a data extractable format as defined in Article 2(3) of the ESAP Regulation or where required by Union law, in a machine-readable format as defined in Article 2(4) of that Regulation;

   • (b) the information is accompanied by the following metadata:

     • (i) all the names of the investment firm, market operator or issuer to which the information relates;

     • (ii) the legal entity identifier of the investment firm, market operator or issuer, as specified pursuant to Article 7(4)(b) of the ESAP Regulation;

     • (iii) the size of the investment firm, market operator or issuer by category, as specified pursuant to Article 7(4)(d) of the ESAP Regulation;

     • (iv) the type of information, as classified pursuant to Article 7(4)(c) of the ESAP Regulation;

     • (v) an indication of whether the information contains personal data.

4. (4) For the purpose of paragraph (3)(b)(ii), investment firms, market operators and issuers, as the case may be, shall obtain a legal entity identifier.

Accessibility on ESAP of information referred to in Regulations 40, 76 and 126

1. (1) The Bank shall be the collection body, as defined in Article 2(2) of the ESAP Regulation, for information referred to in Article 32(2), first subparagraph, Article 52(2) and Article 71(1) and (2) of the Directive which is required to be made accessible on ESAP under Article 87a(4) of that Directive.

2. (2) The Bank shall ensure that a decision to suspend or remove a financial instrument and any related derivative that is communicated to it in accordance with Regulation 40(3) or 76(4) is made accessible on ESAP.

3. (3) When publishing information referred to in Regulation 76(6)(a) or (7A)(a) or Regulation 126(1), (2), (3), (4), (5) or (7), the Bank shall ensure that the information be made accessible on ESAP.

4. (4) The Bank shall ensure that the information referred to in paragraphs (2) and (3) complies with the following requirements:

   • (a) the information is submitted in a data extractable format as defined in Article 2(3) of the ESAP Regulation;

   • (b) the information is accompanied by the following metadata:

     • (i) the names of the investment firm or market operator to which the information relates;

     • (ii) where available, the legal entity identifier of the investment firm or market operator, as specified pursuant to Article 7(4)(b) of the ESAP Regulation;

     • (iii) the type of information, as classified pursuant to Article 7(4)(c) of the ESAP Regulation;

     • (iv) an indication of whether the information contains personal data.

     Accessibility on ESAP of information referred to in Regulation 37

     1. (1) The Bank shall be the collection body, as defined in Article 2(2) of the ESAP Regulation, for information referred to in Article 29(3) of the Directive which is required to be made accessible on ESAP under Article 87a(6) of that Directive.

5. (2) The Bank shall ensure that the information referred to in Regulation 37(5) is made accessible on ESAP.

6. (3) The Bank shall ensure that the information referred to in paragraph (2) complies with the following requirements:

   • (a) the information is submitted in a data extractable format as defined in Article 2(3) of the ESAP Regulation;

   • (b) the information is accompanied by the following metadata:

     • (i) the names of the tied agent to which the information relates;

     • (ii) where available, the legal entity identifier of the tied agent, as specified pursuant to Article 7(4)(b) of the ESAP Regulation;

     • (iii) the type of information, as classified pursuant to Article 7(4)(c) of the ESAP Regulation;

     • (iv) an indication of whether the information contains personal data.”.

• (2) This Regulation shall come into operation on 10 January 2030.

Amendment of European Union (Insurance Distribution) Regulations 2018

13.

• (a) in Regulation 2(1) —

• (i) by the substitution of the following definition for the definition of “Directive of 2016”:

“ ‘Directive of 2016’ means Directive (EU) 2016/97 of the European Parliament and of the Council of 20 January 2016⁹⁶ on insurance distribution, as amended by Directive (EU) 2023/2864 of the European Parliament and of the Council of 13 December 2023⁹⁷ amending certain Directives as regards the establishment and functioning of the European single access point;”,

and

• (ii) by the insertion of the following definitions:

“ ‘ESAP’ means the European single access point providing centralised access to publicly available financial, non-financial and sustainability-related information, relating to Union companies and financial products, as established by the ESAP Regulation;

‘ESAP Regulation’ means Regulation (EU) 2023/2859 of the European Parliament and of the Council of 13 December 2023⁹⁸ establishing a European single access point providing centralised access to publicly available information of relevance to financial services, capital markets and sustainability;”,

and

• (b) by the insertion of the following Regulation after Regulation 52:

“Accessibility of information on ESAP

52A. (1) The Bank shall be the collection body, as defined in Article 2(2) of the ESAP Regulation, for information referred to in Article 32(1) and (2) of the Directive which is required to be made accessible on ESAP under Article 40a(4) of that Directive.

• (2) When publishing the information referred to in Regulation 52(1), (2), (3), (4) or (5), the Bank shall ensure that the information be made accessible on ESAP.

• (3) The Bank shall ensure that the information referred to in paragraph (2) complies with the following requirements:

  • (a) the information is submitted in a data extractable format as defined in Article 2(3) of the ESAP Regulation;

  • (b) the information is accompanied by the following metadata:

    • (i) the names of the entity to which the information relates;

    • (ii) where available, the legal entity identifier of the entity, as specified pursuant to Article 7(4)(b) of the ESAP Regulation;

    • (iii) the type of information, as classified pursuant to Article 7(4)(c) of the ESAP Regulation;

    • (iv) an indication of whether the information contains personal data.”.

• (2) This Regulation shall come into operation on 10 January 2030.

Amendment of European Union (Investment Firms) Regulations 2021

14.

• (a) in Regulation 2(1) —

• (i) by the substitution of the following definition for the definition of “Investment Firms Directive”:

“ ‘Investment Firms Directive’ means Directive (EU) 2019/2034 of the European Parliament and Council of 27 November 2019⁹⁹ , as amended by Directive (EU) 2023/2864 of the European Parliament and of the Council of 13 December 2023¹⁰⁰ ”,

and

• (ii) by the insertion of the following definitions:

“ ‘ESAP’ means the European single access point providing centralised access to publicly available financial, non-financial and sustainability-related information, relating to Union companies and financial products, as established by the ESAP Regulation;

‘ESAP Regulation’ means Regulation (EU) 2023/2859 of the European Parliament and of the Council of 13 December 2023¹⁰¹ establishing a European single access point providing centralised access to publicly available information of relevance to financial services, capital markets and sustainability;”,

• (b) by the insertion of the following Regulation after Regulation 17:

“Accessibility on ESAP of information referred to in Regulation 17

17A. (1) The Bank shall be the collection body, as defined in Article 2(2) of the ESAP Regulation, for information referred to in Article 20 of the Directive which is required to be made accessible on ESAP under Article 44a(4) of that Directive.

• (2) When publishing the information referred to in Regulation 17, the Bank shall ensure that the information be made accessible on ESAP.

• (3) The Bank shall ensure that the information referred to in paragraph (2) complies with the following requirements:

  • (a) the information is submitted in a data extractable format as defined in Article 2(3) of the ESAP Regulation or, where required by Union law, in a machine-readable format as defined in Article 2(4) of that Regulation;

  • (b) the information is accompanied by the following metadata:

    • (i) all the names of the investment firm to which the information relates;

    • (ii) where available, the legal entity identifier of the investment firm, as specified pursuant to Article 7(4)(b) of the ESAP Regulation;

    • (iii) the type of information, as classified pursuant to Article 7(4)(c) of the ESAP Regulation;

    • (iv) an indication of whether the information contains personal data.”,

and

• (c) by the insertion of the following Regulation after Regulation 40:

“Accessibility on ESAP of information referred to in Regulation 40

40A. (1) The Bank shall be the collection body, as defined in Article 2(2) of the ESAP Regulation, for information referred to in Article 44 of the Directive which is required to be made accessible on ESAP under Article 44a(1) of that Directive.

• (2) When making public any information referred to in Regulation 40, investment firms or parent undertakings shall submit that information at the same time to the Bank for the purpose of making it accessible on ESAP.

• (3) An investment firm or parent undertaking shall ensure that the information referred to in paragraph (2) complies with the following requirements:

  • (a) the information is submitted in a data extractable format as defined in Article 2(3) of the ESAP Regulation or, where required by Union law, in a machine-readable format as defined in Article 2(4) of that Regulation;

  • (b) the information is accompanied by the following metadata:

    • (i) all the names of the investment firm or parent undertaking to which the information relates;

    • (ii) the legal entity identifier of the investment firm or parent undertaking, as specified pursuant to Article 7(4)(b) of the ESAP Regulation;

    • (iii) the size of the investment firm or parent undertaking by category, as specified pursuant to Article 7(4)(d) of the ESAP Regulation;

    • (iv) the type of information, as classified pursuant to Article 7(4)(c) of the ESAP Regulation;

    • (v) an indication of whether the information contains personal data.

• (4) For the purpose of paragraph (3)(b)(ii), investment firms and parent undertakings, as the case may be, shall obtain a legal entity identifier.”.

• (2) This Regulation shall come into operation on 10 January 2030.

Amendment of Central Bank Act 1942

15.

• (a) in section 33ANE —

• (i) in subsection (1) —

• (I) by the substitution of the following for paragraph (i):

• “(i) a Union parent mixed financial holding company;”,

and

• (II) by the insertion of the following paragraph after paragraph (i):

• “(j) a financial institution.”,

and

• (ii) in subsection (5), by the insertion of “ ‘financial institution’,” after ‘financial holding company’,”,

• (b) in section 33ANF —

• (i) in subsection (1) —

• (I) in paragraph (a)(iv), by the deletion of “and”, and

• (II) in paragraph (b), by the substitution of “contravention, and” for “contravention.”, and

• (III) by the insertion of the following paragraph after paragraph (b):

• “(c) the commission or suspected commission by an administrator or liquidator of a contravention of —

• (i) a provision of Regulation 299A of the European Union (Insurance and Reinsurance) Regulations 2015 ( S.I. No. 485 of 2015 ),

• (ii) any requirement imposed by the Bank under —

  • (I) Part 3 of the Central Bank (Supervision and Enforcement) Act 2013 (No. 26 of 2013),

  • (II) this Part, or

  • (III) the European Union (Insurance and Reinsurance) Regulations 2015 ( S.I. No. 485 of 2015 ),

• (iii) any obligation imposed on an administrator or liquidator by this Part or imposed by the Bank pursuant to a power exercised under this Part.”,

• (ii) by the substitution of the following subsection for subsection (2):

• “(2) For the purpose of subsection (1) —

  • (a) a reference in this Part to a regulated financial service provider or a financial service provider includes a reference to an investment holding company, a mixed financial holding company, a mixed activity holding company or a parent undertaking,

  • (b) a reference in this Part to a prescribed contravention includes a reference to a contravention, by an investment holding company, a mixed financial holding company, a mixed activity holding company or a parent undertaking, of a provision, direction, requirement or obligation referred to in subsection (1), and

  • (c) a reference in this Part to performing a controlled function in relation to a regulated financial service provider includes a reference to being concerned in the management of an investment holding company, a mixed financial holding company, a mixed activity holding company or a parent undertaking.”,

and

• (iii) by the substitution of the following subsection for subsection (4):

• “(4) In this section, ‘administrator’, ‘insurance holding company’, ‘liquidator’ and ‘mixed financial holding company’ have the meaning assigned to them, respectively, in the European Union (Insurance and Reinsurance) Regulations 2015.”,

• (c) in section 33ANG —

• (i) subsection (1)(a), by the substitution of “a mixed activity holding company or a parent undertaking” for “ or a mixed activity holding company” in each place where it occurs,

• (ii) in subsection (1)(b), by the substitution of “a mixed activity holding company or a parent undertaking,” for “or a mixed activity holding company,”

• (iii) in subsection (2), by the substitution of “a mixed activity holding company or a parent undertaking” for “ or a mixed activity holding company” in each place where it occurs,

• (iv) in subsection (2A), by the substitution of “a mixed activity holding company or a parent undertaking” for “ or a mixed activity holding company”, and

• (v) in subsection (4) –

• (I) by the insertion of the following definition:

“ ‘parent undertaking’ has the same meaning as it has in the Regulations of 2021;”,

and

• (II) by the substitution of the following definition for the definition of “relevant provisions”:

“ ‘relevant provisions’ means a provision of Regulation 40A and Regulations 42 to 50 of the Regulations of 2021.”,

and

• (d) in Part 1 of Schedule 2, by the insertion of the following item after item 51:

“

52	No. 38 of 2014	Companies Act 2014	Section 1110KB(5)

”.

Amendment of Irish Takeover Panel Act

16.

• “(2) Proceedings for an offence under section 11(5) or 17(3), or Regulation 29(5) of the European Communities (Takeover Bids (Directive 2004/25/EC)) Regulations 2006 ( S.I. No. 255 of 2006 ), may be brought and prosecuted by the Panel.”.

GIVEN under my Official Seal,

10 February, 2026.

SIMON HARRIS,

Minister for Finance.

Footnotes