AMF issues 2026 year-end closing recommendations for listed issuers
The French AMF has published its annual recommendations for the 2026 year-end closing, aligned with ESMA supervisory priorities, covering IFRS 18 preparation, risk and uncertainty disclosure, restructuring operations and ESEF formatting. Issuers are asked to strengthen the quality and transparency of financial information, with particular attention to liquidity risk, covenants, fair value assumptions and IFRS 5 classification. A review of CAC 40 and EURO STOXX 50 interim financial statements found uneven disclosure on IFRS 18 impacts and on segment information.
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AMF warns public against unauthorised crypto-asset websites identified in Q3 2026
The French AMF has published an updated warning list of websites offering crypto-assets or crypto-asset services in France without authorisation, covering new domains identified in the third quarter of 2026. Since the start of 2026, 64 names have been added to the blacklist. The regulator reminds investors to verify providers against its whitelist of authorised crypto-asset service providers (PSCA).
19 Oct 2026
AMF publishes new instruction on liquidity management for OPCI and evergreen FCPR
On 13 October 2026, the French AMF published instruction DOC-2026-05 and adjusted instructions DOC-2011-22 and DOC-2011-23, specifying the liquidity management requirements for OPCI and open-ended FCPR ("FCPR evergreen") not authorised under the ELTIF Regulation. The previous 30-40% liquidity cushion expectation is replaced by a permanent liquid asset cushion calibrated on redemption frequency or notice period, with a minimum of 25% for monthly redemptions. Existing funds have until 13 October 2028 to comply and must notify the AMF via the ROSA extranet.
13 Oct 2026
AMF highlights ESMA's 2026 enforcement priorities for sustainability reporting
On 13 October 2026 ESMA published its annual European Common Enforcement Priorities (ECEP), and the AMF is drawing listed companies' attention to the sustainability-related priorities ahead of the 2026 reporting cycle, the third year of CSRD application. ESMA reconfirms the double materiality priority and adds a second priority on coherence between material impacts, risks and opportunities (IROs) and policies, actions, targets and metrics (PATs), with a focus on ESRS E1 (climate) and S1 (own workforce). In a transition year, companies applying Set 2, Set 1 or Set 1 with the specific alleviations of the 3 July 2026 delegated act are expected to be transparent about which ESRS version they use.
14 Oct 2026