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Date: 2025-10-08 Category: Not Applicable State: Union Government Country: Europe

Decision (EU) 2025/1660 of the European Parliament of 7 May 2025 on the closure of the accounts of the European Securities and Markets Authority for the financial year 2023

Issued by European Parliament · Not Applicable

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Executive Summary & Key Takeaways

**Executive Summary** This document is Decision (EU) 2025/1660 of the European Parliament regarding the closure of accounts for the European Securities and Markets Authority (ESMA) for the financial year 2023. The decision, dated 7 May 2025, approves the closure of ESMA's accounts for 2023. The President of the Parliament is instructed to forward the decision to relevant parties and arrange publication. **Key Points / Main Content** * **Approval of Accounts:** The European Parliament approves the closure of the accounts of the European Securities and Markets Authority (ESMA) for the financial year 2023. * **Forwarding Instruction:** The President of the European Parliament is instructed to: * Forward the decision to the Executive Director of ESMA. * Forward the decision to the Council, the Commission, and the Court of Auditors. * Arrange for the publication of the decision in the Official Journal of the European Union (L series). **Impact Analysis** **European Securities and Markets Authority (ESMA) Executive Director** * **Impact:** Must be aware that the Parliament has approved the closure of accounts for the financial year 2023. * **Action Required:** No specific action is stated, but the Executive Director should review the decision upon receiving it. **European Parliament President** * **Impact:** Responsible for executing the directives outlined in the decision. * **Action Required:** Forward the decision to the ESMA Executive Director, the Council, the Commission, and the Court of Auditors. Also, arrange for its publication in the Official Journal of the European Union (L series). **Council, Commission, and Court of Auditors** * **Impact:** Receives a formal notification of the decision. * **Action Required:** Review the decision upon receipt; no additional immediate action specified.

Key Entities Referenced

European Securities and Markets Authority: The central entity whose financial accounts are being closed and reviewed in this decision. Regulation (EU, Euratom) 2018/1046: Regulation on the financial rules applicable to the general budget of the Union. Regulation (EU) No 1095/2010: Regulation establishing the European Securities and Markets Authority. Court of Auditors: The EU institution responsible for auditing the accounts of EU agencies, including the European Securities and Markets Authority. Treaty on the Functioning of the European Union: The treaty which defines the functioning and objectives of the European Union.
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Official Journal EN of the European Union L series 2025/1660 8.10.2025 DECISION(EU) 2025/1660 OF THE EUROPEAN PARLIAMENT of 7 May 2025 on the closure of the accounts of the European Securities and Markets Authority for the financial year 2023 THE EUROPEAN PARLIAMENT, — having regard to the final annual accounts of the European Securities and Markets Authority for the financial year 2023, — having regard to the Court of Auditors’ annual report on EU agencies for the financial year 2023, together with the agencies’ replies(1), — having regard to the statement of assurance(2)as to the reliability of the accounts and the legality and regularity of the underlying transactions provided by the Court of Auditors for the financial year 2023, pursuant to Article 287 of the Treaty on the Functioning of the European Union, — having regard to the Council’s recommendation of 17 February 2025 on discharge to be given to the Authority in respect of the implementation of the budget for the financial year 2023 (05755/2025 – C10-0024/2025), — having regard to Article 319 of the Treaty on the Functioning of the European Union, — having regard to Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012(3), and in particular Article 70 thereof, — having regard to Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the financial rules applicable to the general budget of the Union(4), and in particular Article 70 thereof, — having regard to Regulation (EU) No 1095/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Securities and Markets Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/77/EC(5), and in particular Article 64 thereof, — having regard to Commission Delegated Regulation (EU) 2019/715 of 18 December 2018 on the framework financial regulation for the bodies set up under the TFEU and Euratom Treaty and referred to in Article 70 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council(6), and in particular Article 105 thereof, — having regard to Rule 102 of and Annex V to its Rules of Procedure, — having regard to the opinions of the Committee on Employment and Social Affairs, the Committee on the Environment, Climate and Food Safety, the Committee on Transport and Tourism, the Committee on Fisheries, the Committee on Culture and Education, the Committee on Civil Liberties, Justice and Home Affairs, and the Committee on Women's Rights and Gender Equality, — having regard to the report of the Committee on Budgetary Control (A10-0065/2025), (1) OJ C, C/2024/6332, 24.10.2024, ELI: http://data.europa.eu/eli/C/2024/6332/oj. (2) OJ C, C/2024/6041, 10.10.2024, ELI: http://data.europa.eu/eli/C/2024/6041/oj. (3) OJ L 193, 30.7.2018, p. 1, ELI: http://data.europa.eu/eli/reg/2018/1046/oj. (4) OJ L, 2024/2509, 26.9.2024, ELI: http://data.europa.eu/eli/reg/2024/2509/oj. (5) OJ L 331, 15.12.2010, p. 84, ELI: http://data.europa.eu/eli/reg/2010/1095/oj. (6) OJ L 122, 10.5.2019, p. 1, ELI: http://data.europa.eu/eli/reg_del/2019/715/oj. ELI: http://data.europa.eu/eli/dec/2025/1660/oj 1/2EN OJ L, 8.10.2025 1. Approves the closure of the accounts of the European Securities and Markets Authority for the financial year 2023; 2. Instructs its President to forward this decision to the Executive Director of the European Securities and Markets Authority, the Council, the Commission and the Court of Auditors, and to arrange for its publication in the Official Journal of the European Union(L series). The President The Secretary-General Roberta METSOLA Alessandro CHIOCCHETTI 2/2 ELI: http://data.europa.eu/eli/dec/2025/1660/oj

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