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Guidelines On outsourcing to cloud service providers 10/05/2021| ESMA50-164-4285. ESMA REGULAR USE. Table of Contents I. Scope ........................................ ........................................ ........................................ ...... 2. II. Legislative references, abbreviations and definitions ........................................ ............... 3. III. Purpose ........................................ ........................................ ........................................ ... 9. IV. Compliance and reporting obligations ........................................ ...................................... 9. V. Guidelines on outsourcing to cloud service providers ........................................ .............10. Guideline 1. Governance, oversight and documentation.

Commission Delegated Regulation (EU) 2013/231 of 19 December 2012 supplementing Directive 2011/61/EU of the European Parliament and of the Council with regard to exemptions, general operating conditions, depositaries, leverage, transparency and supervision4

  Guidelines, 2013, Directive, Transparency