The amounts of fines and periodic penalty payments collected by ESMA shall be lodged to an interest bearinginterest-bearing account opened by the accounting officer of ESMA until such time as they become final. SuchIn amountscase multiple fines or periodic penalty payments are collected by ESMA in parallel, the accounting officer of ESMA shall ensure that they are lodged to different accounts or subaccounts. Amounts paid shall not be entered ininto ESMA'sESMA’s budget or recorded as budgetary amounts.
Once ESMA's Accounting Officer has established that the fines or periodic penalty payments have become final following the outcome of all possible legal challenges he shall transfer those amounts plus any interest accruing to the Commission. These amounts shall then be entered in the Union budget under general revenue.
ESMA'sESMA’s Accounting Officer shall report on a regular basis to the Authorising Officer of DGDirectorate-General MARKTfor Financial Stability, Financial Services and Capital Markets Union of the European Commission on the amounts of fines and periodic penalty payments imposed and their status.