# Article 10 — Collection of fines and periodic penalty payments **Commission Delegated Regulation (EU) 2021/731 · binding · OJ L 158, 6.5.2021 · dated 26 Jan 2021 [in force]** *In force · Commission Delegated Regulation (EU) 2021/731, OJ L 158, 6.5.2021 · Checked against EUR-Lex on 26 Oct 2026 · [Official source](https://eur-lex.europa.eu/eli/reg_del/2021/731/oj/eng)* The amounts of fines and periodic penalty payments collected by ESMA shall be lodged to an interest-bearing account opened by the accounting officer of ESMA until they become final. In case 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 in ESMA’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 or she shall transfer those amounts plus any interest accruing to the European Commission. These amounts shall be entered in the Union budget under general revenue. ESMA’s Accounting Officer shall report on a regular basis to the Authorising Officer of Directorate-General for 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.