It's been asserted (more specifically now) in an answer to another question here that the 2012 (actually Jan 2013) ESM MoUs are effectively the same as the 2020 ESM "coronavirus" MoUs.
Reasons I'm suspicious of this claim: first the passage quoted in that answer (from Wikipedia) seems to have an entirely wrong/implausible focus in 2020, i.e.
The signed conditional MoU agreement will focus on requirements for fiscal consolidation and structural reforms to improve the sovereign financial stability.
I can't see a 2020 "coronovarus" MoU still emphasizing fiscal consolidation as the primary goal.
Second, the Wikipedia page mentions (as a preamble to the above statement) the IMF as being involved:
When applying for ESM support, the country in concern will be analyzed and evaluated on all relevant financial stability matters by the so-called Troika (European Commission, ECB and IMF)
So, do the 2020 ESM "coronavirus" MoUs have (1) the same emphasis on fiscal consolidation (as the 2013 ones), and (2) do they [still] call for a role for the IMF in the process?
(I see there has been a lot of "water under bridge" in terms of ESM proposals/developments since 2013, but I haven't digested all that to answer my own question, yet.)