ESMA · ESMA_QA_2027 Answer Published

Additional information in annual and half yearly financial reports; TD Art. 4–5

Regulation
Transparency Directive (TD) Directive 2004/109/EC
Topic
Financial reporting
Submitted
2015-10-23
Answered
2015-10-23
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Question

Should issuers be allowed to include additional elements in the annual and half yearly financial reports, other than those required in articles 4 and 5 of the Transparency Directive?

Answer

[ESMA31-67-127 TD Q2] Additional information such as that provided on a voluntary basis or in accordance with national requirements in annual and half yearly financial reports is allowed as long as it does not render the information misleading.
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