ESMA_QA_2027

Status: ✅ Answer Published

Link to ESMA Q&A tool: https://www.esma.europa.eu/publications-data/questions-answers/2027

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Regulatory Context

Regulation : TRANSPARENCE

Level 1 Regulation: Transparency Directive (TD) Directive 2004/109/EC

Level 2 Regulation: No information available

Level 3 Regulation: No information available

Topic: Financial reporting

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

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Question

Submission Date: 23 October 2015

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?

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ESMA Answer

Answer Date: 23-10-2015

[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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This document was automatically extracted from the ESMA EMIR Q&A database.