Knowledge Base

Within what timeframe must the annual financial report be published after the fiscal year-end according to the Code monetaire et financier?

Two months

Three months

Four months

Five months

Which European directive harmonizes periodic reporting obligations for issuers whose securities are admitted to a regulated market?

Prospectus Directive 2017/1129

Transparency Directive 2004/109/EC

Delegated Regulation 2019/815

Regulation EC 1606/2002

What format must be used for IFRS consolidated financial statements for fiscal years beginning on or after January 1, 2021?

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Universal Registration Document (URD)

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Transparency Directive

Prospectus Regulation

Delegated Regulation 2019/815

Article L.451-1-2 of the Code monetaire et financier

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European texts

National texts

The legal requirement for quarterly reporting was abolished in France since January 1, 2015.

True

False

The half-yearly financial report must include consolidated financial statements prepared under IFRS.

True

False

For how long must the annual financial report be kept available to the public?

Five years

Eight years

Ten years

Twelve years