DOC-2017-09 2017 Accounts Closing

The Autorité des marchés financiers (AMF) issued Recommendation DOC-2017-09 on October 27, 2017, to provide guidance on the closing of accounts for the year 2017. This document serves as a doctrinal reference for issuers regarding periodic financial information and accounting matters. It is applicable under Article 223-1 of the AMF General Regulation and addresses specific accounting procedures and financial operations.

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I - Issuers and Financial Information I. 1 - Periodic Information I. 1.5 - Accounting Information I. 1.5.2 - Closing of Accounts for Previous Years

Doctrine Information and Financial Operations

2017 Accounts Closing

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Applicable from October 27, 2017 Recommendation DOC-2017-09

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Article 223-1 of the AMF General Regulation Legal notices: Publisher: The Director of the Communication Department of the AMF. Contact: Communication Department, Autorité des marchés financiers - 17, place de la Bourse - 75082 Paris Cedex 02