I - Issuers and Financial Information

I. 1 - Periodic Information

I. 1.1. Guide on Periodic Information

Doctrine Periodic & Permanent Information

Guide on Periodic Information for Listed Companies

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Applicable as of July 28, 2023 Position - Recommendation DOC-2016-05

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Summary

The Guide on Periodic Information is addressed to all listed companies whose financial instruments are traded on Euronext Paris. It also contains a section dedicated to the periodic information obligations of companies registered on Euronext Growth and Euronext Access. Its objective is to bring together the positions and recommendations of the AMF and ESMA on the subject. It presents the content and dissemination methods for the following information: annual and semi-annual financial reports; internal control and risk management; the non-financial performance statement; the corporate governance report; the report on payments to governments; quarterly or interim information; the description of alternative performance indicators; accounting information (pro forma, estimated financial data); press releases to be distributed (notably those relating to the announcement of annual and semi-annual results, the choice of competent authority, and auditors' fees).

Modifications made on July 28, 2023

As of July 2023, issuers have the option to deposit their semi-annual financial report ("SFR"), their registration document serving as an SFR (or amendment serving as an SFR) in ESEF format (i.e., in XHTML format with XBRL tags in the case of consolidated accounts under IFRS, or in XHTML format in other cases).

This guide has been modified (questions 3.5.1; 3.7.1, paragraphs 9.4.1 and 9.4.2) as well as the instruction regarding the filing of regulated information (DOC-2007-03) to allow for the filing of SFRs in ESEF format. A detailed table is added to the annex of this instruction to clarify the formats and languages of Regulated Information (DEU) and annual financial reports filed with the AMF.

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The Guide on Periodic Information is addressed to all listed companies whose financial instruments are traded on Euronext Paris. It also contains a section dedicated to the periodic information obligations of companies registered on Euronext Growth and Euronext Access. Its objective is to bring together the positions and recommendations of the AMF and ESMA on the subject. It presents the content and dissemination methods for the following information: annual and semi-annual financial reports; internal control and risk management; the non-financial performance statement; the corporate governance report; the report on payments to governments; quarterly or interim information; the description of alternative performance indicators; accounting information (pro forma, estimated financial data); press releases to be distributed (notably those relating to the announcement of annual and semi-annual results, the choice of competent authority, and auditors' fees).

[Download the doctrine]

The Guide on Periodic Information is addressed to all listed companies whose financial instruments are traded on Euronext Paris. It also contains a section dedicated to the periodic information obligations of companies registered on Euronext Growth and Euronext Access. Its objective is to bring together the positions and recommendations of the AMF and ESMA on the subject. It presents the content and dissemination methods for the following information: annual and semi-annual financial reports; internal control and risk management; the non-financial performance statement; the corporate governance report; the report on payments to governments; quarterly or interim information; the description of alternative performance indicators; accounting information (pro forma, estimated financial data); press releases to be distributed (notably those relating to the announcement of annual and semi-annual results, the choice of competent authority, and auditors' fees).

[Download the doctrine]

The Guide on Periodic Information is addressed to all listed companies whose financial instruments are traded on Euronext Paris. It also contains a section dedicated to the periodic information obligations of companies registered on Euronext Growth and Euronext Access. Its objective is to bring together the positions and recommendations of the AMF and ESMA on the subject. It presents the content and dissemination methods for the following information: annual and semi-annual financial reports; internal control and risk management; the non-financial performance statement; the corporate governance report; the report on payments to governments; quarterly or interim information; the description of alternative performance indicators; accounting information (pro forma, estimated financial data); press releases to be distributed (notably those relating to the announcement of annual and semi-annual results, the choice of competent authority, and auditors' fees).

[Download the doctrine]

Reference texts

Articles L. 451-1-1 to 451-1-6 of the Monetary and Financial Code

Title II of Book II of the AMF General Regulation

The Guide on Periodic Information is addressed to all listed companies whose financial instruments are traded on Euronext Paris. It also contains a section dedicated to the periodic information obligations of companies registered on Euronext Growth and Euronext Access. Its objective is to bring together the positions and recommendations of the AMF and ESMA on the subject. It presents the content and dissemination methods for the following information: annual and semi-annual financial reports; internal control and risk management; the non-financial performance statement; the corporate governance report; the report on payments to governments; quarterly or interim information; the description of alternative performance indicators; accounting information (pro forma, estimated financial data); press releases to be distributed (notably those relating to the announcement of annual and semi-annual results, the choice of competent authority, and auditors' fees).

[Download the doctrine]

Reference texts

Articles L. 451-1-1 to 451-1-6 of the Monetary and Financial Code

Title II of Book II of the AMF General Regulation

The Guide on Periodic Information is addressed to all listed companies whose financial instruments are traded on Euronext Paris. It also contains a section dedicated to the periodic information obligations of companies registered on Alternext. Its objective is to bring together the positions and recommendations of the AMF and ESMA on the subject. It presents the content and dissemination methods for the following information: annual and semi-annual financial reports; the president's report on internal control and risk management procedures; the report on payments to governments; quarterly or interim information; the description of alternative performance indicators; accounting information (pro forma, estimated financial data); press releases to be distributed (notably those relating to the announcement of annual and semi-annual results, the choice of competent authority, and auditors' fees).

[Download the doctrine]

Reference texts

Articles L. 451-1-1 to 451-1-6 of the Monetary and Financial Code

Title II of Book II of the AMF General Regulation

Keywords

Market Abuse

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