Instruction COSOB 26-02 Fixing the Content of Annual and Semi-Annual Reports for Issuers and Key Financial Indicators for Quarterly Releases

The Algerian Capital Market Authority (COSOB) issues Instruction 26-02 to standardize the mandatory content of annual and semi-annual reports for market issuers. The regulation details specific disclosure requirements for shareholder information, corporate governance, financial performance, risk management, and statutory financial statements. Additionally, it mandates key operational and financial indicators for quarterly press releases to ensure consistent market transparency.

Algeria

Commission d'Organisation et de Surveillance des Operations de Bourse