As from 1 January 2021, issuers whose securities are admitted to trading on a regulated market are required to prepare and publish their annual financial reports in accordance with the ESEF (European Single Electronic Format, as per Regulation (EU) 2019/815 of 17 December 2018) reporting format.
On 11 December 2020, the European Parliament and the Council agreed to authorize Member States to grant issuers the option to postpone the application of this obligation for one year.
On 18 January 2021, the AMF informed that the General Regulation has been amended accordingly and more especially the article 222-3 to include the obligation to publish financial reports in European Single Electronic Format and also confirm the possibility to postpone this obligation by one year.
The AMF answered the frequently asked questions about this topic and published the answers, please find the FAQ under this link (only available in French).
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Please note that any information provided is general in nature, is based on the latest publicly available information as analyzed on a best endeavor basis and does not constitute any specific legal opinion or advice.
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