ESMA_QA_2027
23/10/2015
Subject Matter
Additional information in annual and half yearly financial reports; TD Art. 4–5
Original question
Should issuers be allowed to include additional elements in the annual and half yearly financial reports, other than those required in articles 4 and 5 of the Transparency Directive?
ESMA Answer
23-10-2015
Original language
[ESMA31-67-127 TD Q2]
Additional information such as that provided on a voluntary basis or in accordance with national requirements in annual and half yearly financial reports is allowed as long as it does not render the information misleading.
Status: Answer Published
Additional Information
Level 1 Regulation
Transparency Directive (TD) Directive 2004/109/EC
Historic Question Reference
[ESMA31-67-127 TD Q2]
Topic
Financial reporting