The EU Transparency Directive: Periodic reporting requirements

The EU Transparency Directive: Periodic reporting requirements (1.47mb)

July 2007

This short publication provides guidance for listed companies required to implement the EU's new Transparency Directive rules relating to periodic reporting requirements. It addresses key issues such as:

• reporting deadlines
• quarterly reporting requirements
• content in a typical quarterly report
• how directors can address the requirements to provide “responsibility statements”
• content of the narrative report accompanying the half-yearly financial statements