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In-depth Listed companies & corporate financing

Regulatory obligations in financial communication : AMF publishes a policy handbook for small and mid-caps

Published on December 22, 2016

Financial communication of listed companies is regulated at various levels : Transparency Directive, Market Abuse Directive, Accounting standards, AMF general regulations, …. Aware of the difficulties sometimes encountered by small and mid-caps, the AMF publishes a policy handbook. As a true practical guide, it brings together the main rules of communication and financial information of listed companies.

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Implementation of IFRS 9 - Financial instruments: the AMF adopts ESMA’s recommendations

Published on December 20, 2016

IFRS 9 - Financial instruments will apply as from 1 January 2018. To that end, ESMA has clarified the information it expects from listed companies by that date, to enable users to assess and understand the expected impacts on the financial statements at the time of initial application of this standard. The AMF has incorporated these clarifications into a recommendation (DOC-2016-12).

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Ongoing and periodic information: the AMF has published two guides to help listed companies

Published on November 24, 2016

The Autorité des Marchés Financiers (AMF) has published two guides. The first deals with ongoing information (DOC-2016-08) and aims to help listed companies and their executives carry out the new duties required by the European market abuse regulation (MAR). The second deals with periodic information (DOC-2016-05) and details companies’ key disclosure obligations, as well as the relevant positions and recommendations of the AMF and the ESMA.

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