Events listed in Transparency Directive (TD)
Compliance table on the Guidelines on the enforcement of financial information
ID 25544
Following the revision of the guidelines on enforcement of financial information which were applicable as of January 1, 2022, ESMA has published an updated version of the corresponding compliance table. The table sets out which member states comply or intend to comply with the guidelines and – in latter case – by which date such compliance is expected. Comparing the current compliance table (ESMA32-67-802) ...
Złożenie wniosku o ponowne rozpatrzenie sprawy dot. URSUS SA w upadłości
ID 23925
On June 28, 2023, the Polish Financial Supervision Authority (KNF) published a press release to inform that the appointed bankruptcy trustee of Ursus SA (in bankruptcy), a manufacturer of agricultural machinery which was recently fined for violating the Act on Public Offerings on various occasions, has filed an application to have the case reconsidered by the KNF. To recall, Ursus SA was fined in ...
Nałożenie kary pieniężnej na URSUS SA w upadłości
ID 23775
The Polish Financial Supervision Authority (KNF) has published a press release to inform that it has fined URSUS SA (in bankruptcy) for breaching Article 56 of the Act on Public Offerings, Conditions Governing the Introduction of Financial Instruments to Organised Trading, and Public Companies (Act on Public Offerings). Specifically, the company was fined for numerous breaches of this article because of its failure to ...
The CNMV reminds listed companies that they should explain better their Alternative ...
ID 22804
The CNMV (Comisión Nacional del Mercado de Valores) has issued a reminder to listed companies to provide better explanations for their alternative performance measures (APMs) to avoid confusing investors. APMs are financial performance measures that are not defined by accounting regulations or other standards, such as EBITDA, recurrent operating income, or free cash flow. These measures are not standardized and can differ from company ...
Nadzór nad wypełnianiem obowiązków informacyjnych przez emitentów papierów ...
ID 22322
The Polish Financial Supervision Authority (KNF) has issued a press release to announce that is has published a Report on the financial disclosures of issuers in 2022. The report presents information on the findings of the Authority from its recent review of (financial) disclosures, thereby addressing selected financial reporting issues, to which attention should be drawn when preparing financial statements for subsequent reporting periods. ...
New consolidated version: Commission Delegated Regulation (EU) 2019/815 of 17 ...
ID 21979
A new consolidated version of Commission Delegated Regulation (EU) 2019/815 relating to technical standards for the preparation of financial statements of listed issuers in accordance with the European Single Electronic Format (ESEF) was published in the Official Journal (OJ) of the EU. The consolidated text includes the most recent amendments made to the Delegated Regulation made by Commission Delegated Regulation (EU) 2022/2553. Latter revised ...
Nałożenie kar pieniężnych na Zakłady Mięsne Henryk Kania SA w upadłości
ID 21500
The Polish Financial Supervision Authority (KNF) has published a press release to inform that it has fined Zakłady Mięsne Henryk Kania SA for breaching Article 56 of the Act on Public Offerings, Conditions Governing the Introduction of Financial Instruments to Organised Trading, and Public Companies (Act on Public Offerings). Specifically, the company was fined for various breaches of this article because of its failure ...
New consolidated version: Directive 2004/109/EC of the European Parliament and of ...
ID 21445
A new consolidated version of Directive 2004/109/EC, the so-called Transparency Directive, specifying disclosure requirements of listed issuers was published in the Official Journal (OJ) of the EU. This latest consolidated version includes the modifications made by Directive (EU) 2022/2464, the so-called Corporate Sustainability Reporting Directive (CSRD), (a) to set out provisions as regards issuers‘ obligation to obtain and publicly disclose an „assurance opinio ...