The CDVM reminds issuers of the deadline for the publication of financial statements for the second half of 2011.

  • March 31st, 2013, deadline for publication of financial statements.

Issuers subject to the disclosure of consolidated accounts, shall proceed to the publication of the said accounts within the same deadlines as the corporate financial statements

Issuers who will publish their annual accounts in respect of the fiscal year 2012 on or before March 31st, 2013, are exempt from the publication for the second half of 2012.

The CDVM recommendations in terms of the financial disclosure

On the occasion of financial publications under the second half of 2012, the CDVM strongly recommends issuers to:

  • publish detailed comments on the results achieved;
  • hold information briefings with financial analysts and the specialised press after the publication of results.
  • Post the published financial statements on the Website. However, such statements are subject to a prior disclosure in a newspaper authorized to publish legal notices, before being available on the Internet.

For more information refer to Book III of the CDVM Circular, downloadable from the link below:

Capital Market Code