In a sensitive economic environment that varies by geographic region and business sector, the financial markets are paying greater attention to the transparency and accuracy of information relating to risk.
The AMF recommends that the issuers concerned accordingly adapt and specify financial information, especially when presenting results and publishing annual reports and registration documents.
This recommendation on financial information supplements AMF Recommendation 2011-16 regarding publication of financial statements for 2011 and the AMF’s recommendation concerning risk factors dated 29 October 2009.
The recommendation is available on the AMF’s website, section Texts > Access by category of text > AMF Recommendations
