A. Periodic reporting

Art. 49
Annual reporting

¹ The issuer is required to publish an annual report. This comprises the audited annual financial statements, in accordance with the applicable financial reporting standard, as well as the corresponding audit report.

² The Regulatory Board may require that additional information be included in annual reporting, specifically details on the structure and function of corporate management and governance.

See also:

• Directive Financial Reporting (DFR)

• Directive Corporate Governance (DCG)

Art. 50
Interim reporting

¹ Issuers of listed equity securities are obliged to publish semi-annual financial statements.

² The publication of quarterly financial statements is voluntary. However, where quarterly financial statements are published, they must be drawn up according to the same principles as apply to semi-annual financial statements.

³ Interim financial statements are subject to neither an audit nor a review.

See also:

• Directive Financial Reporting (DFR)

• Circular No. 1 (CIR1)

Art. 51
Financial reporting standards

Annual and interim financial statements must be drawn up in accordance with a financial reporting standard that is recognised by the Regulatory Board.

See also:

• Directive Financial Reporting (DFR)

• Circular No. 1 (CIR1)