FAQ Requirements for financial reporting

Which accounting standards are accepted?

Which accounting standards do issuers apply?

What are the requirements to interim financial reporting?

Are there additional disclosure requirements for real estate and investment companies?

Is there any guidance on the practical application of financial reporting available?

Can one subscribe to a newsletter?


Prospectus Schemes SCHB

Scheme B

Scheme B - Investment Companies

Prospectus Schemes SCHC

Scheme C

Scheme C - Real Estate Companies

Circulars CIR2

Circular No. 2

Circular No. 2 - Financial Reporting


Regulatory Board Communiqué COM201702

Regulatory Board Communiqué No. 2/2017

Partial revision of the Directive on Information relating to Corporate Governance (DCG) and the Directive on Regular Reporting Obligations for Issuers of Equity Securities, Bonds, Conversion Rights, Derivatives and Collective Investment Schemes (DRRO)