Periodic information is information to be disclosed regularly, such as the annual or half-yearly financial report, the annual communiqué, etc.
The time of disclosure of periodic information is normally included in a financial calendar. That calendar should at all times provide an overview of financial events for the next 12 months.
Regulated information
Periodic information is regulated information.
Specific disclosure and storage obligations apply to regulated information:
- Dissemination (or disclosure) – to be done using media and in a manner ensuring fast access to such information on a non-discriminatory basis to as wide a public as possible.
- Storage - regulated information is to be made available on:
- the issuer’s website.
- eCorporate. Regulated information uploaded to eCorporate is automatically recorded in STORI.
To learn more about technical requirements regarding the publication of regulated information, please refer to
Deadlines
Periodic information must always be disclosed within a specific period of time.
The disclosure deadlines for the most common periodic information are the following:
- The annual financial report must be made public by or no later than the first of the following two dates:
- no later than thirty days before the annual general meeting; or
- no later than four months after each financial year-end.
- The half-yearly financial report must be made public no later than three months after the first half year.
- The (optional) annual communiqué is disclosed in the period between the preparation of the financial statements and the publication of the annual financial report.