STORI STORI, the Belgian official mechanism for the storage of regulated information Lists Links to websites of listed companies Issuers under supervision Legislation Legislation relating to the obligations of listed companies 14/11/2007 Royal Decree of 14 November 2007 on the obligations of issuers of financial instruments admitted to trading on a regulated market(pdf - 522.77 KB) Files rd_14-11-2007.pdf (pdf - 522.77 KB) (Unofficial consolidated version: 10/2018) 02/08/2002 Article 10 of the law of 2 August 2002 on the supervision of the financial sector and on financial services(pdf - 652.56 KB) Files law_02-08-2002_art10.pdf (pdf - 652.56 KB) (Unofficial consolidated version: 09/2017) Circulars and communications Obligations of listed companies 04/12/2015 FSMA_2015_17 Guidelines on alternative performance measures: implementation by the FSMA(pdf - 32.03 KB) Files fsma_2015_17.pdf (pdf - 32.03 KB) Attachment(s) ESMA Guidelines on Alternative Performance Measures (pdf - 253.76 KB) Q&A: ESMA Guidelines on Alternative Performance Measures (APMs) (pdf - 329.01 KB) 29/08/2013 FSMA_2013_16 eCorporate: transmission of documents(pdf - 742.53 KB) Files fsma_2013_16.pdf (pdf - 742.53 KB) Attachment(s) Manual (pdf - 4.55 MB) List of documents (pdf - 685.05 KB) (update 22 December 2021) Corporate Governance Code Corporate Governance Code 2009 Links Corporate Governance Code 2009 Corporate Governance Code 2020 Links Corporate Governance Code 2020 European Single Electronic Format (ESEF) 22/12/2021 FSMA_2021_19 FAQ on the European Single Electronic Format reporting and eCorporate(pdf - 909.9 KB) Files FAQ on the European Single Electronic Format reporting and eCorporate (pdf - 909.9 KB) 25/01/2021 FSMA_2021_03 eCorporate: adaptations to enable filings in European Single Electronic Format(pdf - 720.06 KB) Files fsma_2021_03_en.pdf (pdf - 720.06 KB) Decisions by supervisors Decisions by supervisors regarding enforcement of IFRSs Opinion of the FSMA Considerations and good practices with respect to inside information disclosures by listed biotech companies 21/10/2020 FSMA_Opinion_2020_02 Questions and answers (FAQ) FAQ about contributions in kind, mergers, divisions and equivalent operations 1. What is the role of the management body within the framework of such operations? 2. What is the role of the shareholders? 3. What are the legal reporting obligations incumbent on the management body and the statutory auditor towards the shareholders? 4. What is the role of the independent directors and of the statutory auditor of the listed company? 5. Are the conflict of interest rules for intra-group decisions (Art. 7:97 of the Code of Companies and Associations) applicable to these types of operations? 6. What are the points requiring attention with regard to a fairness opinion? 7. What kind of information on the justification of the exchange ratio must be reported in the legal reports? 8. What are the points requiring attention with regard to communications about the operation? 9. What is the competence of the FSMA?