More timely and more reliable information about the share issuer's performance over the financial year also requires a higher frequency of interim information. A requirement should therefore be introduced to publish an interim management statement during the first six months and a second interim management statement during the second six months of a financial year. Share issuers who already publish quarterly financial reports should not be required to publish interim management statements.
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New version applies from 04/01/2011 — introduced by Directive 2010/73/EU, Directive 2010/78/EU.
62 provisions change.
Later versions: 26/11/2013, 18/03/2021, 05/01/2023, 09/01/2024.
Recital 16 changes in this version: compare with the current text.