FINANCIAL COMMUNICATION: FRAMEWORK AND PRACTICES - 2019 EDITION

16 REGULATORY INFORMATION Documents and information disseminated with respect to periodic and ongoing information make up “ regulatory information ” for which dissemination to the public is subject to specific regulations provided for in the AMF General Regulations. The content of this regulatory information, which is detailed in this guide, will differ depending on whether the issuer’s securities are admitted to trading on a regulated market or on an organised multilateral trading facility. In the first case, if the securities are traded on a regulated market such as Euronext Paris, regulatory information includes the following documents which are listed in article 221-1 of the AMF General Regulations: n annual financial reports; n half-yearly financial reports; n reports on payments to governments provided for in article L. 225-102-3 of the French Commercial Code; n the board of directors’ or supervisory board’s report on corporate governance, provided for in articles L. 225-37 and L. 225-68 of the French Commercial Code 8 , and the report of the statutory auditors on the aforementioned report; n information related to the number of voting rights and the number of shares which make up share capital; n a description of share buyback programmes; n a notice describing how a prospectus is made available; n insider information listed in application of article 17 of the Market Abuse Regulation 9 ; n a notice describing the means by which information will be made available to shareholders prior to a shareholders’ meeting (documentation listed in article R. 225-83 of the French Commercial Code); n the information provided for in article 223-21 of the AMF General Regulations (any modifications to rights relating to different categories of shares or modifications to issuance conditions likely to have a direct impact on the rights of holders of non-equity instruments); n the declaration relating to the competent authority which controls the regulatory information; n the disclosures related to the crossing of thresholds, which must be communicated to the AMF. 8 – Order no. 2017-1162 of July 12, 2017 amended disclosure requirements for joint stock companies (SAs) and partnerships limited by shares (SCAs) by reorganising the management report and the corporate governance report, which replaces the chairman’s report for financial periods beginning on or after January 1, 2017. 9 – Quarterly financial information, which has been optional since January 1, 2015, is no longer deemed to be regulatory information, but may constitute insider information (see Part 2, Section 1 “Disclosure of quarterly or interim information”). Consequently, it is now disclosed as ongoing information (see Part 1, Section 5 “Requirement for market disclosure of ‘insider information’ concerning the issuer”).