FINANCIAL COMMUNICATION: FRAMEWORK AND PRACTICES - 2019 EDITION

33 Contents Part 2 1  z Disclosures of periodic information 35 Disclosure of annual results 36 Disclosure of half-yearly results 48 Disclosure of quarterly or interim information 51 Components related to periodic disclosures 52 2  z Disclosure of estimates or prospective information 61 Disclosure of qualitative prospective information 61 Disclosure of quantitative prospective financial information 62 Disclosure of estimated financial data 63 Profit warnings 65 3  z Events associated with a company’s business 66 Sales and marketing 66 Production 67 Research & development 67 Employee-related events 67 Financial difficulty 68 4  z Corporate governance 69 Reference to a corporate governance code 69 Composition of the executive, board of directors or supervisory board 69 Activities of the executive, board of directors or supervisory board 71 Compensation and benefits 72 Related-party agreements 78 Shareholders’ meetings 79 5  z Events affecting the shareholding structure 82 Changes in the shareholding structure 82 Buyback and/or disposal by the issuer of its own shares 86 Liquidity contract 89 Dividends 90