FINANCIAL COMMUNICATION: FRAMEWORK AND PRACTICES - 2019 EDITION

1. General Principles of Financial Communication 12
1 Notions of periodic information, ongoing information and regulatory information 14
2 Principle of equal access to information 17
3 Principle of consistency 18
4 Dissemination of accurate, true and fair information 19
5 Requirement for market disclosure of "insider information" concerning the issuer 20
6 Complete and effective dissemination of regulatory information 25
7 Archiving and transparency of regulatory information 27
8 Financial communication language 28
2. Framework for Financial Communication 32
1 Disclosures of periodic information 35
2 Disclosure of estimates or prospective information 61
3 Events associated with a company's business 66
4 Corporate governance 69
5 Events affecting the shareholding structure 82
6 Risks and litigation 93
7 Rumours and leaked information 96
8 Mergers and acquisitions 97
9 Financial transactions 114
3. Financial Communication Practices 126
1 Calendar and organisation 129
2 Financial marketing and targeting 137
3 Implementation of financial communication 143
4 Providing management with feedback on market perceptions 159
Appendix: Registration document/URD 163
Index: Regulatory texts 173
Alphabetical index 181
Glossary 187

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