In France, issuers have both periodic and ongoing duties of disclosure to the AMF:

  • the periodic duty covers annual and quarterly financial statements, reports on internal control and corporate governance, etc.;
  • the ongoing duty applies to all issuers of listed securities and covers making public, as soon as possible, details of any inside information. This duty is mainly imposed by the MAR, where pursuant to Article 17(1) it applies to issuers whose shares are listed on a regulated market of a European Union Member State, including MTFs and OTFs.
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