Directive 2004/109/EC of the European Parliament and of the Council of 15 December 2004 on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market and amending Directive 2001/34/EC and Commission Delegated Regulation (EU) 2018/815 of 17 December 2018 supplementing Directive 2004/109/EC of the European Parliament and of the Council with regard to regulatory technical standards on the specification of a single electronic reporting formatrequire listed companies to prepare and publish their annual financial report (including the financial statements and the consolidated financial statements) in XHTML electronic format, marking certain information of the consolidated financial statements with INLINE XBRL specifications. On 2 February 2023, Assonime issued its Case No. 2/2023 specifying that shareholders are entitled to examine all documents deposited at the registered office of the company for meetings already convened, including financial statements. However, the company is not required to make these documents available to shareholders in electronic format at the time they physically attend the meeting.
Originally published by March, 2023
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.