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The disclosure of financial information in accordance with the European directives

Article

French

ID: <10670/1.73gcl0>

Abstract

Particular instruments for the establishment of a single market for securities, a number of European directives have been adopted in order to facilitate the listing of an issuer on several financial venues. The most important text in this area is Directive 80/390/EEC, as amended, which coordinates the conditions for drawing up, monitoring and distributing the prospectus to be published for the admission of securities to official stock exchange listing. Although the directives are not directly applicable and are intended only to establish minimum harmonisation of practices, operators are now assured that they will find the necessary information and prospectuses, presented under comparable conditions, irrespective of the stock market in question.

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