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Book II - Issuers and financial disclosure
Title II - Periodic and ongoing disclosure obligations
Chapter II - Periodic information
Section 1 - Financial and accounting information
Sub-section 2 - Annual financial reports
Article 222-3 from 02/06/2025

Article 222-3 into force since

  • Version into force since
ELI : /en/eli/fr/aai/amf/rg/article/222-3/20250602/notes

For issuers whose securities are admitted to trading on a regulated market, the annual financial report referred to in Article L. 451-1-2 I of the Monetary and Financial Code and Articles 222-12 and 222-13 shall be drawn up in accordance with a single electronic reporting format as defined by European Delegated Regulation 2019/815 of 17 December 2018. However, the abovementioned issuers may choose to apply this format only for financial years beginning from 1 January 2021 inclusive.