Article 222-9 into force since 02 June 2025

Public limited companies (sociétés anonymes) with their registered office in France and whose securities are admitted to trading on a regulated market shall publicly disclose, in accordance with the procedures set out in Article 221-3, the information and reports referred to in Articles L. 225-37, L. 22-10-9, L. 22-10-10, L. 22-10-11, L. 225-68, L. 22-10-20 and L. 22-10-71 of the French Commercial Code no later than on the day they file the report referred to in Article L. 225-100 of the Commercial Code.

Companies organised as partnerships limited by shares (sociétés en commandites par actions) whose securities are admitted to trading on a regulated market shall publicly disclose the information mentioned in Articles L. 226-10-1 and L. 22-10-78 of the Commercial Code in the same conditions.

Other French legal entities shall publicly disclose information about the matters mentioned in the first paragraph under the same conditions as those set out in the first paragraph, if they are required to file their financial statements with the clerk of the commercial court and as soon as the annual statements for the previous year have been approved, otherwise.

Whenever an issuer draws up a universal registration document pursuant to Article 9 (12) of Regulation (EU) No. 2017/1129 of 14 June 2017, that document may include the reports and disclosures mentioned in the first paragraph. In such case, the distribution requirements of that paragraph do not apply.

Whenever the issuer draws up an annual financial report in accordance with Article L. 451-1-2 of the Monetary and Financial Code, it is then exempt from making public the reports and disclosures mentioned in the first two paragraphs, in accordance with the dissemination procedures defined in the first paragraph.