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Professional guide
12 January 2017

AMF policy handbook for small and mid caps

The AMF has compiled this handbook for small and mid cap issuers . By recalling the main financial disclosure-related documents that issuers should be familiar with, this handbook addresses key issues and questions on the following themes : financial reporting and disclosure principles, principle of inside information and prevention of insider dealing by senior executives, Information provided by senior executives and shareholders, trading in securities and market-related questions, governance, IFRS accounting information.