CSSF issues press release on the enforcement of the 2013 financial information prepared by issuers of securities

On 8 January 2014, the Commission de Surveillance du Secteur Financier (CSSF) issued press release 14/02 (PR 14/02). This press release is relevant to all issuers whose home member state, within the meaning of the law of 11 January 2008 on transparency requirements for issuers of securities, as amended, is Luxembourg and who prepare their financial statements in accordance with International Financial Reporting Standards (IFRS).

The CSSF is responsible, among others, to supervise that persons falling within the scope of the Transparency Law (the relevant issuers) adhere to their obligations arising out of the Transparency Law.

As per article 3 of the Transparency Law, the relevant issuers must publish annual reports within four months of the end of their financial year. Annual reports comprise inter alia a management report as well as financial information, which must be prepared in accordance with article 3(3) of the Transparency Law…

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