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Coulance bij niet tijdig kunnen deponeren financiële verslaggeving

De Europese autoriteit voor effecten en markten (ESMA) vindt dat in de Europese Unie dezelfde regels moeten gelden voor ondernemingen die door de coronacrisis niet voor 1 mei hun financiële verslaggeving kunnen publiceren. Nationale toezichthouders mogen dan coulance betrachten.

Normaal zijn uitgevende instellingen verplicht om uiterlijk 30 april hun financiële verslaggeving over het jaar ervoor - in dit geval 2019 - beschikbaar te stellen en deze bij de AFM te deponeren.

Maar gezien de bijzondere omstandigheden die nu gelden in verband met de uitbraak van het coronavirus stelt ESMA in haar verklaring voor dat nationale toezichthouders de deadlineregels minder strikt hanteren, voor zover eventuele vertraging is veroorzaakt door de gevolgen van het coronavirus.

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