Most listed companies will soon be publishing their results for the first half of 2020. This will likely be their first mandatory periodic report to investors that provides a more comprehensive and detailed view of the impact of the COVID-19 pandemic on their financial situation, their activities and their results.
The FSMA wishes to set out a number of points that are to be taken into account in this regard, in the form of a Q&A published as a follow-up on:
- its press release of 26 March 2020 on the impact of the COVID-19 crisis;
- its Q&A published in April 2020 on the impact of COVID-19 on the obligations of listed companies, which were posted after the publication of Royal Decree No. 4.
The FSMA invites listed companies to be attentive, when drawing up their half-yearly results, to providing suitable communication about the impact of the COVID-19 pandemic.