Article 4 Annual financial reports 1 .

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In 2002 further important steps were taken in this direction at the EU level new pieces of legislation were adopted and the procedures for drawing up and applying regulations were thoroughly discussed .

Only half yearly financial reporting for issuers of securities other than shares

In the United States , debt security issuers are even subject to quarterly financial reporting requirements .

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Under Section 404 of the Act, management is required to produce an internal control report as part of each annual Exchange Act report.

Chapter II Periodic information Article 4 Annual financial reports The objectives of this provision are explained in section 4.2 .

Article 5 Half yearly financial reports See Sections 4.3.2 for share issuers and 4.4 .

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This is the legislative response to widespread criticism that financial statements were subject of manipulation , even fraud .

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share issuers . Half yearly financial reports represent important information for capital markets beyond ratings offered by rating agencies .

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The ECB has developed relations with the West African Monetary Institute in Accra , Ghana , a body created in early 2001 by West African English speaking countries under the leadership of Ghana and Nigeria in order to create a new monetary zone alongside the existing CFA franc zone .

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Homage to the Office package, no?