Publication of the obligations of the issuer 1)

Purline of section 27 (2). 7, section 30 and section 93 (3). 4, in the Act on securities trading, etc., cf. Law Order no. 982 of 6. August 2013 :

Scope and so on

§ 1. This notice shall determine which issuers are subject to the requirements of section 27 (3). 7 and 8, section 27 a, section 28 and section 29 (3). ONE, THREE. pkt;, in the law on securities trading, etc., and shall lay down detailed rules concerning the obligations of the issuer concerned. However, the announcement does not determine the extent of obligations for issuers of securities admitted to trade in alternative marketplace places.

Paragraph 2. The requirements of section 27 (4). 7 and 8, section 27 a, section 28 and section 29 (3). ONE, THREE. pkt;, in the law on securities trading, etc. and in this notice, only the use of transferable securities issued to trade in a regulated market and has Denmark as a country of origin, cf. paragraph 3.

Paragraph 3. Denmark shall be regarded as home in the following cases :

1) For issuers of shares, and for issuers of debt certificates, whose obedient value is per a unit is less than EUR 1 000 (or currency other than euro, provided that the denunciating value is given per unit. the unit of the issue at issue is less than EUR 1 000, unless this value is almost equal to EUR 1 000), when :

a) the issuer has its registered office in Denmark, or

b) the issuer is registered in a country outside the European Union, which the Union has not concluded in the financial field (non-member country), and has Denmark as a country of origin in accordance with Article 2 (2). 1 (1) (m) (iii) of Directive 2003 /71/EC.

2) For issuers that are not covered by No 1 1, when the originator has chosen Denmark as a country of origin, and the issuer ;

a) has its registered office in Denmark or

b) has securities admitted to trade in a regulated market in Denmark.

Paragraph 4. Examiners not covered by paragraph 1. 3, no. 1 and which have their headquarters in this country are obliged to choose a country of origin within the European Union or a country with which the Union has concluded agreement in the financial sphere. The choice is binding for three years. If a issuer chooses Denmark as a country of origin, the issuer may not elect other countries as a country of origin. The Issiest Committee must publish his choice in accordance with section 2.

Paragraph 5. Notwithstanding paragraph 1 2 shall find the requirements of section 27 (s). 7 and 8, section 27 a, paragraph. Paragraph 1, section 28 and section 29 (4). ONE, THREE. and, in the case of securities trading and so on and the requirements of this notice, the use of securities admitted to trade in a regulated market here in the country, even though these issuers do not have Denmark as a country, with the deviations that have been made ; the following shall be followed by this notice.

Paragraph 6. For the purposes of this notice, the transferable securities covered by Section 2, paragraph 1 shall be added to the transferable securities. 1, in the Act on securities trading, etc.

Paragraph 7. The debt means debt securities or other types of transferable debt other than securities which may be equivalent to shares in companies or securities which, if they are converted, or the rights associated with it, shall be carried out ; gives the right to acquire shares or securities to be placed on the same footing as shares.

Paragraph 8. Where an issuer ' s transferable securities are admitted to trade in a regulated market without the consent of the issuer, compliance with the information obligations for issuers shall be borne by the issuers of securities trading, etc., and this notice to the initiation of the initiation of a recording device ; of the securities for trade.

Niner. 9. The announcement shall not apply to the shares of collective investment schemes subject to the law on investment associations and so on.

Publications for publication

§ 2. A issuer of securities to publish information on the one in section 27 a (a). Paragraph 1, in the Act of securities trading, etc., or in accordance with section 1 (1). 4, section 5 or section 6 of this notice shall ensure that the dissemination of the information shall be provided in accordance with paragraph 1. 2-8.

Paragraph 2. The information must be disseminated in a way that ensures that, as far as possible, they reach the public in the whole of the European Union and countries that the Union has signed up to in the financial sphere. The spread must, as far as possible, be carried out at the same time in this country and in other countries within the European Union and countries with which the Union has concluded agreements in the financial sphere. The spread must be done quickly and on a non-discriminatory basis.

Paragraph 3. The information must be distributed via the media, which can reasonably be expected to ensure that the information is actually provided to the public throughout the European Union and countries with which the Union has concluded agreement in the financial sphere.

Paragraph 4. The information must be communicated to the media in an unedited complete text. However, publication of annual reports, half-yearly reports, periodenotices and quarterly reports as a issuer are obliged to publish in accordance with section 27 (s). 7 and 8, in the Act on securities trading, etc., by procladiation via these media, indicating which web page the relevant documents are available. However, the reference may not be made only to the place where the information referred to in section 27 a (a) (a). 3, in the Act on securities trading, etc., shall be retained.

Paragraph 5. The communication to the media must be done in a manner which

1) secusuring the security of the message ;

2) reduce the risk of data dismisfication and unauthorised access ; and

3) provide certainty with regard to the source of information.

Paragraph 6. Sites shall ensure that the reception is guaranteed by as soon as possible to improve any error or disturbance in the transmission of information. The provider shall not be responsible for systemic errors or deficiencies in the media to which the information has been announced.

Paragraph 7. The communication to the media must be done in a manner which

1) make it clear that the information is covered by an obligation to publish in accordance with section 27 a (a). 1, in the Act of securities trading, etc., or pursuant to this notice,

2) clearly identifies the issuer in question, and

3) clearly indicates the subject of the information and the time and date for the issuer ' s message of the information.

Paragraph 8. The places must be able to document the following information regarding the Financial supervision in relation to any publication of information :

1) The name of the person who sent the information to the media.

2) Detailed information concerning the approval of security.

3) The date and date that the information has been sent to the media.

4) The medium in which the information has been passed.

5) If applicable, detailed information about any restrictions which the issuer has provided on the information.

Information concerning holdings of shares, etc. issued by issuers who do not have Denmark as a country of origin

§ 3. Istheaters that do not have Denmark as a country subject to section 1 (1). 5 that, pursuant to section 28 (2), 1, in the Act on securities trading, etc., must publish information on the holdings of own shares, but shall publish them as soon as possible, but not later than four commercial days after the acquisition or disposal.

Paragraph 2. Istheaters that do not have Denmark as a country subject to section 1 (1). 5 that, pursuant to section 29 (2), ONE, THREE. PC, in the Act on securities trading, and so on shall publish the notice of possession of shares, the notice shall be published within three trading days of receipt.

Period Messages

§ 4. A issuer of shares which, pursuant to section 27 (2), shall be issued. 8, in the Act on securities trading, etc. is required to publish periodecode messages, shall ensure that the content of the period notification complies with paragraph 1. 2. A issuer that publishes quarterly reports is not required to publish periodedmessages.

Paragraph 2. The period notification shall contain information on the time space between the beginning and date of publication of the period in question between the period concerned. The period notification shall provide :

1) A statement of major events and operations which have taken place during the period concerned and their impact on the issuer ' s financial position and the financial position of this controlled undertaking.

2) A general description of the issuer ' s and those of the financial position and performance of this controlled undertaking during the period concerned.

Additional information

§ 5. The issuer of shares shall immediately publish any amendments to the rights associated with the different shareclasses, including the amendment of the rights linked to derivatives issued by the issuer himself and which provide access ; to acquire the issuer ' s shares.

Paragraph 2. A issuer of securities other than shares shall immediately publish any amendments to rights which holders of these securities have, including amendments to the terms and conditions of securities, which may indirectly affect those rights ; in particular as a result of a change to loan terms or interest rates.

Paragraph 3. A issuer shall immediately publish new issues of loans and any warranties or any security which is lodged in this connection. Without prejudice to Directive 2003 /6/EC, this shall not apply to a public international body at least one country within the European Union or countries with which the Union has concluded agreement in the financial sphere.

§ 6. The issuer of shares shall publish at the end of each calendar month the total number of voting rights and the total capital of the company in which an increase or decrease has been made.

Language

§ 7. A issuer who shall publish information on the one in section 27 a (a), Paragraph 1, in the Act of securities trading, etc., or in accordance with section 1 (1). 4, section 5 and section 6 of this notice shall ensure that publication is done in one or more languages in accordance with paragraph 1. 2-8.

Paragraph 2. A issuer who has Denmark as a country of origin and whose securities alone is engaged in trading in a regulated market here in the country must publish information in Danish, cf. however, paragraph 1 4.

Paragraph 3. A issuer who has Denmark as a country of origin and whose transferable securities are both admitted to trading in a regulated market in this country and on a regulated market in one or more countries within the European Union or countries with which the Union has concluded agreements ; in the financial sphere, information shall be published in Danish, cf. however, paragraph 1 4. In addition, the issuer must publish information in English or a language accepted by the competent authority of the European Union or countries in question within the European Union or countries with which the Union has agreed to the financial services ; area where the securities concerned are concerned with trade.

Paragraph 4. A issuer who has Denmark as a country of origin may, wherever they may be. 2 or paragraph 1. THREE, ONE. PC, publish annual reports, semi-annual reports and quarterly reports in accordance with section 27 (4). 7 and 8, in the law on securities trading, etc., in English.

Paragraph 5. A issuer who has Denmark as a country of origin and whose securities are not available for trade in a regulated market in this country, but on a regulated market in one or more countries within the European Union or countries with which the Union has concluded agreements ; in the financial sphere, public information in English or a language acceptable to the competent authority of the European Union or countries in which the Union has concluded agreement on the financial sphere shall be published in English or in a language accepted by the competent authority of the European Union or countries concerned. financial area. In Danish or English, it must also publish information in Danish or English.

Paragraph 6. A issuer who does not have Denmark as a country of origin and whose securities are admitted to trading in a regulated market here in the country must publish information either in Danish, English, Norwegian or Swedish.

Paragraph 7. A issuer of IOUs, whose obedient value shall be issued. the unit shall constitute at least 100 000 euro or the denunciating value per unit ; the unit of issue at issue day corresponds to at least EUR 100 000 when the debt certificates have been issued in the second currency than the euro, and whose debt is available for trade in a regulated market in this country, or one or more countries within the European Union ; or countries with which the Union has concluded agreements in the financial sphere, notwithstanding paragraph 1. 1-6 publish information in English, cf. however, paragraph 1 Amendment No 8, in other words, may publish information in Danish, Swedish or Norwegian if this language is also accepted by the competent authority in the countries concerned.

Paragraph 8. A issuer of IOUs, whose obedient value shall be issued. a unit of at least EUR 50 000 or, in the case of debt, in a currency other than the euro, with a denunciating value per unit. the unit of the issuing day equivalent to at least EUR 50 000 if they were already engaged in trade in a regulated market in the European Union or countries concluded by the Union in the area of the financial area before 31. In December 2010, the duration of the debt may be the duration of the entire debt, no matter where 1-6 publish information in English. In the case of Danish, Swedish or Norwegian, the public may also publish information in Danish, Swedish or Norwegian if this language is also accepted by the competent authority in the countries concerned.

Registration and retention of information

§ 8. A issuer of securities to submit information pursuant to section 27 (a) (a). In the case of securities trading, 2 and 3, in the case of securities trading, etc. shall ensure that the transmission of the information is provided in accordance with paragraph 1. 3.

Paragraph 2. § 27 a, paragraph. In the case of securities trading, etc., and this notice shall apply mutatis mutes to the issuers who shall publish information in accordance with section 1 (2). 4, section 5, and section 6 of this notice. 1. Act. shall not, however, apply to issuers which do not have Denmark as a country of origin covered by Section 1 (1). 5.

Paragraph 3. The transmission of information shall be digitally available to the IT system ' s IT system and using a digital signature which meets the technical specifications of the Financial Financial Specification. However, foreign issuers who have Denmark as a country of origin, cf. Section 1 (1). 3, no. Paragraph 1 (b) or Section 1 (1). 3, no. 2, not obligated to use digital signature.

Information to holders of transferable securities

§ 9. A issuer of shares not covered by company law but which is covered by Section 1 (1). 3, no. Paragraph 1 (b) or Section 1 (1). 5 shall comply with the provisions referred to in paragraph 1. 2-4 mentioned requirements.

Paragraph 2. The issue shall ensure equal treatment for all shareholders who are in the same situation.

Paragraph 3. The issuer shall ensure that all the facilities and information necessary for the exercise of shareholders to exercise their rights are available in this country, or, if the issuer is covered by Section 1 (1). 5, in a country of the European Union or countries with which the Union has concluded an agreement in the area of the financial area where the issuer has a country of origin. In addition, the issue must ensure that data integrity is maintained. Without prejudice to the law of the country in which the issuer is registered, shareholders must not be prevented from exercising their rights by proxy. The particular character shall include :

1) provide information on time, place and agenda of the general assemblers, the total number of shares and voting rights, as well as the right of shareholders to participate in the general-general programmes.

2) Provide a form to a power of attorney or, where appropriate, an electronic transmission form to the power of attorney available to anyone who is entitled to vote for a general assembly, together with the invocation of the general assembly or, at the request of the General Assembly, After the call.

3) As its representative, appoint a financial institution through which the shareholders can exercise their financial rights.

4) Publish notifications or send notification of the distribution and disbursement of the proceeds, the issue of new shares, and any allocation, drawing, cancellation or conversion.

Paragraph 4. The holder shall be able to provide information to the shareholders in electronic form, provided that such a decision is made at a general assembly and at least satisfies the following conditions :

1) The use of electronic transmission shall not depend on the seat or residence of the shareholder or in the cases referred to in section 4 of the notice of major shareholders, the registered office or place of residence of the natural or legal persons.

2) The identification arrangements shall be provided so that the shareholders or natural or legal persons who are entitled to exercise or control the exercise of voting rights are actually being informed.

3) A shareholder or, in section 4, no. 1-5 of the notice of major shareholders referred to in the case, natural or legal persons entitled to acquire, dispose or exercise voting rights in writing shall be requested in writing by means of an electronic communication in electronic communications ; form. If they do not object within a reasonable time, they shall be considered to have given their consent. They must, at any moment in the future, require information to be communicated in writing.

4) Any distribution of the costs of the transmission of such information by electronic means shall be determined by issuing in accordance with the principle of equal treatment in paragraph 1. 2.

§ 10. A issuer of debt certificates subject to section 1 (1). 3, or Section 1 (1). 5 shall comply with the provisions referred to in paragraph 1. 2-5 mentioned requirements.

Paragraph 2. The Issuer shall ensure equal treatment for all holders of side-side debt certificates in respect of all rights associated with the scrips.

Paragraph 3. The issuer shall ensure that all facilities and information necessary for the holders of the debt certificates may exercise their rights shall be publicly available here in the country or, where the issuer is covered by Section 1 (1). 5, in the territory of the European Union or countries with which the Union has concluded an agreement in the area of the financial area where the issuer has a country of origin. In addition, the issue must ensure that data integrity is maintained. Without prejudice to the law of the country in which the issuer is registered, holders of debt must not be prevented from exercising their rights by proxy. Isseers shall include :

1) Publish messages or emitting notification of time, place and agenda for collecting of debt certificates, payment of interest, exercise of any conversion of conversion of conversion and cancellation of any conversion of the conversion of the conversion of the conversion of the conversion of the conversion into account of the conversion of the conversion of the conversion of the conversion of the conversion of the conversion of the conversion of the conversion into the and the right of these holders to take part in this.

2) Provide a form to a power of attorney or, where appropriate, an electronic transmission to the power of attorney available to anyone who is entitled to vote for an assembly of the holders of debt, together with the call to the assembly, or, on request, after the call.

3) As his representative appoint a financial institution, through which the holders of debt are able to exercise their financial rights.

Paragraph 4. If it is only a debt of indebting of debt, by means of an enchanting value per a unit of at least EUR 100 000 or, in the case of debt, in a currency other than the euro, with a denunciating value per unit. the issue of the issue of the issuing day equivalent to at least 100 000 euros to be conveneable to an assembly may choose any country within the European Union or countries with which the Union has concluded agreement in the financial sphere ; at the meeting point where all the facilities and information necessary for the rights of those holders to exercise their rights shall be made available in that country in accordance with the requirements of the country concerned. however, paragraph 1 5.

Paragraph 5. Paragraph 4 shall also apply to issuers of debt certificates whose obedient value shall be applied to each of the Member State concerned. a unit of at least EUR 50 000 or, in the case of debt, in a currency other than the euro, with a denunciating value per unit. the unit of the issuing day equivalent to at least EUR 50 000 if they were already engaged in trade in a regulated market in the European Union or countries concluded by the Union in the area of the financial area before 31. In December 2010, in the term of the entire debt, provided that all the facilities and information required for such holders to exercise their rights are made available in the Member State chosen by the issuer.

Paragraph 6. Ister covered by Section 1 (1). 3, section 1, paragraph 1. 5 or, as provided for in paragraph 1, 4 or 5 has chosen a meeting point in this country to transmit information to the holders of debt in electronic format, if such a decision is taken in a assembly and at least satisfies the following conditions :

1) The use of electronic transmission shall not depend on the location or residence of the debt-holder or the representative representative of the person who is representative.

2) The identification arrangements must be provided, so that the holders of debt are actually informed.

3) The holders of debt certificates shall be requested in writing on their consent to disseminating information in electronic form, and if they do not object within a reasonable time limit, they shall be deemed to have given their consent. They must, at any moment in the future, require information to be communicated in writing.

4) Any distribution of the costs of the transmission of information in electronic form shall be determined by the issuer in accordance with the principle of equal treatment in paragraph 1. 2.

Especially for issuers registered in another country within the European Union or countries with which the Union has concluded an agreement in the financial sphere ;

§ 11. A issuer of securities registered in another country within the European Union or countries concluded by the Union in the area of the financial area and under Article 27 (3). 7, 1. pkt;, in the Act on securities trading, etc. shall publish an annual report, shall ensure that the annual report is drawn up in accordance with paragraph 1. 2-6.

Paragraph 2. The annual report shall include the following :

1) The revised annual accounts.

2) A management report.

3) A drawing composite where each member's name and function in relation to the company is clearly indicated and in which they declare whether :

a) the annual report shall be made in accordance with the requirements of the legislation and any requirements of the statutes or agreements,

b) the annual report gives a true image of the company ' s and, if there are group accounts, assets, liabilities, financial position, and the outcome and

c) the management report provides a true review of the development of the establishment and, where the group accounts, the activities and the economic conditions of the group, together with a description of the principal risks and non-safety factors, the company must be affected by the group.

Paragraph 3. If the one in paragraph 1 The revised annual report pursuant to Directive 83 /349/EEC must include such group accounts, drawn up in accordance with international accounting standards adopted pursuant to the Council ; Regulation No Regulation 1606 /2002/EC and its annual accounts shall be taken into account in accordance with national legislation of the country of the European Union or countries concluded by the Union in the area of the financial area in which the issuer is registered.

Paragraph 4. If the one in paragraph 1 the issuer shall not draw up a group account, the revised annual report shall contain the annual accounts of the issuers in accordance with the legislation of the country of the European Union or countries with which the Union has concluded agreement ; in the financial area where the issuer is registered.

Paragraph 5. The annual report shall be reviewed in accordance with Articles 51 and 51a of Directive 78 /660/EEC and the issuer of which shall be subject to group accounts, pursuant to Article 37 of Directive 83 /349/EEC. The endorsement drawing, signed by the person responsible for auditing the accounts, shall be made available to the public in its entirety in its entirety together with the annual report.

Paragraph 6. The management report shall be drawn up in accordance with Article 46 of Directive 78 /660/EEC and, where the issuer is to draw up a group account, in accordance with Article 36 of Directive 83 /349/EEC.

§ 12. A issuer of securities registered in another country within the European Union or countries concluded by the Union in the area of the financial area and under Article 27 (3). SEVEN, TWO. pkt;, in the Act on securities trading, etc., must publish a half-yearly report, to ensure that the half-yearly report is drawn up in accordance with paragraph 1. 2-7.

Paragraph 2. The five-year report shall contain at least the following :

1) A six-month score.

2) A management report.

3) A drawing composite where each member's name and function in relation to the company is clearly indicated and in which they declare whether :

a) the half-yearly report shall be made in accordance with the requirements of the legislation and any requirements laid down in the Staff Regulations or by agreement ;

b) the mid-year report gives a true image of the company and, if any group accounts, assets, liabilities, financial position, together with the results and the management report, contain a true review of the information provided ; required in paragraph 1. 6.

Paragraph 3. If the issuer is to draw up a group account, the 50s shall be drawn up in accordance with the international accounting standard for partial annual accounts, adopted pursuant to Article 6 of Council Regulation No 2 ; 1606 /2002/EF.

Paragraph 4. If the issuer is not to draw up a group account, at least one balance must be at least a balance per year. the end of the half-year period, with comparison figures from the balance at the end of the preceding financial year, a result statement covering the first six months of the comparison figures from the comparable period of the previous financial year ; and explanatory notes for this, cf. paragraph 5. Balance and profit and loss account shall contain the same items as contained in the latest annual report and any additional items which may be required to ensure a true image. The Issil shall apply the same principles for the calculation and measurement as in the preparation of annual reports.

Paragraph 5. The explanatory notes in a half-year report in accordance with paragraph 1. 4 must at least contain sufficient information to ensure the comparability of the annual report, as well as to ensure that significant amounts of changes and trends reflected in the balance sheet and profit-making accounts are : explained.

Paragraph 6. The Management Report shall include at least important events during the first six months of the financial year and their influence on the accounts and a description of the principal risks and uncertainty factors in the balance of the financial year ; Six months. In addition, for issuers of shares the management report shall also describe major transactions carried out in the first six months of the financial year.

Paragraph 7. If a review of the half-yearly report has been carried out, then the revision of the audit shall be given in its entirety. The same goes for the cases where auditor has been auditing. If the auditor has not been audited or reviewed by the half-year report, the issuer shall note this in his report.

Especially for issuers registered in a country outside the European Union which the Union has not signed up to in the financial field (non-member countries)

§ 13. The issuer shall be subject to section 1 (1). 3, no. 1 (b) may be exempable from the requirements of section 28 and section 29 (3). ONE, THREE. pkt;, in the Act on securities trading, etc. as well as sections 4 and 6 of this notice, if the law of the third country in which the issuer is registered contains equivalent requirements, or issues satisfies the requirements of the legislation of a third country in : in accordance with paragraph 1. 2-5. The information covered by the requirements of the third country must be published and submitted in accordance with section 27 a in the Act on securities trading, etc. and section 7 of this notice.

Paragraph 2. A third country shall be deemed to be required to lay down requirements similar to the requirements laid down in Section 4, where the laws of the country concerned require that a issuer should publish quarterly reports.

Paragraph 3. A third country shall be deemed to be the equivalent of section 29 (5). ONE, THREE. pkt;, in the Act of securities trading, etc., where the time limit for which a issuer registered home in the third country under the law of the country is notified of greater possessions, and within which it shall publish ; information on large holdings, in total or less than seven commercial days, shall be used.

Paragraph 4. A third country shall be deemed to be entitled to comply with the requirements laid down in Section 28 of the securities trading law and so on when it is required in accordance with the laws of the country that a issuer registered registered office in the third country must comply with the following : conditions :

1) A issuer authorized to possess up to no more than 5% of its own shares to which voting rights are attached shall carry out a notification as soon as this threshold is achieved or exceeded.

2) A issuer authorized to possess until between 5% and 10% of its own shares to which voting rights are attached shall carry out a notification as soon as the 5% threshold or the 10% threshold is reached or exceeded.

3) A issuer authorized to occupant more than 10% of its own shares to which voting rights are attached shall carry out a notification as soon as the 5% threshold or the 10% threshold is reached or exceeded.

Paragraph 5. A third country shall be deemed to have to lay down requirements similar to the requirements laid down in section 6 where the laws of the country concerned require that a issuer must publish the total number of voting rights and the total capital by 30 ; calendar days after an increase or decrease herein has occurred.

§ 14. Annual reports and semi-annual reports from countries outside the European Union which the Union has not agreed to in the financial area to be published pursuant to section 27 (s). 7, in the Act on securities trading, etc., shall be drawn up in accordance with the same accounting rules as those that would apply if the issuer was indigenous in Denmark. The parts of the annual report and the half-year report, which shall not comply with the international accounting standards adopted pursuant to Council Regulation No 2, Regulation 1606 /2002/EC on the application of international accounting standards (corporate accounts and semi-annual accounts on a consolidated basis), however, may be prepared according to a Financial Regulation, after a different accounting rule, when the SEC assesses that it is : the rules set shall be equivalent to the regulatory framework applicable to issuers ' s premises in Denmark.

Paragraph 2. Where the Commission, in accordance with Article 3 of Commission Regulation (EC) No (EC) No, 1569/2007 by 21. In December 2007, on the introduction of a mechanism for determining whether the accounting standards applied by third-country securities by third-country securities are equivalent, cf. Directive 2003 /71/EC of the European Parliament and of the Council of the European Parliament and of the Council of 2003 /109/EC has decided that a different accounting system shall be equivalent to the international accounting standards referred to in paragraph 1. 1, this second accounting rule set by any paragraph may be : 1 shall be used by issuers referred to in paragraph 1. ONE, ONE. pkton, in the preparation of the group accounts and the 50s on a group basis.

Paragraph 3. Where the Commission, in accordance with Article 4 of the Commission Regulation referred to in paragraph 4, shall be mentioned. 2, decided that a different accounting rule set may be accepted for a limited period, this other accounting rule set by no matter where paragraph is taken. 1 shall be used by issuers referred to in paragraph 1. ONE, ONE. pkt., by the drawing up of the group accounts and the 50th annual accounts of the group ' s annual accounts for financial years beginning within 1. January 2012.

§ 15. Issuer as referred to in section 1 (1). 3, no. 1 (b) publishing information in a non-EU country which the Union has not concluded in the financial sphere and which may affect the public in the European Union or countries which the Union has concluded ; Agreement on the financial sphere shall publish and submit such information in accordance with section 27 a of the securities trading area and so on and this notice, even though such information is not covered by the information obligations laid down in Chapter 11 ; 7 in the Act on securities trading, etc.

Punishment

§ 16. The withdrawal of section 1 (2). 4, section 2, paragraph 2. One, section 3, section 4, section. 1, sections 5 and 6, section 7 (4). Paragraph 1, section 8, section 9, paragraph 9. Paragraph 1, section 10, paragraph 10. Paragraph 1, section 11, paragraph 11. 1, section 12, paragraph 1. One, and § 14 and 15 are punished by fine.

Paragraph 2. Companies can be imposed on companies, etc. (legal persons) punishable by the rules of the penal code 5. Chapter.

Entry into force

§ 17. The announcement shall enter into force on 1. January 2014.

Paragraph 2. At the same time, notice No 657 of 22. June 2012 on the issue of information obligations.

1) The announcement contains provisions which implement parts of Directive 2004 /109/EC of the European Parliament and of the Council of 15. In December 2004 on the harmonisation of transparency requirements for information on issuers whose securities are included in trade in a regulated market and amending Directive 2001 /34/EC (Transparency Directive), EU Official Journal 2004, nr. L 390, s. Directive 38, parts of Commission Directive 2007 /14/EC of 8. March 2007 laying down detailed rules for the application of certain provisions of Directive 2004 /109/EC on the harmonisation of transparency requirements relating to information concerning issuers whose securities are included in trade in a regulated market, EU Official Journal, nr. L 69, s. Twenty-seven, and parts of the European Parliament and Council Directive 2010 /73/EU of 24. November 2010 amending Directive 2003 /71/EC on the prospectus to be published where transferable securities are offered to the public or to be admitted to trade and Directive 2004 /109/EC on the harmonisation of transparency requirements in the context of information on issuers whose securities are included in trade in a regulated market, EU Official Journal 2010, nr. L 327, s. 1.