Europejski Urząd Nadzoru Giełd i Papierów Wartościowych (European Securities and Markets Authority - ESMA), Publiczne Stanowisko ws. wpływu rosyjskiej inwazji na Ukrainę na półroczne raporty finansowe emitentów

13 May 2022

ESMA32-63-1277

PUBLIC STATEMENT

Implications of Russia’s invasion of Ukraine on half-yearly financial reports

ESMA is issuing this Statement to promote transparency and consistent application of European requirements for information provided in half-yearly financial reports with regards to Russia’s invasion of Ukraine. ESMA recognises that Russia’s invasion of Ukraine and the sanctions imposed against Russia and Belarus pose significant challenges to business activities and introduce a high degree of uncertainty on the expected development of those activities and the associated knock-on effects on the economic and financial system, at both European and international level.

This Statement addresses the preparation of interim financial statements according to IFRS Accounting Standards and the interim management reports for the 2022 half-yearly reporting periods. It highlights the need for issuers to provide information that is useful to users and adequately reflects the current...