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ESMA issued a statement on the practice of organising pre-close calls, where issuers share information with analysts immediately before a closed period. ESMA reiterates the legislative framework and identifies best practices for these calls.

Commercial leases can be long and detailed documents. Although parties typically negotiate some specific clauses, such as the lease term, the rent, the repair scheme, etc., they do not always pay enough attention to the clauses relating to insurance.

AFM sets out the findings of its review of the use of alternative performance measures in financial reporting and concludes that Dutch issuers often fall short of the required level of transparency when reporting their alternative performance measures.

De verkoop van een substantieel aantal koopappartementen aan een investeerder die deze appartementen vervolgens gaat verhuren, kan ertoe leiden dat andere kopers in ditzelfde complex hun koop- aannemingsovereenkomst kunnen ontbinden.