Publication of the Warning Notice no. 4/2021 of 15 March 2021 on the information to be provided with reference to the 2020 financial statements drawn up on the basis of the provisions of the Civil Code and national accounting standards and addressed to issuers of financial instruments widely distributed among the public pursuant to the Article no. 116 of the TUF (Consolidated Law on Finance), to issuers of financial instruments traded on multilateral trading facilities ("MTF") and on organized trading facilities ("OTF") subject to EU Regulation no. 596/2014 ("MAR") and the related auditing companies and control bodies.
The document follows the Warning Notice no. 1/21 of 16 February 2021, addressed to supervised issuers who draw up financial statements on the basis of international accounting standards, in relation to the impacts deriving from the COVID-19 pandemic, from the use of economic support measures and from their possible interruption.