Under the rules of the Transparency Directive (Directive 2013/50/EU, Art. 1 Par. 6 amending Directive 2004/104/EC) if an issuer whose securities are admitted to trading on a regulated market only issues exclusively listed debt in denominations of at least €100,000 (€50,000 if debt is listed before 31 December 2010) it is exempt from the Transparency Directive reporting requirements. Under Directive 2014/56/EC, the definition of PIEs does not allow for any exemption for entities with exclusively listed debt in denominations of at least €100,000 (or denominations of at least €50,000 if the debt is listed before 31 December 2010).
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Home » Are the Transparency Directive (Directive 2013/50/EU, Art. 1 Par. 6 amending Directive 2004/104/EC) if an issuer whose securities are admitted to trading on a regulated market only issues exclusively listed debt in denominations of at least €100,000 (€50,000 if debt is listed Audit Inspections Unit (AIU) before 31 December 2010) it is exempt from the Transparency Directive reporting requirements. Can I avail of this exemption for the template?
Other news
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Third-country auditors and audit firms seeking approval to carry out the assurance of sustainability reporting in Ireland
The Irish Auditing and…
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Revisions to ISA (Ireland) 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and ISA (Ireland) 570 Going Concern
Following public consultation, IAASA…
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IAASA publishes its annual Observations highlighting key considerations for companies’ 2026 corporate reports
22 September 2026 IAASA…
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The Minister for Enterprise,…