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?
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Letter issued to CEOs of RABs regarding approval of statutory auditors as Sustainability Assurance Service Providers prior to 1 January 2026
IAASA issued a letter…
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Reminder Closing Date 08/12/23 – Vacancies on the Technical Advisory Panel of the Irish Auditing and Accounting Supervisory Authority
The Irish Auditing and Accounting…
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Career opportunities in IAASA
IAASA is seeking to…
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IAASA wants to hear your views!
IAASA has launched a…