The Swedish Financial Supervisory Authority has updated its Q&A on inside information to add guidance on interim reports following the final Listing Act changes that took effect on June 5. The new clarification explains that issuers do not need to make a separate decision to delay disclosure for inside information relating to an interim report if they publish the report as soon as possible after the issuer makes the final decision on, or approves, the financial results. The Q&A states that, for the preparation of an interim report, the final event occurs when the issuer decides or approves the financial results. The update sits within the authority's broader guidance on disclosure obligations under Article 17 of the EU Market Abuse Regulation, which it describes as general guidance that must still be applied based on the circumstances of each case.
Finansinspektionen2026-06-25
Swedish Financial Supervisory Authority updates Q&A on inside information to clarify interim report disclosure timing
The Swedish Financial Supervisory Authority has added a new Q&A on how issuers should disclose interim reports that contain inside information. It says no separate delay decision is needed if the issuer publishes the report as soon as possible after the final decision on, or approval of, the financial results.