GRE HCMC Annual Financial Reporting


On Feb. 14, GRE HCMC announced content of annual financial reports.


  • GRE HCMC provided further information on reporting requirements in annual reports.
  • Annual Reports
  • Climate disclosures for financial market participants (especially issuers and investors).
  • Supervisory priorities are divided into three distinct sections and concern the following.
  • Financial reporting issues such as climate-related issues, macroeconomic environment (refinancing and other financial risks, fair value measurement and related disclosures).
  • Priorities related to non-financial reporting such as disclosures under article 8 of the taxonomy reg, disclosures of climate content targets and progress, GHG emissions.
  • Plus, alternative performance measurement indicators, EU single electronic format.
  • Attention drawn to accounting issues listed to ensure proper compliance with IFRS.
  • May announce estimates/forecasts of financial figures for current and/or future years.
  • Effectiveness
  • Deadline for the publication of the annual financial report for 2023 is Apr. 30, 2024.
  • Issuers should take all measures to ensure timely publication of the annual report.

Regulators GRE HCMC
Entity Types Corp
Reference Gd, 2/14/2024; Rp ESMA32-1283113657-1041; Rp ESMA32-193237008-1793; Rp ESMA32-992851010-1098; ESG
Functions Compliance; Environment; Financial; Legal; Reporting
Countries Greece
Category
State
Products Corporate
Regions EMEA
Rule Type Final
Rule Date 2/14/2024
Effective Date 4/30/2024
Rule Id 201150
Linked to N/A
Reg. Last Update 2/14/2024
Report Section EU

Last substantive update on 02/16/2024