Periodic reporting of issuing companies
Refers to the reporting of information, under a legal obligation, to provide investors with details of the figures that define the company's performance; it is of particular importance for shareholders of listed companies. It can be either quarterly or half-yearly. The half-yearly information contains the balance sheet and the individual and consolidated profits, as well as information on the evolution of the businesses: Income and expenses, analysis of the main operations that have led to extraordinary results, significant investments and divestments, etc. Issuers publish this same information quarterly, but with less detail.