This flexibility offered to issuers included in the segments takes into consideration the recent developments at a European level in the context of the negotiation of the Transparency Directive.
From the 1st January 2004, companies will publish, on a voluntary basis, the first and third quarters' results. The half-year financial report, the content of which is stipulated in the Rules governing the segments, remains mandatory.
Euronext shall reconsider the status of this best practice if a requirement for quarterly reporting is adopted within a European Directive and implemented in the member states where Euronext operates regulated markets.