WHICH ARE NOT MADE AVAILABLE TO THE PUBLIC DO NOT CONTAIN ANY SIGNIFICANT ADDITIONAL INFORMATION .
( C ) IF THE ANNUAL ACCOUNTS AND REPORTS DO NOT COMPLY WITH THE PROVISIONS OF COUNCIL DIRECTIVES CONCERNING COMPANIES ' ACCOUNTS AND IF THEY DO NOT GIVE A TRUE AND FAIR VIEW OF THE COMPANY ' S ASSETS AND LIABILITIES , FINANCIAL POSITION AND PROFIT OR LOSS , MORE DETAILED AND/OR ADDITIONAL INFORMATION MUST BE PROVIDED .
5 . ADDITIONAL INFORMATION
( A ) THE COMPANY MUST INFORM THE PUBLIC AS SOON AS POSSIBLE OF ANY MAJOR NEW DEVELOPMENTS IN ITS SPHERE OF ACTIVITY WHICH ARE NOT PUBLIC KNOWLEDGE AND WHICH MAY , BY VIRTUE OF THEIR EFFECT ON ITS ASSETS AND LIABILITIES OR FINANCIAL POSITION OR ON THE GENERAL COURSE OF ITS BUSINESS , LEAD TO SUBSTANTIAL MOVEMENTS IN THE PRICES OF ITS SHARES .
THE COMPETENT AUTHORITIES MAY , HOWEVER , EXEMPT THE COMPANY FROM THIS REQUIREMENT , IF THE DISCLOSURE OF PARTICULAR INFORMATION IS SUCH AS TO PREJUDICE THE LEGITIMATE INTERESTS OF THE COMPANY .
( B ) THE COMPANY MUST INFORM THE PUBLIC WITHOUT DELAY OF ANY CHANGES IN THE RIGHTS ATTACHING TO THE VARIOUS CLASSES OF SHARES .
( C ) THE COMPANY MUST INFORM THE PUBLIC OF ANY CHANGES IN THE STRUCTURE ( SHAREHOLDERS AND BREAKDOWN OF HOLDINGS ) OF THE MAJOR HOLDINGS IN ITS CAPITAL AS COMPARED WITH INFORMATION PREVIOUSLY PUBLISHED ON THAT SUBJECT AS SOON AS SUCH CHANGES COME TO ITS NOTICE .
6 . EQUIVALENCE OF INFORMATION
( A ) A COMPANY WHOSE SHARES ARE OFFICIALLY LISTED ON STOCK EXCHANGES SITUATED OR OPERATING IN DIFFERENT MEMBER STATES MUST ENSURE THAT EQUIVALENT INFORMATION IS MADE AVAILABLE TO THE MARKET AT EACH OF THESE EXCHANGES .
( B ) A COMPANY WHOSE SHARES ARE OFFICIALLY LISTED ON STOCK EXCHANGES SITUATED OR OPERATING IN ONE OR MORE MEMBER STATES AND IN ONE OR MORE NON-MEMBER STATES MUST MAKE AVAILABLE TO THE MARKETS OF THE MEMBER STATE OR STATES IN WHICH ITS SHARES ARE LISTED INFORMATION WHICH IS AT LEAST EQUIVALENT TO THAT WHICH IT MAKES AVAILABLE TO THE MARKETS OF THE NON-MEMBER STATE OR STATES IN QUESTION , IF SUCH INFORMATION MAY BE OF IMPORTANCE FOR THE EVALUATION OF THE SHARES .
SCHEDULE D
OBLIGATIONS OF ISSUERS WHOSE DEBT SECURITIES ARE ADMITTED TO OFFICIAL LISTING ON A STOCK EXCHANGE
A . DEBT SECURITIES ISSUED BY AN UNDERTAKING
1 . TREATMENT OF HOLDERS OF DEBT SECURITIES
( A ) THE UNDERTAKING MUST ENSURE THAT ALL HOLDERS OF DEBT SECURITIES RANKING PARI PASSU ARE GIVEN EQUAL TREATMENT IN RESPECT OF ALL THE RIGHTS ATTACHING TO THOSE DEBT SECURITIES .
PROVIDED THEY ARE MADE IN ACCORDANCE WITH NATIONAL LAW , THIS CONDITION SHALL NOT PREVENT OFFERS OF EARLY REPAYMENT OF CERTAIN DEBT SECURITIES BEING MADE TO HOLDERS BY AN UNDERTAKING IN DEROGATION FROM THE CONDITIONS OF ISSUE AND IN PARTICULAR IN ACCORDANCE WITH SOCIAL PRIORITIES .
( B ) THE UNDERTAKING MUST ENSURE THAT AT LEAST IN EACH MEMBER STATE