lexiara

Recital 68

(68) The exact identification of the moment when a set of circumstances or an event becomes final is not always straightforward. In order to enable the issuer to identify the moment when disclosure of the inside information is required, the Commission should be empowered to adopt a delegated act to set out a non-exhaustive list of final circumstances or final events in protracted processes which would trigger the obligation to disclose the information and, for each event or circumstance, the moment when the event or circumstance is deemed to have occurred.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-17 · Text as adopted (Official Journal); later amendments are not incorporated in this text.