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+Article 19 2. |
Article 19 2.The management report shall also give an indication of:
(a)
the undertaking's likely future development;
(b)
activities in the field of research and development;
(c)
the information concerning acquisitions of own shares prescribed by Article 24(2) of Directive 2012/30/EU;
(d)
the existence of branches of the undertaking; and
(e)
in relation to the undertaking's use of financial instruments and where material for the assessment of its assets, liabilities, financial position and profit or loss:
(i)
the undertaking's financial risk management objectives and policies, including its policy for hedging each major type of forecasted transaction for which hedge accounting is used; and
(ii)
the undertaking's exposure to price risk, credit risk, liquidity risk and cash flow risk. 1. Übersicht
1.1 Referenzen1.2 Identifizierte Anforderungen1.3 Zugehörige Standards2. Identifizierte Anforderungen
3. Zugehörige Standards
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