+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. Panoramica

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1.1 Riferimenti

1.2 Requisiti identificati

1.3 Standard correlati

2. Requisiti identificati

Requisiti

3. Standard correlati

Standard