The purpose is to specify which financial statements and key performance indicators must be included in the document covering the two latest financial years (for equity securities) or the last financial year (for non-equity securities) or such shorter period during which the issuer has been in operation.
Is é is cuspóir don chuid seo na ráitis airgeadais agus na príomhtháscairí feidhmíochta a shonrú ar gá iad a chur san áireamh sa doiciméad lena gcumhdaítear an dá bhliain airgeadais is déanaí (i gcás urrúis chothromais) nó an bhliain airgeadais deiridh (i gcás urrúis neamhchothromais) nó cibé tréimhse is giorra ar lena linn a raibh an t-eisitheoir ag feidhmiú.