In particular, in the event that the financial viability of the issuer is in grave and imminent danger, although not within the scope of the applicable insolvency law, public disclosure of information may be delayed for a limited period where such a public disclosure would seriously jeopardise the interest of existing and potential shareholders by undermining the conclusion of specific negotiations designed to ensure the long-term financial recovery of the issuer; (b) decisions taken or contracts made by the management body of an issuer which need the approval of another body of the issuer in order to become effective, where the organisation of such an issuer requires the separation between those bodies, provided that public disclosure of the information before such approval, together with the simultaneous announcement that the approval remains pending, would jeopardise the correct assessment of the information by the public.
Go háirithe, i gcás ina bhfuil inmharthanacht airgeadais an eisitheora i ngarchontúirt an-mhór, cé nach laistigh de raon feidhme an dlí dócmhainneachta infheidhmithe, féadfar nochtadh poiblí faisnéise a mhoilliú ar feadh tréimhse teoranta i gcás ina gcuirfeadh a leithéid de nochtadh poiblí leasanna scairshealbhóirí láithreacha agus ionchasacha i mbaol tríd an mbonn a bhaint ó thabhairt i gcrích idirbheartaíochtaí faoi leith arna ndearadh chun aisghabháil airgeadais an eisitheora go fadtéarmach a áirithiú; cinntí arna nglacadh nó conarthaí arna ndéanamh ag comhlacht bainistíochta an eisitheora lenar gá ceadú comhlachta eile de chuid an eisitheora chun a bheith éifeachtach, i gcás ina n-éileoidh eagraíocht eisitheora den sórt sin an scaradh idir na comhlachtaí, ar choinníoll go ndéanfadh nochtadh poiblí na faisnéise roimh an gceadú sin mar aon leis an bhfógra comhuaineach go bhfuil an ceadú fós ar feitheamh measúnacht cheart na faisnéise ag an bpobal a chur i mb aol.