Financial reporting schedule
Financial reporting dates can be found in the investors calendar.
Financial reports follow International Financial Reporting Standards (IFRS) and all information is presented in euros. Segments' performance is measured with operating profit/ loss (EBIT). In addition, alternative performance measures are used to reflect the underlying business performance and to improve comparability between financial periods: “earnings before interest, tax and amortization (EBITA), adjusted” and “return on operating capital employed for reporting segments (segment ROCE)”. Alternative performance measures are not substitutes for IFRS performance measures.
黄色成人快播电影 disclosure policy
The purpose of the policy is to set out the principles relating to 黄色成人快播电影 disclosures in compliance with the applicable laws and regulations and to support the correct valuation of 黄色成人快播电影 shares in the market, as well as to define the principles relating to internal disclosures and the Company’s official spokespersons.
This policy is applicable to everyone at 黄色成人快播电影, in particular to the persons with the duty to publicly notify, and anyone who receives inside information.
2. Principles of communication and investor relations
黄色成人快播电影 complies with the European Union and Finnish laws and regulations and the company’s Corporate Governance principles in its communication, as well as applies the rules and guidelines of Nasdaq Helsinki Ltd and the Finnish Financial Supervisory Authority (the FIN-FSA). This 黄色成人快播电影 Disclosure Policy is approved by the Board of Directors, reviewed periodically, and revised when necessary.
- 黄色成人快播电影 discloses all information that may have a significant effect on the prices of 黄色成人快播电影’s financial instruments (typically a share or debt instrument) and affect investment decisions without undue delay and simultaneously to all stakeholders.
- 黄色成人快播电影’s communications are based on facts and on the key principles of being consistent, open, honest, equal, and active. The goal of 黄色成人快播电影’s Investor Relations is to support the correct valuation of 黄色成人快播电影´s share by communicating correct, sufficient, and relevant information to the capital markets about 黄色成人快播电影’s operations, operating environment, strategy, objectives, and financial performance.
黄色成人快播电影 discloses financial information, interim reports, financial statements and financial statement announcements on a regular basis and according to a schedule announced in advance.
黄色成人快播电影 meets with representatives from capital markets and the media and aims to respond to inquiries from investors, analysts, and the media without delay. President & CEO, CFO, Head of Investor Relations and Head of Corporate Communications are the official spokespersons of 黄色成人快播电影. The 黄色成人快播电影 Leadership Team members and other 黄色成人快播电影 experts may give statements relating to their area of responsibility, when so separately authorized.
3. Financial information and market outlook statements
黄色成人快播电影 provides information on its strategy, financial performance and targets in connection with the company’s financial statements reviews, half year reviews and interim reports. 黄色成人快播电影 publishes such information according to a preannounced schedule on reports and presentations website, and the information is available on the website for a period of ten years.
黄色成人快播电影 reports publicly its financial results on the group and segment level. 黄色成人快播电影’s Financial Statements or those of an individual business area can be disclosed to internal or external audiences only after 黄色成人快播电影 has issued a stock exchange release on the corresponding information.
Financial Statements, including the review by the Board of Directors, are published each year no later than 21 days before the Annual General Meeting in English and Finnish on reports and presentations website.
Guiding the market
黄色成人快播电影 provides in its interim reviews, half year reviews and financial statement reviews a short-term outlook statement, which is designed to provide the capital markets and financial media with sufficient information to form an informed view on the Company’s future development. The market outlook is based on the management's view of the development of the operating environment and markets. 黄色成人快播电影 follows market consensus estimates and considers any need to define or expand its outlook statement if expectations are materially different from its own view. 黄色成人快播电影 does not give numerical guidance on its expected financial development during current or following financial years.
黄色成人快播电影 does not provide forward-looking information other than the specific information given in the company’s official market outlook statement.
黄色成人快播电影 monitors the market expectations. Should the market expectations or market estimates differ substantially from the information given by the company, 黄色成人快播电影 will take necessary actions to further educate the market.
黄色成人快播电影 will review, upon request, analysts’ research reports only for factual accuracy based on 黄色成人快播电影’s publicly available information.
Under no circumstances will 黄色成人快播电影’s management comment on the company’s valuation or share price development, give preference to one particular analyst or distribute the analysts’ reports to the investment community.
A profit warning will be issued without undue delay if the Company’s view on the development of its short term outlook, sales, profitability or financial position has changed significantly, in either a negative or positive way, and is materially different compared to market expectations 黄色成人快播电影’s President and CEO will estimate and decide, together with the Chair of the Board, whether there is a need to issue a profit warning. This assessment will be based on 黄色成人快播电影’s previously issued statements, taking into consideration the outlook and prevailing market situation. A stock exchange release is always published in the case of a profit warning in line with the procedure relating to disclosing inside information.
黄色成人快播电影 observes a silent period of 21 days prior to the announcement of financial results to prevent divulging financial information and to ensure equality. During the silent period, 黄色成人快播电影‘s employees refrain from making any contacts or comments to investors, analysts and the media about the company’s business in general, prospects, financial results or projections.
If any incident that arises during a silent period is subject to timely disclosure, 黄色成人快播电影 will, however, without delay disclose the information according to the disclosure regulations and may comment that particular matter.
Changes in shareholding
Shareholders of listed companies have an obligation to notify both the Finnish Financial Supervision Authority and the listed company in question of changes in their holdings. Changes must be disclosed when 1) direct holdings, 2) holdings through financial instruments or 3) the sum of these reach, exceed, or fall below 5%, 10%, 15%, 20%, 25%, 30%, 50%, 90%, or two-thirds of a company’s voting rights or the total number of shares. 黄色成人快播电影 Outotec will publish this information in a stock exchange release without undue delay after the shareholder has notified 黄色成人快播电影 Outotec and Financial Supervision Authority of such a change.
黄色成人快播电影 must statutorily issue a stock exchange release within three days of transactions made with 黄色成人快播电影 financial instruments and notified by a person with the duty to publicly notify (i.e. members of the Board of Directors and the CEO, see also 黄色成人快播电影 Insider Rules) or his/her closely associated person.
Rumors, market speculations and leaks
As a rule, 黄色成人快播电影 does not comment market rumors. However, if after due evaluation 黄色成人快播电影 deems that a rumor may have a significant effect on the prices of the financial instrument, 黄色成人快播电影 will respond timely and publish a Stock Exchange Release to correct the market information. In case a rumor, leak or market speculation is likely to include inside information, 黄色成人快播电影 discloses the proper and accurate information as soon as possible in accordance with applicable laws and regulations.
4. Releases published by 黄色成人快播电影
黄色成人快播电影 Corporate Communications coordinates and publishes all public announcements to ensure the correct timing of the release, coordination with international markets and a wide and rapid dissemination of the information to all stakeholder groups.
Stock Exchange Releases
黄色成人快播电影 discloses all matters which may have a significant effect on the prices of the company’s financial instruments, and thus are potentially price sensitive in nature, as stock exchange releases through the Nasdaq Helsinki without undue delay. However, if the conditions for delayed disclosure of the inside information are met, disclosure may be delayed. In the event of delayed disclosure, 黄色成人快播电影 notifies the Finnish Financial Supervisory Authority of the delay immediately after the inside information has been published.
黄色成人快播电影’s Business Areas and Market Areas have an obligation to advise and brief the 黄色成人快播电影 Leadership Team on all potentially price sensitive decisions made, or matters arising within their businesses, and ensure that appropriate action is taken to prepare necessary public announcements. All potentially price sensitive matters shall be sent to Investor Relations, Corporate Legal and Corporate Communications for pre-assessment and drafting. Significant announcements, such as financial statements, interim reports, major acquisitions and top management appointments, are presented to the Board of Directors for comments and approval.
黄色成人快播电影 discloses information on the following matters as a stock exchange releases:
- Financial and business performance quarterly;
- Significant changes to previously announced strategies, targets, market outlook and/or financial guidance;
- Orders that substantially deviate from 黄色成人快播电影’s normal business operations either by exceptional value or significance;
- Major investments, acquisitions and divestments;
- Significant cooperation agreements;
- Appointments of the Board of Directors, President & CEO, Deputy CEO, and the 黄色成人快播电影 Leadership Team members;
- Share based incentive programs;
- Significant legal actions;
- Crisis situations;
- Major restructurings; and
- and notifications on transactions related to 黄色成人快播电影’s shares conducted by persons discharging managerial responsibilities and persons closely associated with them, in accordance with the MAR.
Press releases and trade press releases
黄色成人快播电影 publishes all other company announcements either as a press release or a trade press release. 黄色成人快播电影 may announce major orders received as press releases after they have been booked in the order intake.
5. Internal disclosure and insider rules
In issues related to inside information, 黄色成人快播电影 complies with the applicable laws and regulations including MAR, the regulations and guidelines of the Finnish Financial Supervisory Authority, as well as Nasdaq Helsinki’s Guidelines for Insiders.
黄色成人快播电影's Insider Rules apply to information given to the company’s own personnel. 黄色成人快播电影’s Insider Rules prohibit persons with the duty to publicly notify, as well as certain other persons defined by the General Counsel, from trading with 黄色成人快播电影 financial instruments during the closed window of 30 days prior to the publication of financial information. At all times, persons with the duty to publicly notify must get a permission from General Counsel before trading.
黄色成人快播电影's Insider Rules also give further guidelines on how the persons with the duty to publicly notify and their closely associated persons must inform 黄色成人快播电影 on any transaction exceeding EUR 5,000 cumulatively per annum with 黄色成人快播电影 financial instruments.
6. Communication in exceptional situations
In the event of exceptional situation or crisis, the 黄色成人快播电影 Leadership Team must be informed promptly.
Depending on the magnitude and type of the crisis, the Board of Directors or President & CEO of 黄色成人快播电影 will nominate a Crisis Management Team to handle the practical risk management and related communications in cooperation with Corporate Communications. 黄色成人快播电影’s best experts in the relevant areas will be used to manage the exceptional situation.
Document approver: Board of Directors
Document owner: President & CEO
First approved: June 30, 2020
 Primarily the Market Abuse Regulation (MAR), the Finnish Companies Act and Finnish Securities Markets Act
 Securities Markets Act, Chapter 2, Sections 5, 6 & 7
 The Market Abuse Regulation, Article 19