The Commission’s proposal to this effect, which amounts to treating listed and unlisted companies in the same way is also, in your rapporteur’s opinion, unnecessary, since unlisted companies by definition do not make any claims on the capital market and there is thus no “public interest” in the inclusion of off-balance sheet transactions in the notes.
The Commission’s proposal to this effect, which amounts to treating listed and unlisted companies in the same way is also, in your rapporteur’s opinion, unnecessary, since unlisted companies by definition do not make any claims on the capital market and there is thus no “public interest” in the inclusion of off-balance sheet transactions in the notes.