#Educational
What does the disclosure of important information of group A and B in the stock market mean?
Information in the stock market is one of the most important variables influencing the price and value of shares. Every day new events happen in companies and the impact of these events can be different. For example, the warehouse of a joint-stock company may catch fire and cause damage, all shareholders should be informed of this information immediately. Or that a joint-stock company may conclude a very profitable contract. This information should be published immediately and made available to the shareholders. There are many other cases that need to be disclosed. According to this necessity, the information should have different classifications so that it is easy to recognize the group or the degree of its importance. Therefore, according to these classifications, there are two main groups of information in the stock market
The important information of group (A) includes:
Suspension or cessation of all or part of the company’s activity
Resuming a suspended or suspended activity
Exploitation of new plans and projects
Declaration of insolvency or bankruptcy of the company
The results of holding a tender or auction
Results of participating in the tender or auction
Conclusion, termination or fundamental changes in important contracts
Discovery of significant resources or reserves
Any combination, demerger, merger and acquisition
Transfer of fixed assets of the company
Acquisition of shares of another company in any of the following cases:
1- The purchase amount is more than 5% of the company’s assets in the previous year’s financial statements
2- The publisher buys more than 5% of the shares of another company (listed or over-the-counter).
Transferring shares of another company in any of the following cases:
1- The transfer amount is more than 5% of the company’s assets in the previous year’s financial statements
2- The publisher transfers more than 5% of the shares of another company (listed or over-the-counter).
Significant changes in the performance of controlled companies
Major shareholder change
Announcement of unexpected events
Annual adjustments
Request to withdraw from companies admitted to the relevant stock exchange
Purchase, assignment, acquisition, termination and changes of activity license, trademark or trademarks
Significant effects due to currency changes (currency price)
Receiving or paying cash or non-cash contributions more than 5% of the company’s capital
Acceptance or transfer of securities in international markets
Return of more than 5% of the company’s products based on the sales amount of the last fiscal year
Getting permission to change more than 10% in the selling price of products or purchasing raw materials
Changes in accounting estimates
The important information of group (b) includes:
Holding a tender or auction
Participation in tenders or auctions
Disclosure of transactions subject to Article 129 of the amendment to the Commercial Law or transactions with other related parties
Accepting new commitments or completing previous commitments
Important lawsuits filed against the company
Changes in the mix of production or sales of products
Change in the status of the company’s major customers or suppliers
Debt issuance program
Offer to pay dividends or change the dividend policy
Validation or mortgaging of assets
Creation or elimination of contingent liability
Change of auditor
The decision of the board of directors to buy back shares or sell treasury shares
Confirmation, blocking, release or mortgaging of shares of the issuer belonging to the major shareholder who is a member of the board of directors.
Mehdi Koh Soltani (financial services, accounting, financial and tax consultant):
Group of accountants, auditors, Tabriz
https://t.me/joinchat/BnzBsTuioTshiXBwf9bBPQ