According to a statement made by ESMA on March 27, 2020, delays in the publication of annual and half-yearly reports by issuers whose securities are admitted to trading on a regulated market should be tolerated by national competent authorities (NCAs), under the following conditions:

• annual financial reports are published no later than two (2) months following the expiry of the deadline prescribed by law, while half-yearly financial reports no later than one (1) month following the relevant deadline;
• issuers reasonably anticipating a delay inform in advance their NCA and the market of the delay, the reasons for the delay and, to the extent possible, the estimated publication date.