Frankfurt Stock Exchange
Frankfurt Stock Exchange Segmentation
Effective January 1, 2003, equity listings on the Frankfurt Stock Exchange are divided into two segments: the General Standard and the Prime Standard.
General Standard Segment
The General equity market segment is aimed at smaller and mid-sized German companies that predominantly attract domestic investors and are interested in an inexpensive way of having their shares listed on the Frankfurt Stock Exchange. To participate companies must comply with the German statutory minimum requirements for equity/share listings. Reporting requirements include:
Annual financial statements/semi-annual reports (interim reports)
Publication of ad-hoc disclosures (required under the German Securities Trading Act) in German
Prime Standard Segment
The Prime segment is designed for German companies that wish to target international investors. These companies are required to meet high international transparency criteria, over and above those set out by the General Standard, specifically:
Quarterly reporting
Application of international accounting standards (IFRS or US GAAP)
Publication of a financial calendar listing the most important corporate events
At least one analysts' conference per year
English language for current reporting and for ad-hoc disclosures required under the German Securities Trading Act
For more information, visit the Deutsche Börse web site.
For over 1,000 additional terms and definitions please see our Investment Glossary Guide.
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- Hedge Fund Employment Guide
- Financial Certification
- Investment Book
- Hedge Fund Terms and Definitions
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