In Germany, Section 20a of the German Securities Trading Act (WpHG) prohibits the provision of incorrect information about circumstances that are material to the valuation of assets. Nor may circumstances relevant to valuation be concealed if there is a corresponding legal obligation to disclose. The prohibition applies to all assets (securities, derivatives, money market instruments, rights to subscribe, commodities, foreign exchange) that are listed on a German stock exchange or on a stock exchange in the European Economic Area. – See ad hoc announcement, shareholder letter, supervisory avoidance, decision usefulness, information deferral, information overload, salami tactics, circumstances, valuation relevant, loss camouflage, comprehensibility. – Cf. BaFin Annual Report 2003, p. 187.

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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk
https://www.jung-stilling-gesellschaft.de/merk/
https://www.gerhardmerk.de/

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