General provisions
1.1. These Guidelines have been prepared in accordance with the Law of the Republic of Azerbaijan on the Securities Market (hereinafter – the Law) and the Regulations on disclosure of information by issuers in the securities market (hereinafter – the Regulations), approved by Decision No. 15-q dated 3 February 2016 of the now-defunct State Committee for Securities.
1.2. These Guidelines serve as a supporting tool for the disclosure of information by issuers (hereinafter – issuers) whose securities have been publicly offered (or are to be offered) and admitted (or are to be admitted) to trading on a regulated market in the Republic of Azerbaijan, in accordance with the Law and the Regulations.
1.3. The disclosure of relevant information by issuers ensures that accurate and comprehensive information is delivered to investors and other participants of the securities market in a timely manner, helping eliminate information discrepancies (asymmetry).
1.4. The information to be disclosed by issuers under the Law should be published in the Azerbaijani language. Issuers are not allowed to charge a fee or impose any restrictions on access to the disclosed information on their websites.