{"id":395637,"date":"2026-09-15T19:51:16","date_gmt":"2026-09-15T18:51:16","guid":{"rendered":"https:\/\/realites.com.tn\/fr\/?p=395637"},"modified":"2026-09-15T19:51:16","modified_gmt":"2026-09-15T18:51:16","slug":"le-cmf-constate-des-manquements-dans-la-publication-des-etats-financiers-semestriels","status":"publish","type":"post","link":"https:\/\/realites.com.tn\/fr\/le-cmf-constate-des-manquements-dans-la-publication-des-etats-financiers-semestriels\/","title":{"rendered":"Le CMF constate des manquements dans la publication des \u00e9tats financiers semestriels"},"content":{"rendered":"<p class=\"ds-markdown-paragraph\"><span class=\"\">Le Conseil du March\u00e9 Financier (CMF) a rendu public, lundi 15 septembre 2026, un communiqu\u00e9 dans lequel il dresse le bilan du suivi des publications financi\u00e8res interm\u00e9diaires relatives au premier semestre 2026. \u00c0 l&rsquo;issue de cet examen, l&rsquo;institution rel\u00e8ve que vingt soci\u00e9t\u00e9s sur les soixante-quinze cot\u00e9es \u00e0 la Bourse des Valeurs Mobili\u00e8res de Tunis n&rsquo;ont pas respect\u00e9 les d\u00e9lais l\u00e9gaux en mati\u00e8re d&rsquo;information financi\u00e8re. Ces soci\u00e9t\u00e9s appartiennent \u00e0 plusieurs secteurs \u00e9conomiques repr\u00e9sent\u00e9s \u00e0 la cote.<\/span><\/p>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">Pour le CMF, les retards constat\u00e9s par plusieurs de ces soci\u00e9t\u00e9s d\u00e9passent largement le d\u00e9lai l\u00e9gal et raisonnable. Par cons\u00e9quent, cette situation ne saurait \u00eatre assimil\u00e9e \u00e0 un simple d\u00e9calage ponctuel ou occasionnel. Le conseil a rappel\u00e9 que le respect des d\u00e9lais de publication constitue une obligation essentielle pour les soci\u00e9t\u00e9s cot\u00e9es. D&rsquo;autre part, la mise \u00e0 disposition d&rsquo;une information financi\u00e8re pertinente dans les d\u00e9lais impartis repr\u00e9sente l&rsquo;un des fondements de la transparence du march\u00e9 et de la protection des investisseurs. Le CMF a \u00e9galement estim\u00e9 que les justifications avanc\u00e9es par certaines soci\u00e9t\u00e9s pour expliquer ces retards sont jug\u00e9es non s\u00e9rieuses et non recevables. Cette appr\u00e9ciation vaut particuli\u00e8rement pour des soci\u00e9t\u00e9s cot\u00e9es, tenues de faire preuve du plus haut niveau de rigueur, d&rsquo;organisation et d&rsquo;anticipation dans le respect de leurs obligations \u00e0 l&rsquo;\u00e9gard du march\u00e9 et des investisseurs. En sus, les difficult\u00e9s ou contraintes internes \u00e0 une soci\u00e9t\u00e9 ne sauraient constituer un motif justifiant le retard dans la publication d&rsquo;une information dont les investisseurs sont l\u00e9galement en droit de prendre connaissance dans les d\u00e9lais pr\u00e9vus.<\/span><\/p>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">Le CMF indique avoir engag\u00e9 des proc\u00e9dures judiciaires en r\u00e9f\u00e9r\u00e9 \u00e0 l&rsquo;encontre de plusieurs soci\u00e9t\u00e9s en infraction, pour d\u00e9faut de tenue des assembl\u00e9es g\u00e9n\u00e9rales ordinaires appel\u00e9es \u00e0 statuer sur les \u00e9tats financiers et pour d\u00e9faut de publication desdits \u00e9tats. Le conseil entend continuer \u00e0 recourir \u00e0 l&rsquo;ensemble des moyens que lui conf\u00e8re le cadre l\u00e9gal et r\u00e9glementaire, dans un souci de protection de l&rsquo;\u00e9pargne investie en valeurs mobili\u00e8res plac\u00e9es par appel public \u00e0 l&rsquo;\u00e9pargne. Cette d\u00e9marche vise \u00e0 amener l&rsquo;ensemble des soci\u00e9t\u00e9s cot\u00e9es \u00e0 respecter leurs obligations l\u00e9gales. Elle a \u00e9galement pour finalit\u00e9 d&rsquo;assurer la discipline et le respect des obligations d&rsquo;information financi\u00e8re, ainsi que de garantir les d\u00e9lais applicables \u00e0 la publication des \u00e9tats financiers annuels et interm\u00e9diaires et des indicateurs trimestriels. \u00c0 cela s&rsquo;ajoute l&rsquo;objectif de renforcer la transparence du march\u00e9, la confiance des investisseurs et leur droit \u00e0 disposer de l&rsquo;information financi\u00e8re dans les d\u00e9lais pr\u00e9vus.<br \/>\n<strong>MBY<\/strong><br \/>\n<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le Conseil du March\u00e9 Financier (CMF) a rendu public, lundi 15 septembre 2026, un communiqu\u00e9 dans lequel il dresse le bilan du suivi des publications financi\u00e8res interm\u00e9diaires relatives au premier&hellip;<\/p>\n","protected":false},"author":60,"featured_media":223287,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-395637","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economie"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.3 - 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