The French Supreme Court confirms the sentence imposed on a listed company and its CEO for misinformation. It can be inferred that listed companies must provide investors with information on their overall debt which includes off-balance.
BOUTHINON-DUMAS, H. (2009). La Cour de cassation confirme l’obligation pour les sociétés cotées d’informer le public sur leur endettement global incluant les engagements hors bilan. Bulletin Joly Bourse, (6), pp. 472-474.