Quarterly reports contain information on company developments during the previous three months. They provide investors and analysts with an indication of what the company's annual financial statements will look like at the end of the year.

Companies in FWB® Frankfurter Wertpapierbörse's (the Frankfurt Stock Exchange) Prime Standard segment are obligated to publish quarterly reports. Detailed regulations pertaining to the content of quarterly reports are to be found in Paragraph 63 of the Börsenordnung (Stock Exchange Rules and Regulations).