IOSCO consults on Principles for Periodic Disclosure by Listed Entities

06 July 2009

These Principles set out the issues to be considered by securities regulators in developing disclosure regimes for the periodic reports of listed entities. 

The Periodic Disclosure Principles set out what issues should be considered by securities regulators in developing or reviewing their disclosure regimes for the periodic reports of listed entities with securities listed or admitted to trading on a regulated market in which retail investors participate.

• Periodic reports should contain relevant information;
• For those periodic reports in which financial statements are included, the persons responsible for the financial statements provided should be clearly identified, and should state that the financial information provided in the report is fairly presented;
• The issuer’s internal control over financial reporting should be assessed or reviewed;
•  Information should be available to the public on a timely basis;
•  Periodic reports should be filed with the relevant regulator;
• The information should be stored to facilitate public access to the information;
• Disclosure criteria;
• Equal access to disclosure; and
• Equivalence of disclosure.

© IOSCO