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By issuing the International Disclosure Principles for Cross-Border Offerings and Listings of Debt Securities by Foreign Issuers (International Debt Disclosure Principles or Principles), IOSCO wished to take another significant step in enhancing cross-border disclosure regulatory frameworks. International Debt Disclosure Principles are especially pertinent given the increased volume of public offerings and listings of debt securities in the international capital markets, and the increased participation of retail investors in these markets. High quality debt disclosures facilitate investors’ access to appropriate investment opportunities, as well as issuers’ access to capital. The International Debt Disclosure Principles should provide useful guidance to securities regulators who are developing or reviewing their regulatory disclosure regimes for cross-border offerings and listings of debt securities.