Transparency and Disclosure

Disclosure Principles for Public Offerings and Listings of Asset-Backed Securities

The disclosure topics highlighted in the ABS Disclosure Principles are intended as a starting point for consideration and analysis by securities regulators.

Principles for Periodic Disclosure by Listed Entities

Issuers should be required to make certain periodic reports, such as annual reports and other interim reports, in which certain prescribed disclosures must be provided at regular intervals to the public.

Unregulated Financial Markets and Products

IOSCO developed recommendations in relation to  Unregulated Financial Markets and Products, in particular to securitisation and credit default swap markets.

Public Awareness of Deposit Insurance Systems

The paper provides guidance on how to promote effective public awareness of deposit insurance system.

International Disclosure Principles for Cross Border Offerings and Listing of Debt Securities by Foreign Issuers

These principles provide guidance to securities regulators who are developing or reviewing their regulatory disclosure regimes for cross-border offerings and listings of debt securities.

General Principles for International Remittances Services

The General Principles for International Remittances Services (GPs) provide guidance on how to improve the national market for international remittances by increasing efficiency and ultimately reducing the cost of transfer.

General Principles Regarding Disclosure of Management’s Discussion and Analysis of Financial Condition and Results of Operations

The principles are intended to provide useful guidance for issuers in preparing MD&A-type disclosure and for regulators in reviewing such disclosure.

International Financial Reporting Standards (IFRS Standards)

IFRS is a single set of accounting standards, developed and maintained by the IASB with the intention of those standards being capable of being applied on a globally consistent basis.

Principles for Ongoing Disclosure and Material Development Reporting by Listed Entities

These are a set of common high level principles for ongoing disclosure and, in particular, material development disclosure by all listed entities, leaving the possibility for individual jurisdictions to add further requirements.

International Disclosure Standards for Cross­border Offerings and Initial Listings by Foreign Issuers

These international disclosure standards reflect a consensus among securities regulators in the major capital markets as to the type of information that should be disclosed in cross-border offerings and listings of equity securities. The standards cover fundamental disclosure topics such as the description of the issuers' business, results of operations, management and the securities it plans to offer or list.

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