Background Materials

• Transparency and Disclosure: Financial Statements - Key Tool for Decision-Making (pdf, 2.6 Mb)
• Information Disclosure Essential to a Functioning Market Economy (pdf, 7.2 Mb)
• Concepts of Risk and Risk-Based Capital in Insurance Industry (pdf, 2.5 Mb)

OECD Principles of Corporate Governance

• Chapter V. Disclosure and Transparency (pdf, 12 KB)
• Chapter VI. The Responsibilities of the Board (pdf, 13 KB)

International Organization of Securities Commissions (IOSCO)

• Principles for Ongoing Disclosure and Material Development Reporting by Listed Entities (pdf, 256 KB)

Directives of The European Parliament and The Council of The European Union

• Directive 2003/71/EC of 4 November 2003 on the prospectus to be published when securities are offered to the public or admitted to trading and amending Directive 2001/34/EC (pdf, 227 Kb)
• Directive 2001/34/EC of 28 May 2001 on the admission of securities to official stock exchange listing and on information to be published on those securities (pdf, 290 Kb)