The guidance provides information to third country issuers on periodic financial reporting. It replaces circular 10/2011, which is no longer in force.
The guidance includes information about
- home state rules
- requirements regarding the content of periodic financial reporting and possible exemptions from the requirements
- requirements for reporting payments to governments etc.
- requirements regarding audit committees
- requirements for the preparation and use of alternative performance measures
- requirements for the publication and storage of periodic financial reporting and reporting format
- Finanstilsynet's review, administrative measures and sanctions
- mandatory reporting to Finanstilsynet