Guidelines on enforcement of financial information

Guidelines on enforcement of financial information

from 19 July 2013 to 31 October 2013


Responding to this paper

The European Securities and Markets Authority (ESMA) is seeking comments on all matters covered in this paper and in particular on the specific questions summarised in Annex 1.
Comments are most helpful if they:

respond to the question stated;
indicate the specific question to which the comment relates;
contain a clear rationale; and
describe any alternatives ESMA should consider.

ESMA will consider all comments received by 15 31 October 2013 [Extended].
All contributions should be submitted online at under the heading “Your input - Consultations”
Publication of responses
All contributions received will be published following the close of the consultation, unless you request otherwise. Please clearly and prominently indicate in your submission any part you do not wish to be publicly disclosed. A standard confidentiality statement in an email message will not be treated as a request for non-disclosure. A confidential response may be requested from us in accordance with ESMA’s rules on access to documents.
We may consult you if we receive such a request. Any decision we make not to disclose the response is reviewable by ESMA’s Board of Appeal and the European Ombudsman.

Data protection

Information on data protection can be found at under the heading “Legal Notice”.

Who should read this paper

All interested parties are invited to respond to this consultation paper. It will primarily be of interest to those charged with the governance of issuers preparing financial information, users of financial information, auditors, and other parties who have a particular interest in financial reporting.

Roxana Damianov, Senior Officer

Corporate Reporting


Document available for this Consultation
19/07/20132013/1013Guidelines on enforcement of financial information


Activity Institution Download
FSR - danske revisorer (Danish Auditors)
Association of German Banks
FEE (Fédération des Experts-comptables Européens – Federation of European Accountants)
KWT – Chamber of Public Accountants, Institut Österreichischer Wirtschaftsprüfer (iwp)
Banking European Banking Federation
Banking European Savings Banks Association
0943.pdf (134.43 KB)
Banking Wirtschaftskammer Österreich
Government, Regulatory and Enforcement Autorité des normes comptables
Government, Regulatory and Enforcement Bundesministerium der Justiz/Finanzen
Government, Regulatory and Enforcement Chamber of Auditors of the Czech Republic
dopis_esma.pdf (25.8 KB)
Government, Regulatory and Enforcement III Working Group on IFRS impact and CBSO database of European Committee of Central Balance Sheet data Offices
Individuals DSW Deutsche Schutzvereinigung für Wertpapierbesitz
Investor Relations The (UK) Investor Relations Society
Issuers Deutsches Aktieninstitut
Legal and Accountancy KPMG IFRG LIMITED
Legal and Accountancy Organismo Italiano di Contabilità (OIC)
Legal and Accountancy Grant Thornton
Legal and Accountancy PricewaterhouseCoopers
Legal and Accountancy Deloittte European member firms
Others Danish Shareholders Association
Others XBRL Europe
Others Institut der Wirtschaftsprüfer in Deutschland e.V.
Others Dutch Investors'Association (VEB NCVB)
Others Dutch Investors'Association
Others Securities and Markets Stakeholder Group
Others Conferation of Swedish Enterprise
Others Goethe-University Frankfurt
Insurance, pension & asset management Eumedion