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SIX Exchange Regulation IFRS areas of focus for 2011 financial statements

28 Sep 2011

SIX Exchange Regulation, an autonomous division within SIX Group overseeing the SIX Swiss Exchange, has released its annual communiqué identifying the areas on which it intends to focus in its regulatory review of 2011 annual financial statements of companies listed on the SIX Swiss Exchange.

SIX Exchange Regulation intends to check, on a random basis, compliance with the IFRS requirements on financial instruments. Particular attention will be paid to the financial statements of banks and securities dealers.

Further, the SIX Exchange Regulation has updated its Circular No. 2 which identifies IFRS issues that have led to discussions with or measures against issuers in the past.

Click to view the annual communiqué (link to PDF on SIX Exchange website).

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