New guidance to third country issuers on periodic financial reporting

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