Page 29 - 期货和衍生品行业监管动态（2025年11月）

期货和衍生品行业监管动态

Disclosures. The Recommendations aim to provide a clear disclosure framework for

jurisdictions that are establishing or reviewing their securities regulations related to

periodic and event-driven disclosures by listed entities for the secondary markets and

to promote greater clarity. This report also includes information for all interested

parties, including listed entities and exchanges, to consider in relation to disclosure

requirements in the secondary markets.

The Public Statement (“Statement”) on the Importance of High-Quality

Valuation Information in Financial Reporting emphasizes the need for

international consistency and quality of valuation information included in financial

reporting to provide investors with relevant and reliable financial information.

Financial statements may often contain elements that represent or are derived from

valuation information. As a result, it is important that issuers have robust and sound

practices in place to support the development of high-quality valuation information

for financial reporting, and external auditors apply sufficient procedures to assess an

issuer’s valuation information within its financial reporting as part of the financial

statement audit.

“IOSCO’s mission has always been about promoting market integrity and

ensuring investors have access to material information to make informed decisions.
Today’s four publications all contribute to those objectives in their respective sectors.

Now as ever, good conduct and appropriate disclosures should be the cornerstone of

resilient market growth and innovation.”

- Jean-Paul Servais, IOSCO Board Chair

“IOSCO’s secondary markets disclosures consultation report and statement on

the importance of high-quality valuation set out guidance to ensure market and

financial disclosures continue to meet the needs of investors in the constantly

evolving public markets. The ESG Benchmarks Report sets out our expectations on

what the sound management of these indices should be. Finally, our report on

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