Finansinspektionen (FI) is responsible for ensuring that enforcement of periodic financial information is of high, consistent quality.
It is important that the periodic financial information of listed companies is accurate, so as to provide the market with a realistic presentation of the company's operations. Accurate financial information enables well-founded investment decisions and strengthens confidence on the securities market.
FI shall also coordinate enforcement of financial information within Sweden and with Europe. The European Securities and Markets Authority (ESMA) and FI note that the quality of financial statements in Europe and Sweden is constantly improving, but that there is still room for further improvement.
The Swedish organisation for enforcement of financial information is unique in the EU. This report provides insight into how the current organisation for enforcement of financial information is devised, both at national and international level, and FI's approach to enforcement of financial information in Sweden.