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You are looking at 1 - 2 of 2 items for :

  • Financial Economics x
  • Books and Analytical Papers x
  • Accounting and Auditing: Government Policy and Regulation x
  • General Financial Markets: General (includes Measurement and Data) x
  • Finance: General x
  • Management accounting & bookkeeping x
  • IMF Staff Country Reports x
  • Compliance auditing x
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Cover IMF Staff Country Reports
Germany: Financial Sector Assessment Program: Detailed Assessment of Observance of IOSCO Objectives and Principles of Securities Regulations
International Monetary Fund
Germany has a comprehensive legislative and institutional framework for the effective supervision of the securities markets. The overall level of compliance with the IOSCO principles is high. There are significant industry concerns about the implementation costs resulting from a rapidly changing legislative framework. The German Federal Financial Supervisory Authority (BaFin’s) overall approach to supervision relies very heavily on the flow of information, auditors’ reports, and compliance with legislative obligations. Regulators at both the federal and state levels work with a clear legal framework and clearly defined powers and responsibilities.
Keywords:
ISCR; CR; financial market; insider trading; capital market; business organisation; market intermediary; BaFin staff; target company; investment funds; asset management company; risk assessment; internal audit; exchange market; Securities; Stock markets; Compliance audit; Europe
Cover IMF Staff Country Reports
Kingdom of the Netherlands-Netherlands: Publication of Financial Sector Assessment Program Documentation: Detailed Assessment of Observance on IOSCO Principles and Objectives of Securities Regulation
International Monetary Fund
The Netherlands Authority for Financial Markets (AFM) has developed a robust supervisory framework, which exhibits high levels of implementation of the International Organization of Securities Commissions Principles. The AFM’s efforts are complemented by The NetherlandsCentral bank's (DNB) program of prudential supervision, which is reasonable and credible. Gaps in the legal framework for issuers, and on management of collective investment schemes, in the case of the DNB, have imposed limitations. Their ability to react in a swift manner to emerging risks in the financial sector is limited.
Keywords:
ISCR; CR; management company; audit firm; open-end fund; insider trading; equity capital; Auditing; Securities; Compliance audit; Legal support in revenue administration; Europe