The Oslo Børs Code of Practice for IR

Oslo Børs wishes to contribute, through the Oslo Børs Code of Practice for IR (the Code of Practice for IR), to maintaining high standards of quality in the information provided by listed companies. Relevant, accessible and up-to-date information generates interest and confidence – and is essential for liquidity.

The Code of Practice for IR has been prepared by Oslo Børs, in collaboration with the Norwegian Investor Relations Association (NIRA), and is based on NIRA’s and Oslo Børs’ joint views on best practice for reporting financial and other IR information.

Listed companies must comply with a number of laws and regulations, and it is important that IR personnel are aware of the relevant provisions. Several of the themes addressed by this Code of Practice are governed by detailed laws and regulations. We would like to emphasise that the Code of Practice does not replace these. In some areas the Code of Practice is more comprehensive than the regulatory framework in order to realise the objective for companies to provide relevant, accessible and up-to-date information.

Oslo Børs will revise the Code of Practice on a regular basis to ensure that it is in conformity with best practice.

For listed companies wishing to highlight compliance with the Code of Practice, the following wording is proposed on the company’s website:

“We comply with the Oslo Børs Code of Practice for IR of 1 March 2017”

Compliance with the Code of Practice will be based on a «comply or explain» principle. Any deviations from the Code of Practice shall be explained on the company’s website, as further described in section 3.1 below.

Companies should apply the revised Code of Practice dated 1 March 2017 with effect from the 2017 financial year.

 

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Linn Cathrin Slettedal