This protocol covers the confidential exchange of information regarding dual listed issuers to be executed between the SEC and each individual CESR member, in order to further enable close co-operation between the staff of CESR members and the staff of the SEC on the application of US GAAP and IFRS in the European Union and the United States.
This protocol has been developed under the CESR-SEC work plan, published on 2 August 2006.