Deloitte Touche Tohmatsu Limited has responded to the International Organization of Securities Commissions’ Consultation ‘Proposed Statement on Non-GAAP Financial Measures’. We support addressing the issue of non-GAAP financial measures at a global level as it is pervasive, and believe it is in the best interests of global securities markets if the proposed statement applied consistently in all IOSCO jurisdictions and is not overlaid with local guidance.