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The European Securities and Markets Authority ESMA has published its final Guidelines on Alternative
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ESMA issued Guidelines on Alternative Performance Measures Guidelines on APMs aimed at promoting the usefulness and
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Q A on ESMA Guidelines on Alternative Performance Measures EN Style ESMA document
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For the purpose of these guidelines an APM is understood as a financial measure of historical or future financial performance
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Reference 2014 175 Section Issuer disclosure Financial reporting Type Consultation Paper Main Document ESMA Guidelines on
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The European Securities and Markets Authority ESMA has published four new questions in its Questions and
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The guidelines apply to alternative performance measures disclosed by issuers or persons responsible for drawing up
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Two of the decisions also address the application of ESMA s Guidelines on Alternative Performance Measures APM
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