The European Securities and Markets Authority has published guidelines for listed issues on alternative performance measures (APMs): see here (pdf). The purpose of the guidelines is, amongst other things, to improve the comparability and reliability of APMs when used in prospectuses or regulated information.
Tuesday, 6 October 2015
Europe: ESMA guidelines on alternative performance measures for listed issuers
The European Securities and Markets Authority has published guidelines for listed issues on alternative performance measures (APMs): see here (pdf). The purpose of the guidelines is, amongst other things, to improve the comparability and reliability of APMs when used in prospectuses or regulated information.
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