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ESMA publishes Q&A document on the implementation of its APM guidance

  • ESMA (European Securities and Markets Authority) (dark gray) Image

27 Jan 2017

In June 2015, the European Securities and Markets Authority (ESMA) published its final Guidelines on Alternative Performance Measures (APMs) for listed issuers that became effective in July 2016. The purpose of the document now published is to promote common supervisory approaches and practices in the implementation of these guidelines.

The questions on ESMA's final guidelines on alternative performance measures apply to alternative performance measures disclosed by issuers or persons responsible for drawing up a prospectus. They are available on the ESMA website.

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