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Items tagged with "APM"

ESMA answers Alternative Performance Measures questions

With the Covid-19 fallout making unprecedented modifications to business-as-usual these past few months, the European Securities and Markets Authority (ESMA) has issued updated guidance on the application of Alternative Performance Measures (APM Guidelines) in context of the pandemic. The new Q&A highlights the main relevant principles of the APM Guidelines, which should be used when […]

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Disclosure of Alternative Performance Measures found Lacking

The European Securities and Markets Authority (ESMA) has called on issuers to improve their disclosure of Alternative Performance Measures (APMs) in a recent report. The report assessed to what extent issuers comply with the guidelines for reporting alternative performance measures, finding significant room for improvement. Commonly used APM’s include earnings before interest and tax (EBIT), […]

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