FAQs on alternative performance measures (APMs)

Topic area:
Status: 06.04.2022 |
Archived
Key words:
Issuer Disclosure
Initiative
Official name
Questions and answers ESMA Guidelines on Alternative Performance Measures (APMs)
Type
FAQ
Level 3 / Other
Initiator
ESMA
Submitted
Doc. code
ESMA32-51-370
Summary
Status
Status

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Current version
Q&A
01.04.2022
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
Alternative Performance Measures (APMs) (binding, EU)
Transparency on COVID-19 effects in half-yearly financial reports (binding, EU)

Source: ESMA, ESMA32-51-370, 2022