Displaying 16 - 20 of 22
ESMA_QA_1870
Topic
Alternative Performance Measures (APM)
27/01/2017
Subject Matter
Interim financial reports; Paragraphs 3 and 4 of the APMs Guidelines.
Question
Do the APMs Guidelines apply to interim financial reporting?
Level 1 Regulation
Transparency Directive (TD) Directive 2004/109/EC
ESMA_QA_1871
Topic
Alternative Performance Measures (APM)
27/01/2017
Subject Matter
Segment information; Paragraphs 17 to 19 of the APMs Guidelines.
Question
Do the APMs Guidelines apply to measures presented in segment information?
Level 1 Regulation
Transparency Directive (TD) Directive 2004/109/EC
ESMA_QA_1872
Topic
Alternative Performance Measures (APM)
27/01/2017
Subject Matter
Labels used on APMs; Paragraphs 22 and 25 of the APMs Guidelines.
Question
Do the APMs Guidelines apply to other labels than “non-recurring”, “infrequent” or “unusual” which are specifically referred to in paragraph 25 of the guidelines?
Level 1 Regulation
Transparency Directive (TD) Directive 2004/109/EC
ESMA_QA_1873
Topic
Alternative Performance Measures (APM)
27/01/2017
Subject Matter
Concept of “corresponding previous periods”; Paragraph 37 of the APMs Guidelines.
Question
How should the concept of "corresponding previous periods" in relation to financial reports, ad-hoc disclosures or prospectuses be applied by issuers or the persons responsible for the prospectus?
Level 1 Regulation
Transparency Directive (TD) Directive 2004/109/EC
ESMA_QA_1868
Topic
Alternative Performance Measures (APM)
27/01/2017
Subject Matter
Measures presented simultaneously inside and outside financial statements; Paragraphs 4, 17, 19, 29, 35 to 36 and 45 to 48 of APMs Guidelines.
Question
Paragraph 4 of the APMs Guidelines excludes from its scope the APMs disclosed in the financial statements (as defined in section II). Do the APMs Guidelines apply to APMs simultaneously presented inside and outside financial statements?
Level 1 Regulation
Transparency Directive (TD) Directive 2004/109/EC