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ESMA Guidelines on Alternative Performance Measures
13 February 2014
seek their views on such revision. Section II “Introduction” indicates the reasons for which ESMA ... summarised in annex II. Next steps ESMA will consider the feedback it receives to this consultation in 2014 ...
Reasons for publication In October 2005, the Committee of European Securities Regulators (CESR), ESMA’s predecessor body, published a Recommendation on Alternative Performance Measures (“CESR Recommendation” CESR/05-178b). The CESR Recommendation was issued mainly in order to reinforce the...