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ESMA publishes Q&A on alternative performance measures guidelines (APMs) in the context of COVID-19

17/04/2020

On 17 April 2020, the European Securities Markets Authority (ESMA) published a Q&A on the implementation of the ESMA Guidelines on Alternative Performance Measures in the context of COVID-19.

 The Q&A: 

  1. highlights the main principles of the ESMA Guidelines on Alternative Performance Measures
  2. encourages issuers to use caution when adjusting APMs and when including new APMs to address the impact of COVID-19; and 
  3. recommends issuers provide narrative information regarding the modifications made, the assumptions used and the impact of COVID-19 in APMs used.

 The Q&A document may be accessed here

 

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