Statements by fellow regulators ESMA issues Public Statement – Implications of the COVID-19 outbreak on the half-yearly financial reports ESMA publishes Q&A on alternative performance measures guidelines (APMs) in the context of COVID-19 ESMA issues public statement regarding publication deadlines under the Transparency Directive CEAOB issues a statement on the impact of Covid-19 on audits ESMA issues public statement on the financial reporting implications of the COVID-19 outbreak on the calculation of expected credit losses in accordance with IFRS 9 Financial Instruments ESMA Statement on COVID-19