GEM is not included in the regulated market listing as compiled by the European Securities and Markets Authority (ESMA). Any entity with debt solely listed on GEM does not fall under the PIE definition (unless it is captured in one of the other PIE definitions e.g. a credit institution).
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Home » The entity’s debt is listed on GEM (Global Exchange Market operated by Irish Stock Exchange) – do I need to include this on the PIEs Listing template?
Other news
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IAASA publishes annual Observations paper highlighting some key considerations for companies’ 2024 annual reports
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Updates to the Irish Auditing Standards
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Tar éis comhairliúcháin phoiblí,…
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IAASA adopts ISAE (Ireland) 3000 for the assurance of sustainability reporting
Following public consultation, IAASA…