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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Proposed International Standards on Sustainability Assurance Webinar
Join IAASA and the International…
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ESMA updates the European Single Electronic Format (ESEF) Reporting Manual
The European Securities and…
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Audit Committee Briefing 2023 Speaker Release
Ahead of next month’s…
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IAASA publishes guidelines for Recognised Accountancy Bodies
Guidelines for the Recognised…