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 Profile of the Profession 2023
IAASA has published its…
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IAASA issues a revised version of ISA (Ireland) 505
Following public consultation, IAASA…
-
IAASA publishes reports on the quality assurance review of firms that audit public-interest entities
Increase in percentage of…
-
IAASA’s inspection insight series 4 – Engagement Quality Reviews
IAASA’s Audit Quality Unit…