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Published date: 5 October 2015

Guidelines - ESMA Guidelines on Alternative Performance Measures (ESMA/2015/1415en)

These guidelines are addressed to:

  • issuers defined as natural persons or legal entities governed by private or public law, other than States, whose securities are admitted to trading on a regulated market and who are required to publish regulated information as defined by the TD.
    In the case of depository receipts admitted to trading on a regulated market, the issuer means the issuer of the securities represented, whether or not those securities are admitted to trading on a regulated market.
  • persons responsible for the prospectus under article 6(1) of the Prospectus Directive.