6. The guidelines are aimed at promoting the usefulness and transparency of APMs included in prospectuses or regulated information. Adherence to the guidelines will improve the comparability, reliability and/or comprehensibility of APMs. Issuers or persons responsible for the prospectus which comply with these guidelines will provide a faithful representation of the financial information disclosed to the market.

7.ESMA is of the view that issuers or persons responsible for the prospectus who decide to provide APMs should do so in a way that is appropriate and useful for users' decision-making. Within the scope of its powers as set out in the ESMA Regulation, ESMA may issue guidelines under Article 16 of the ESMA Regulation in relation to the acts referred to in Article 1(2) of the ESMA Regulation, which include the Transparency Directive, the Prospectus Directive and the Market Abuse Regulation.