Question 5: Segment information; Paragraphs 17 to 19 of the APMs Guidelines.

Date last updated: January 2017

Question: Do the APMs Guidelines apply to measures presented in segment information?

Answer: Unless the measures presented in segment information are defined or specified in the applicable financial reporting framework, the APMs Guidelines apply to these measures if they are presented outside financial statements (e.g. management report).

As paragraph 4 of the APMs Guidelines excludes APMs disclosed in financial statements, they do not apply to APMs included in the segment information within financial statements (paragraph 4 of the APMs Guidelines).

In case such APMs are presented inside and outside financial statements please refer to question 2.