ESMA guidelines

From a practical point of view, the implementation of the enforcement by the CSSF complies with the guidelines on enforcement of financial information issued by ESMA on 28 October 2014.

ESMA Guidelines on enforcement of financial information - 28 October 2014 - ESMA/2014/1293

 

Guidelines on Alternative Performance Measures (APM) set out the principles that issuers and persons responsible for prospectuses should follow when presenting APMs in regulated information and prospectuses and address their labelling, calculation, presentation and comparability. These Guidelines are applicable as of 3rd July 2016. 

Guidelines on Alternative Performance Measures - 5 October 2015 - ESMA/2015/1415