{"id":70908,"date":"2016-05-25T11:55:00","date_gmt":"2016-05-25T11:55:00","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=787d569d1d08dd0445bd316ca033445b"},"modified":"2016-05-25T11:55:00","modified_gmt":"2016-05-25T11:55:00","slug":"frequently-asked-questions-on-the-esma-apm-guidelines","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=70908","title":{"rendered":"Frequently asked questions on the ESMA APM Guidelines"},"content":{"rendered":"<p>In June 2015, the European Securities and Markets Authority (ESMA) published its final Guidelines on Alternative Performance Measures (APMs) for listed issuers that are effective from 3 July 2016. Since many questions on the application of these guidelines have reached the UK Financial Reporting Council (FRC), the FRC has developed a set of responses to frequently asked questions.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In June 2015, the European Securities and Markets Authority (ESMA) published its final Guidelines on Alternative Performance Measures (APMs) for listed issuers that are effective from 3 July 2016. Since many questions on the application of these guidel&#8230;<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/70908"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70908"}],"version-history":[{"count":0,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/70908\/revisions"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70908"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70908"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70908"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}