The purpose of this Q&A is to promote common supervisory approaches and practices in the application of the Prospectus Directive and its implementing measures.
The Q&A includes one new question and answer on the application of the ESMA guidelines on Alternative Performance Measures to prospectuses. The question clarifies how to apply the guidelines when constituent parts of a prospectus straddle the date on which ESMA’s Alternative Performance Measures Guidelines came into force (3 July 2016).
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