Alternative Performance Measures (APM) in Financial Information

Martedì, 29 Novembre, 2016

On July, 3 2016 ESMA guidelines came into force, promoting the usefulness and transparency of APMs included in prospectuses, financial reports and market disclosures. The guidelines address the labelling, calculation, presentation and comparability of the information. The timing is ideal for a discussion on where European listed entities are placed in terms of status of their financial reporting and compliance with the ESMA Guidelines, also on the basis of a benchmarking analysis performed by Mazars.

9.30 – 10.00
Registration and coffee

10.00 – 10.15
Introduction and welcome

  • Paolo Balice, AIAF Chairman

10.15 – 11.00
Fact findings from Mazars benchmarking analysis of financial information issued by companies listed in the Eurostoxx 50

  • Chiara Del Prete, Mazars Partner

11.00 – 13.00
Forum discussion, moderated by Michel Barbet-Massin, Mazars Partner, Head of Financial Reporting Technical Services

  • Javier de Frutos, EFFAS FAC Chairman
  • Eduardo Damasio, ESMA Corporate Reporting Division
  • Gianluca Vittorioso, Consob Divisione Informazione Emittenti
  • Claes Norberg, Chair of the BusinessEurope Sounding Board
  • Rachel Knubley, IASB Technical Principal
  • Patricia McBride, EFRAG Technical Director
  • Tommaso Fabi, OIC Technical Director

13.00 – 14.00
Light lunch


Tuesday 29 November 2016 • 9:30-14:00

Sala Convegni Intesa Sanpaolo • Piazza Belgioioso, 1 • Milan


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