Alternative performance measures (APMs) in Elisa's financial reporting
ELISA STOCK EXCHANGE RELEASE 29 JUNE 2016 12:15 PM New ESMA (European Securities and Markets Authority) guidelines on Alternative Performance Measures (Alternative performance measure (APM) = financial measure other than financial measure defined or specified in IFRSs) are effective as of 3 July 2016. Alternative performance measures i.e. performance measures not based on financial statements standards provide meaningful supplemental information by excluding items that may not be indicative of the operating result or cash flows of Elisa. Alternative performance measures enhance