ESMA key figures

ESMA's guidelines apply to alternative key figures that are published by issuers or by persons responsible for prospectuses, when they publish mandatory information and prospectuses (as well as supplements).

According to the guidelines, an alternative key figure refers to a financial measure of historical or future earnings development, financial position, financial result or cash flows. It is not such a financial measure that is defined or specified in the applicable rules for financial reporting (eg IFRS and Årsredovisningslagen).