FINANCE
- beart feidhmíochta malartach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- alternative performance measure | APM
- en
- Definition financial measure of historical or future financial performance, financial position, or cash flows, other than a financial measure defined or specified in the applicable financial reporting framework Reference "ESMA,Questions and answers : ESMA Guidelines on Alternative Performance Measures (APMs) (6.9.2023), 2022, p. 17"