Responses
  Closing date : 11 Jul. 2005  
Consultation on CESR's recommendations for Alternative Performance Measures

11 May. 2005 - CESR‘s draft recommendation on the use of alternative performance measures (Ref. CESR/ 05-178) contains several proposals to encourage European listed companies to provide the financial markets with appropriate and useful performance measures. The objective of this recommendation is therefore to provide guidance on the best way to appropriately use and present alternative performance measures by establishing some clear principles that companies should consider in the preparation and disclosure of this information. Following consultation, this recommendation will be addressed to CESR members, who as securities regulators can, in turn, recommend to nationally listed companies to follow this guidance and to ensure best practice is adopted by companies. As such this should ensure that the risks of inappropriate use or, misleading use, of alternative performance measures are minimised. Please post your answer to the consultation online by 11 July 2005

       
21 Jul. 2005Banking
Danish Accounting Standards Committee
21 Jul. 2005Banking
Danish Bankers' Association
21 Jul. 2005Banking
Dutch Accounting Standards Board
21 Jul. 2005Banking
DVFA
21 Jul. 2005Banking
European Savings Banks Group
21 Jul. 2005Banking
SFAF (Société Française des Analystes Financiers)
21 Jul. 2005Banking
Shell International Ltd
21 Jul. 2005Banking
UBS
21 Jul. 2005Insurance, pension & asset management
Association of British Insurers
21 Jul. 2005Insurance, pension & asset management
Aviva plc
21 Jul. 2005Insurance, pension & asset management
AXA
21 Jul. 2005Insurance, pension & asset management
CEA Comité Européen des Assurances
21 Jul. 2005Insurance, pension & asset management
CFO Forum
21 Jul. 2005Insurance, pension & asset management
Legal & General
21 Jul. 2005Insurance, pension & asset management
Prudential
21 Jul. 2005Insurance, pension & asset management
The Chartered Institute of Management Accountants (CIMA)
21 Jul. 2005Issuers
Confederation of Danish Industries
05 Sep. 2005Issuers
The Confederation of British Industry
21 Jul. 2005Legal & Accountancy
Ernst & Young
21 Jul. 2005Legal & Accountancy
FEE
21 Jul. 2005Legal & Accountancy
IDW
21 Jul. 2005Legal & Accountancy
Institute of Chartered Accountants in England and Wales
21 Jul. 2005Legal & Accountancy
KHT-yhdistys - Föreningen CGR ry (Finnish Institute of Authorised Public Accountants)
21 Jul. 2005Legal & Accountancy
KPMG IFRG Limited
21 Jul. 2005Legal & Accountancy
PriceWaterhouseCoopers
21 Jul. 2005Others
100 group of finance directors
21 Jul. 2005Others
EFRAG
25 Jul. 2005Others
The Capital Markets Policy Council of the CFA Institute’s CFA Centre for
21 Jul. 2005Regulated markets, exchanges & trading systems
Borsa Italiana
21 Jul. 2005Regulated markets, exchanges & trading systems
Deutsche Börse AG