ESMA Guidelines for APMs, paras 35, 36, IFRS figures given equal prominence to APMs

[Note: ‘ESMA Guidelines for APMs’ refers to the ‘Guidelines on Alternative Performance Measures’ published in June 2015 by the European Securities and Markets Authority (ESMA)]

Compass Group PLC – Annual report – 30 September 2017

Industry: support services

FINANCIAL & NON-FINANCIAL HIGHLIGHTS (extract)

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AUDIT COMMITTEE REPORT (extract)

ACTIVITY DURING THE YEAR (extract)

The key matters reviewed and evaluated by the Audit Committee during the year are set out below:

Financial reporting

  • the appropriateness of the interim and annual financial statements (including the announcements thereof to the London Stock Exchange) with both management and the external auditor, including:
    • at the Board’s request, whether the Annual Report and Accounts, taken as a whole, is fair, balanced and understandable and provides the information necessary for shareholders to assess the Company’s position and performance, business model and strategy
    • the clarity of disclosures and compliance with financial reporting standards and relevant financial and governance reporting requirements and guidelines, including the European Securities and Markets Authority Guidelines on Alternative Performance Measures which have applied to all publications of regulated information since 3 July 2016

BUSINESS REVIEW (extract)

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