On 30 March 2026, the FIN-FSA published in a supervision release a thematic review that assesses the consistency of the disclosure obligation followed by issuers from the perspective of the general principles of the Securities Markets Act and the consistent presentation of alternative performance indicators included in the European Securities and Markets Authority (ESMA) Guidelines (Alternative Performance Indicators (ESMA/2015/1415), hereinafter referred to as the ESMA Guidelines). The thematic review also assesses how issuers have otherwise complied with the ESMA Guidelines when presenting alternative performance measures.

Link to the thematic review: Presentation of alternative performance measures in post-IPO financial reporting (in Finnish)