Alternative Performance Measures

On October 5, 2015, the European Securities and Markets Authority (ESMA) published Guidelines on Alternative Performance Measures (APM) of mandatory compliance for all listed issuers whose securities are admitted for trading in an official market and publish regulated information according to the Directive on transparency.

The objective of these Guidelines is to improve the compliance, reliability and comprehensibility of these measures.

Logista prepares the financial information in accordance with the International Financial Reporting Standards (IFRS) adopted by the European Union. Additionally, the Group’s Management uses other complementary measures to evaluate the Group’s financial and operating performance (Alternative Performance Measures).

 Definition of Logista’s Alternative Performance Measures

The complete explanation and detail of calculation for each period can be consulted in the following links:​