Lexicon and alternative performance measures

Alternative performance measures are criteria used by Intervest to measure and monitor its operational performance. The measures used are not defined by an act or in the generally accepted accounting principles (GAAP). The European Securities and Markets Authority (ESMA) issued guidelines which, as of 3 July 2016, apply on the use and explanation of the alternative performance measures. The concepts that Intervest considers to be alternative performance measures may be found in: “Terminology and alternative performance measures”. The alternative performance measures are indicated with a ★ and include a definition, objective and reconciliation as required by the ESMA guidelines.