{"id":6815,"date":"2026-04-07T10:53:45","date_gmt":"2026-04-07T08:53:45","guid":{"rendered":"https:\/\/bdfexperts.de\/uncategorized\/management-defined-performance-measures-mpms-from-voluntary-to-regulatory-disclosure\/"},"modified":"2026-06-16T14:50:25","modified_gmt":"2026-06-16T12:50:25","slug":"management-defined-performance-measures-mpms-from-voluntary-to-regulatory-disclosure","status":"publish","type":"post","link":"https:\/\/bdfexperts.de\/en\/latest-insights\/management-defined-performance-measures-mpms-from-voluntary-to-regulatory-disclosure\/","title":{"rendered":"Management-Defined Performance Measures (MPMs): from voluntary to regulatory disclosure"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6815\" class=\"elementor elementor-6815 elementor-4659\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-347bce9f e-flex e-con-boxed e-con e-parent\" data-id=\"347bce9f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5dd74395 elementor-widget__width-auto text-extrabold text-uppercase elementor-widget elementor-widget-heading\" data-id=\"5dd74395\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Expert article<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-530d9d86 elementor-widget__width-inherit text-extrabold  elementor-widget elementor-widget-heading\" data-id=\"530d9d86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Management-Defined Performance Measures (MPMs): from voluntary to regulatory disclosure<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62dcd35d elementor-widget__width-inherit text-italic elementor-widget elementor-widget-heading\" data-id=\"62dcd35d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">From voluntary to regulatory disclosure<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61c707d2 text-extrabold text-uppercase elementor-widget elementor-widget-heading\" data-id=\"61c707d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">07. April 2026<\/span>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4c44578 e-flex e-con-boxed e-con e-parent\" data-id=\"4c44578\" data-element_type=\"container\" data-e-type=\"container\" id=\"insight-single-item\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2215f577 e-con-full e-flex e-con e-child\" data-id=\"2215f577\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_offset&quot;:120,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;laptop&quot;,&quot;tablet&quot;],&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5698bf9c elementor-widget__width-inherit text-medium elementor-widget elementor-widget-heading\" data-id=\"5698bf9c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Share this article<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5cab56c7 elementor-share-buttons--view-icon elementor-share-buttons--color-custom elementor-share-buttons--skin-gradient elementor-share-buttons--shape-square elementor-grid-0 elementor-widget elementor-widget-share-buttons\" data-id=\"5cab56c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_linkedin\" role=\"button\" tabindex=\"0\" aria-label=\"Share on linkedin\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span 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data-id=\"2e8a015d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h3&quot;],&quot;container&quot;:&quot;.event-content&quot;,&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;marker_view&quot;:&quot;numbers&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<h5 class=\"elementor-toc__header-title\">\n\t\t\t\tContents\t\t\t<\/h5>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__2e8a015d\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-32174933 e-con-full e-flex e-con e-child\" data-id=\"32174933\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55c8eb37 elementor-widget__width-inherit post-feature-image elementor-widget elementor-widget-image\" data-id=\"55c8eb37\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"555\" height=\"377\" src=\"https:\/\/bdfexperts.de\/wp-content\/uploads\/2026\/05\/Datenmonitor_klein-teaser-md.jpg\" class=\"attachment-large size-large wp-image-6820\" alt=\"\" srcset=\"https:\/\/bdfexperts.de\/wp-content\/uploads\/2026\/05\/Datenmonitor_klein-teaser-md.jpg 555w, https:\/\/bdfexperts.de\/wp-content\/uploads\/2026\/05\/Datenmonitor_klein-teaser-md-300x204.jpg 300w\" sizes=\"(max-width: 555px) 100vw, 555px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5209da99 e-con-full event-content e-flex e-con e-child\" data-id=\"5209da99\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4336c37a elementor-widget elementor-widget-text-editor\" data-id=\"4336c37a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div id=\"4125\" class=\"component component-text component-text--text\">\n<div class=\"container\">\n<div class=\"row\">\n<div class=\"col-12 col-lg-9\">\n<p class=\"article-editor-paragraph article-editor-content__has-focus\"><em>One of the most significant new features of IFRS 18 is the regulatory obligation to disclose Management-Defined Performance Measures (MPMs). What was previously a matter of voluntary disclosure now becomes a compliance requirement. This article examines the implications of this change and shows how companies must adapt their governance and reporting.<\/em><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"4126\" class=\"component component-text component-text--text\">\n<div class=\"container\">\n<div class=\"row\">\n<div class=\"col-12 col-lg-9\"> <\/div>\n<\/div>\n<\/div>\n<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41562d03 elementor-widget elementor-widget-text-editor\" data-id=\"41562d03\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><main class=\"mb-5\"><\/p>\n<div id=\"4126\" class=\"component component-text component-text--text\">\n<div class=\"container\">\n<div class=\"row\">\n<div class=\"col-12 col-lg-9\">\n<h3>What are Management-Defined Performance Measures (MPMs)?<\/h3>\n<p class=\"article-editor-paragraph article-editor-content__has-focus\">Management-Defined Performance Measures are performance indicators that a company&#8217;s management communicates externally but that are not explicitly defined by IFRS. Examples include:<\/p>\n<p class=\"article-editor-paragraph\"><strong>Adjusted EBITDA:<\/strong> A measure of operating profitability that excludes depreciation, amortisation and financing costs and is often adjusted for one-off effects.<\/p>\n<p class=\"article-editor-paragraph\"><strong>Adjusted Operating Income:<\/strong> A measure of operating profit adjusted for one-off effects in order to show the underlying operating performance.<\/p>\n<p class=\"article-editor-paragraph\"><strong>Working Capital:<\/strong> A measure of short-term liquidity, calculated as current assets less current liabilities.<\/p>\n<p class=\"article-editor-paragraph\"><strong>Free Cash Flow: <\/strong>A measure of the cash flow available after investments, often calculated as cash flow from operating activities less capital expenditure.<\/p>\n<p class=\"article-editor-paragraph\"><strong>Organic Growth: <\/strong>A measure of growth excluding acquisitions or divestments.<\/p>\n<p class=\"article-editor-paragraph\"><strong>Return on Invested Capital (ROIC):<\/strong> A measure of the profitability of invested capital.<\/p>\n<p class=\"article-editor-paragraph\">Companies frequently use these indicators in investor relations presentations, annual reports and analyst conferences to communicate their performance.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"4127\" class=\"component component-text component-text--text\">\n<div class=\"container\">\n<div class=\"row\">\n<div class=\"col-12 col-lg-9\">\n<h3>The change: from voluntary to regulatory<\/h3>\n<p class=\"article-editor-paragraph article-editor-content__has-focus\">Under IAS 1, MPMs were a matter of voluntary disclosure. Companies could decide which MPMs they wanted to disclose and how they calculated them. There were no uniform requirements for the calculation or for the reconciliation to IFRS indicators.<\/p>\n<p class=\"article-editor-paragraph\">This led to a situation in which different companies calculated the same indicator differently, which made comparability difficult. One company might, for example, calculate &#8220;Adjusted EBITDA&#8221; without taking acquisition costs into account.<\/p>\n<p class=\"article-editor-paragraph\">IFRS 18 changes this fundamentally. Companies must now:<\/p>\n<ol class=\"article-editor-ordered-list\">\n<li class=\"article-editor-list-item\">\n<p class=\"article-editor-paragraph\"><strong>Disclose MPMs that they communicate externally:<\/strong> Every indicator that management communicates externally must be disclosed in the notes.<\/p>\n<\/li>\n<li class=\"article-editor-list-item\">\n<p class=\"article-editor-paragraph\"><strong>Provide a reconciliation:<\/strong> For each MPM, a transparent reconciliation to the new IFRS 18 subtotals must be provided.<\/p>\n<\/li>\n<li class=\"article-editor-list-item\">\n<p class=\"article-editor-paragraph\"><strong>Account for tax effects and effects on non-controlling interests: <\/strong>The reconciliation must take all effects into account, including tax effects and effects on non-controlling interests.<\/p>\n<\/li>\n<li class=\"article-editor-list-item\">\n<p class=\"article-editor-paragraph\"><strong>Ensure consistency across multiple periods:<\/strong> MPMs must be calculated consistently across multiple periods.<\/p>\n<\/li>\n<li class=\"article-editor-list-item\">\n<p class=\"article-editor-paragraph\"><strong>Be subject to the annual audit:<\/strong> MPMs are now subject to the annual audit by external auditors.<\/p>\n<\/li>\n<\/ol>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"4128\" class=\"component component-text component-text--text\">\n<div class=\"container\">\n<div class=\"row\">\n<h3 class=\"col-12 col-lg-9\">Practical example: reconciliation of Adjusted EBITDA<\/h3>\n<p class=\"col-12 col-lg-9\">To illustrate the requirements, let us consider a practical example: the reconciliation of &#8220;Adjusted EBITDA&#8221; to the new IFRS 18 subtotals. Suppose a company communicates an &#8220;Adjusted EBITDA&#8221; of 100 million euros externally. The reconciliation might look as follows:<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"4138\" class=\"component component-image component-image--image\">\n<div class=\"container\">\n<div class=\"row justify-content-center\">\n<div class=\"col-12 col-md-9\">\n<figure><img decoding=\"async\" class=\"img-fluid\" title=\"\" src=\"https:\/\/bdfexperts.de\/storage\/media\/images\/4036\/conversions\/Screenshot-2026-04-06-100959-full.jpg\" alt=\"\"><figcaption><\/figcaption><\/figure>\n<\/div>\n<div class=\"col-md-12\">\n<p class=\"article-editor-paragraph article-editor-content__has-focus\">The reconciliation outlined here is a simplified representation. In practice, reconciliations are often considerably more complex, particularly when tax effects and the impact on non-controlling interests have to be taken into account precisely, which requires detailed analysis.<\/p>\n<p class=\"article-editor-paragraph\">&#8220;<strong>Adjusted EBITDA&#8221;<\/strong> has so far often been used as a voluntary disclosure in management reports or investor presentations, where these &#8220;Non-GAAP Measures&#8221; allowed a certain amount of creative latitude.<\/p>\n<p class=\"article-editor-paragraph\">With the introduction of <strong>IFRS 18<\/strong>, this changes fundamentally: in future, such indicators will become a mandatory part of the audited notes as <strong>Management-defined Performance Measures (MPMs)<\/strong>. This marks a significant leap in compliance.<\/p>\n<p class=\"article-editor-paragraph\">Whereas adjustments were previously often made without a detailed derivation, IFRS 18 now requires a strict reconciliation from an official IFRS subtotal, such as Operating Profit. In addition, the respective tax effects must be disclosed individually for each adjustment item (e.g. restructuring costs).<\/p>\n<p class=\"article-editor-paragraph\">Selective &#8220;cherry-picking&#8221; of one-off effects is effectively ruled out by the new audit obligation and strict consistency requirements (changes must be justified and applied to the prior year).<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"4129\" class=\"component component-text component-text--text\">\n<div class=\"container\">\n<div class=\"row\">\n<div class=\"col-12 col-lg-9\">\n<h3>The requirements of IFRS 18 in detail<\/h3>\n<p class=\"article-editor-paragraph article-editor-content__has-focus\">IFRS 18 sets specific requirements for the disclosure of MPMs:<\/p>\n<p class=\"article-editor-paragraph article-editor-content__has-focus\">\n<h4 class=\"article-editor-heading\"><strong>1. Identifying MPMs<\/strong><\/h4>\n<p class=\"article-editor-paragraph\">Companies must first identify which indicators are MPMs. This includes:<\/p>\n<ul class=\"article-editor-bullet-list\">\n<li class=\"article-editor-list-item\">\n<p class=\"article-editor-paragraph\">indicators used in investor relations presentations<\/p>\n<\/li>\n<li class=\"article-editor-list-item\">\n<p class=\"article-editor-paragraph\">indicators used in annual reports<\/p>\n<\/li>\n<li class=\"article-editor-list-item\">\n<p class=\"article-editor-paragraph\">indicators used in analyst conferences<\/p>\n<\/li>\n<li class=\"article-editor-list-item\">\n<p class=\"article-editor-paragraph\">indicators used in press releases<\/p>\n<\/li>\n<li class=\"article-editor-list-item\">\n<p class=\"article-editor-paragraph\">indicators used in guidance or forecasts<\/p>\n<\/li>\n<\/ul>\n<p class=\"article-editor-paragraph\">This is a broader definition than many companies have assumed so far. Many companies will find that they have to disclose more MPMs than before.<\/p>\n<p class=\"article-editor-paragraph\">\n<h4 class=\"article-editor-heading\"><strong>2. Calculation and consistency<\/strong><\/h4>\n<p class=\"article-editor-paragraph\">Companies must ensure that MPMs are calculated consistently. This includes:<\/p>\n<ul class=\"article-editor-bullet-list\">\n<li class=\"article-editor-list-item\">\n<p class=\"article-editor-paragraph\">consistent definition of the components of the MPM<\/p>\n<\/li>\n<li class=\"article-editor-list-item\">\n<p class=\"article-editor-paragraph\">consistent treatment of one-off effects<\/p>\n<\/li>\n<li class=\"article-editor-list-item\">\n<p class=\"article-editor-paragraph\">consistent treatment of acquisitions and divestments<\/p>\n<\/li>\n<li class=\"article-editor-list-item\">\n<p class=\"article-editor-paragraph\">consistent treatment of currency effects<\/p>\n<\/li>\n<\/ul>\n<h4 class=\"article-editor-heading\"><strong>3. Reconciliation to IFRS subtotals<\/strong><\/h4>\n<p class=\"article-editor-paragraph\">For each MPM, a reconciliation to the new IFRS 18 subtotals must be provided. This reconciliation must:<\/p>\n<ul class=\"article-editor-bullet-list\">\n<li class=\"article-editor-list-item\">\n<p class=\"article-editor-paragraph\">clearly present all adjustments<\/p>\n<\/li>\n<li class=\"article-editor-list-item\">\n<p class=\"article-editor-paragraph\">account for tax effects<\/p>\n<\/li>\n<li class=\"article-editor-list-item\">\n<p class=\"article-editor-paragraph\">account for effects on non-controlling interests<\/p>\n<\/li>\n<li class=\"article-editor-list-item\">\n<p class=\"article-editor-paragraph\">be transparent and understandable<\/p>\n<\/li>\n<\/ul>\n<h4 class=\"article-editor-heading\"><strong>4. Explanations<\/strong><\/h4>\n<p class=\"article-editor-paragraph\">Companies must explain why they use the MPM and how it is relevant for the users of the financial statements.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"4130\" class=\"component component-text component-text--text\">\n<div class=\"container\">\n<div class=\"row\">\n<div class=\"col-12 col-lg-9\">\n<h3>Governance and audit reliability<\/h3>\n<p class=\"article-editor-paragraph article-editor-content__has-focus\">The requirement to disclose MPMs with complete reconciliations has significant implications for governance and audit reliability:<\/p>\n<p class=\"article-editor-paragraph article-editor-content__has-focus\">\n<h4 class=\"article-editor-heading\"><strong>Governance requirements<\/strong><\/h4>\n<p class=\"article-editor-paragraph\">Companies must establish governance processes to ensure that:<\/p>\n<ul class=\"article-editor-bullet-list\">\n<li class=\"article-editor-list-item\">\n<p class=\"article-editor-paragraph\">MPMs are correctly identified<\/p>\n<\/li>\n<li class=\"article-editor-list-item\">\n<p class=\"article-editor-paragraph\">MPMs are calculated consistently<\/p>\n<\/li>\n<li class=\"article-editor-list-item\">\n<p class=\"article-editor-paragraph\">reconciliations are correct<\/p>\n<\/li>\n<li class=\"article-editor-list-item\">\n<p class=\"article-editor-paragraph\">MPMs are subject to the annual audit<\/p>\n<\/li>\n<\/ul>\n<p class=\"article-editor-paragraph\">This often requires collaboration between different functions:<\/p>\n<ul class=\"article-editor-bullet-list\">\n<li class=\"article-editor-list-item\">\n<p class=\"article-editor-paragraph\"><strong>Investor Relations:<\/strong> identifies which indicators are communicated externally<\/p>\n<\/li>\n<li class=\"article-editor-list-item\">\n<p class=\"article-editor-paragraph\"><strong>Controlling<\/strong>: calculates the MPMs and prepares reconciliations<\/p>\n<\/li>\n<li class=\"article-editor-list-item\">\n<p class=\"article-editor-paragraph\"><strong>Financial accounting:<\/strong> ensures that the data is correct<\/p>\n<\/li>\n<li class=\"article-editor-list-item\">\n<p class=\"article-editor-paragraph\"><strong>Auditing:<\/strong> audits the MPMs and reconciliations<\/p>\n<\/li>\n<li class=\"article-editor-list-item\">\n<p class=\"article-editor-paragraph\"><strong>Legal department: <\/strong>ensures that the disclosure meets the requirements<\/p>\n<\/li>\n<\/ul>\n<h4 class=\"article-editor-heading\"><strong>Audit reliability<\/strong><\/h4>\n<p class=\"article-editor-paragraph\"> The reconciliations must be audit-proof. This means:<\/p>\n<ul class=\"article-editor-bullet-list\">\n<li class=\"article-editor-list-item\">\n<p class=\"article-editor-paragraph\">the calculations must be documented<\/p>\n<\/li>\n<li class=\"article-editor-list-item\">\n<p class=\"article-editor-paragraph\">the data sources must be traceable<\/p>\n<\/li>\n<li class=\"article-editor-list-item\">\n<p class=\"article-editor-paragraph\">the calculation logic must be transparent<\/p>\n<\/li>\n<li class=\"article-editor-list-item\">\n<p class=\"article-editor-paragraph\">changes must be traceable<\/p>\n<\/li>\n<\/ul>\n<p class=\"article-editor-paragraph\">This often requires the implementation of systems and processes that support audit reliability.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"4132\" class=\"component component-text component-text--text\">\n<div class=\"container\">\n<div class=\"row\">\n<div class=\"col-12 col-lg-9\">\n<h3>Practical challenges<\/h3>\n<h4 class=\"article-editor-heading\"><strong>Challenge 1: identifying all MPMs<\/strong><\/h4>\n<p class=\"article-editor-paragraph\">One practical challenge is identifying all the MPMs that management communicates externally. This requires a thorough review of all external communication channels.<\/p>\n<p class=\"article-editor-paragraph\"><strong>Solution: <\/strong>Establish a process whereby all functions that communicate externally (investor relations, marketing, management) regularly document all the indicators they use.<\/p>\n<p class=\"article-editor-paragraph\">\n<h4 class=\"article-editor-heading\"><strong>Challenge 2: consistency across organisations<\/strong><\/h4>\n<p class=\"article-editor-paragraph\">Another challenge is ensuring consistency across different organisations, especially in groups with many subsidiaries.<\/p>\n<p class=\"article-editor-paragraph\"><strong>Solution:<\/strong> Develop detailed guidelines for the calculation of MPMs and communicate them clearly to all organisations.<\/p>\n<p class=\"article-editor-paragraph\">\n<h4 class=\"article-editor-heading\"><strong>Challenge 3: tax effects and effects on non-controlling interests<\/strong><\/h4>\n<p class=\"article-editor-paragraph\">Accounting for tax effects and effects on non-controlling interests in reconciliations can be complex.<\/p>\n<p class=\"article-editor-paragraph\"><strong>Solution:<\/strong> Work closely with your tax specialists and auditors to ensure that these effects are correctly accounted for.<\/p>\n<p class=\"article-editor-paragraph\">\n<h4 class=\"article-editor-heading\"><strong>Challenge 4: system support<\/strong><\/h4>\n<p class=\"article-editor-paragraph\">The <strong>efficient calculation and seamless tracking of Management-defined Performance Measures (MPMs)<\/strong> requires robust system support.<\/p>\n<p class=\"article-editor-paragraph\">In the context of technical implementation in environments such as <strong>SAP S\/4HANA<\/strong> or in <strong>Group Reporting<\/strong> in particular, it becomes clear that MPMs can no longer be maintained as isolated &#8216;Excel side calculations&#8217; at the end of the consolidation process.<\/p>\n<p class=\"article-editor-paragraph\">Instead, they must be embedded as <strong>an integral part of the reporting structure<\/strong>. This ensures the <strong>transparency and audit reliability at the touch of a button<\/strong> that auditors require.<\/p>\n<p class=\"article-editor-paragraph\">Implementing specialised systems such as <strong>SAP Analytics Cloud, Hyperion or OneStream<\/strong> is therefore essential to ensure the precise recording and tracking of MPMs and to meet the new compliance requirements.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"4133\" class=\"component component-text component-text--text\">\n<div class=\"container\">\n<div class=\"row\">\n<div class=\"col-12 col-lg-9\">\n<h3>Best practices<\/h3>\n<h4 class=\"article-editor-heading article-editor-content__has-focus\"><strong>Best practice 1: early identification<\/strong><\/h4>\n<p class=\"article-editor-paragraph\">Identify all the MPMs you have to disclose at an early stage. This gives you enough time to implement governance processes and systems.<\/p>\n<p class=\"article-editor-paragraph\">\n<h4 class=\"article-editor-heading\"><strong>Best practice 2: clear guidelines<\/strong><\/h4>\n<p class=\"article-editor-paragraph\">Develop clear guidelines for the definition, calculation and disclosure of MPMs. These guidelines should cover all aspects, including the treatment of one-off effects, acquisitions and currency effects.<\/p>\n<p class=\"article-editor-paragraph\">\n<h4 class=\"article-editor-heading\"><strong>Best practice 3: regular review<\/strong><\/h4>\n<p class=\"article-editor-paragraph\">Review regularly (at least annually) whether your MPMs are still relevant and whether new MPMs need to be added.<\/p>\n<p class=\"article-editor-paragraph\">\n<h4 class=\"article-editor-heading\"><strong>Best practice 4: close collaboration with auditors<\/strong><\/h4>\n<p class=\"article-editor-paragraph\">Work closely with your auditors to ensure that your MPMs comply with the requirements of IFRS 18.<\/p>\n<p class=\"article-editor-paragraph\">\n<h4 class=\"article-editor-heading\"><strong>Best practice 5: system support <\/strong><\/h4>\n<p class=\"article-editor-paragraph\">Implement systems that support the calculation, tracking and disclosure of MPMs. This improves efficiency and reduces errors.<\/p>\n<p class=\"article-editor-paragraph\">To meet the new requirements for <strong>audit reliability and transparency<\/strong>, companies should no longer maintain MPMs as manual &#8220;top-side adjustments&#8221; in Excel. A best practice is the <strong>integration of the reconciliation directly into SAP S\/4HANA Finance or SAP Group Reporting<\/strong>, for example:<\/p>\n<ul class=\"article-editor-bullet-list\">\n<li class=\"article-editor-list-item\">\n<p class=\"article-editor-paragraph\"><strong>Clear account or movement-type logic:<\/strong> Use specific statistical accounts or sub-items to clearly flag adjustments (e.g. restructuring costs) at the point of recording.<\/p>\n<\/li>\n<li class=\"article-editor-list-item\">\n<p class=\"article-editor-paragraph\"><strong>Automated reconciliation:<\/strong> Map the MPM logic directly into the <strong>Financial Statement Versions (FSV)<\/strong> or reporting hierarchies. This allows the reconciliation from <em>Operating Profit<\/em> to <em>Adjusted EBITDA<\/em> to be generated at the touch of a button and with a full <strong>audit trail<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<p class=\"article-editor-paragraph is-empty\">\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"4134\" class=\"component component-text component-text--text\">\n<div class=\"container\">\n<div class=\"row\">\n<div class=\"col-12 col-lg-9\">\n<h3>Conclusion: MPMs as a strategic governance topic<\/h3>\n<p class=\"article-editor-paragraph article-editor-content__has-focus\"><em>The transition to IFRS 18 makes MPMs a strategic governance topic. Companies that systematically identify, calculate and disclose their MPMs will not only ensure compliance but also improve their communication with investors and other stakeholders.<\/em><\/p>\n<p class=\"article-editor-paragraph\"><em>Investing in robust governance processes and systems for MPMs is an investment in the company&#8217;s credibility and transparency.<\/em><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/main><\/p>\n<footer class=\"mt-5\">\n<div class=\"container-fluid py-3\">\n<div class=\"container\">\n<div class=\"row align-items-center\"> <\/div>\n<\/div>\n<\/div>\n<\/footer>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-44b1a95 e-con-full elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"44b1a95\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-54851fff 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--e-global-typography-primary-line-height );}.elementor-7055 .elementor-element.elementor-element-a7455c5 .elementor-heading-title{font-size:var( --e-global-typography-accent-font-size );line-height:var( --e-global-typography-accent-line-height );}.elementor-widget-theme-post-excerpt{font-size:var( --e-global-typography-text-font-size );line-height:var( --e-global-typography-text-line-height );}.elementor-7055 .elementor-element.elementor-element-08693ae{font-size:var( --e-global-typography-text-font-size );line-height:var( --e-global-typography-text-line-height );}.elementor-widget-button .elementor-button{font-size:var( --e-global-typography-accent-font-size );line-height:var( --e-global-typography-accent-line-height );}.elementor-7055 .elementor-element.elementor-element-f4b6601 .elementor-button{font-size:var( --e-global-typography-text-font-size );line-height:var( --e-global-typography-text-line-height );}}@media(max-width:767px){.elementor-7055 .elementor-element.elementor-element-2c6df03{--padding-top:10px;--padding-bottom:10px;--padding-left:10px;--padding-right:10px;}.elementor-widget-theme-post-featured-image .widget-image-caption{font-size:var( --e-global-typography-text-font-size );line-height:var( --e-global-typography-text-line-height );}.elementor-widget-post-info .elementor-icon-list-item{font-size:var( --e-global-typography-text-font-size );line-height:var( --e-global-typography-text-line-height );}.elementor-7055 .elementor-element.elementor-element-022ee3e .elementor-icon-list-item{font-size:var( --e-global-typography-text-font-size );line-height:var( --e-global-typography-text-line-height );}.elementor-widget-heading .elementor-heading-title{font-size:var( --e-global-typography-primary-font-size );line-height:var( --e-global-typography-primary-line-height );}.elementor-7055 .elementor-element.elementor-element-a7455c5 .elementor-heading-title{font-size:var( --e-global-typography-accent-font-size );line-height:var( --e-global-typography-accent-line-height );}.elementor-widget-theme-post-excerpt{font-size:var( --e-global-typography-text-font-size );line-height:var( --e-global-typography-text-line-height );}.elementor-7055 .elementor-element.elementor-element-08693ae{font-size:var( --e-global-typography-text-font-size );line-height:var( --e-global-typography-text-line-height );}.elementor-widget-button .elementor-button{font-size:var( --e-global-typography-accent-font-size );line-height:var( --e-global-typography-accent-line-height );}.elementor-7055 .elementor-element.elementor-element-f4b6601 .elementor-button{font-size:var( --e-global-typography-text-font-size );line-height:var( --e-global-typography-text-line-height );padding:10px 10px 10px 10px;}}\/* Start custom CSS for theme-post-featured-image, class: .elementor-element-85769e8 *\/.elementor-7055 .elementor-element.elementor-element-85769e8 a {\n    display: block;\n    width: 100%;\n}\/* End custom CSS *\/\n\/* Start custom CSS for button, class: .elementor-element-f4b6601 *\/.elementor-7055 .elementor-element.elementor-element-f4b6601 {\n    margin-top: auto;\n}\/* End custom CSS *\/<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"7055\" class=\"elementor elementor-7055 elementor-881 elementor-881 e-loop-item e-loop-item-6761 post-6761 post type-post status-publish format-standard has-post-thumbnail hentry category-corporate-finance category-expert-article tag-expert-article tag-finance tag-news\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-2c6df03 single-post-item e-flex e-con-boxed e-con e-parent\" data-id=\"2c6df03\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-85769e8 elementor-widget__width-inherit elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"85769e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/bdfexperts.de\/en\/corporate-finance\/sap-analytics-cloud-q2-2026\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"448\" src=\"https:\/\/bdfexperts.de\/wp-content\/uploads\/2026\/05\/Cloud_klein-1024x574.jpg\" class=\"attachment-large size-large wp-image-6768\" alt=\"\" srcset=\"https:\/\/bdfexperts.de\/wp-content\/uploads\/2026\/05\/Cloud_klein-1024x574.jpg 1024w, https:\/\/bdfexperts.de\/wp-content\/uploads\/2026\/05\/Cloud_klein-300x168.jpg 300w, https:\/\/bdfexperts.de\/wp-content\/uploads\/2026\/05\/Cloud_klein-768x430.jpg 768w, https:\/\/bdfexperts.de\/wp-content\/uploads\/2026\/05\/Cloud_klein-1536x861.jpg 1536w, https:\/\/bdfexperts.de\/wp-content\/uploads\/2026\/05\/Cloud_klein-2048x1148.jpg 2048w\" sizes=\"(max-width: 800px) 100vw, 800px\" title=\"\">\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-022ee3e elementor-widget__width-auto elementor-widget elementor-widget-post-info\" data-id=\"022ee3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-5f475ba elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t<a href=\"https:\/\/bdfexperts.de\/en\/2026\/06\/11\/\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>11. June 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0f708a7 elementor-widget__width-inherit elementor-widget elementor-widget-post-info\" data-id=\"0f708a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-5f475ba elementor-inline-item\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<a href=\"https:\/\/bdfexperts.de\/en\/corporate-finance\/\" class=\"elementor-post-info__terms-list-item\">Corporate Finance<\/a>, <a href=\"https:\/\/bdfexperts.de\/en\/expert-article\/\" class=\"elementor-post-info__terms-list-item\">Expert article<\/a>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a7455c5 elementor-widget__width-inherit text-bold elementor-widget elementor-widget-heading\" data-id=\"a7455c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">SAP Analytics Cloud Q2 2026<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-08693ae elementor-widget__width-inherit elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"08693ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t\tExpert article SAP Analytics Cloud Q1 2026 The 5 most important new features for your business SAP Analytics Cloud (SAC) is......\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f4b6601 elementor-align-left elementor-widget__width-inherit text-medium elementor-widget elementor-widget-button\" data-id=\"f4b6601\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/bdfexperts.de\/en\/corporate-finance\/sap-analytics-cloud-q2-2026\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read more<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"7055\" class=\"elementor elementor-7055 elementor-881 elementor-881 e-loop-item e-loop-item-6822 post-6822 post type-post status-publish format-standard has-post-thumbnail hentry category-latest-insights tag-news\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-2c6df03 single-post-item e-flex e-con-boxed e-con e-parent\" data-id=\"2c6df03\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-85769e8 elementor-widget__width-inherit elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"85769e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/bdfexperts.de\/en\/latest-insights\/25-years-of-bdf-experts-our-website-through-the-ages-7-25\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"532\" src=\"https:\/\/bdfexperts.de\/wp-content\/uploads\/2026\/04\/Design-ohne-Titel-28-e1779270252757-1024x681.png\" class=\"attachment-large size-large wp-image-6783\" alt=\"\" srcset=\"https:\/\/bdfexperts.de\/wp-content\/uploads\/2026\/04\/Design-ohne-Titel-28-e1779270252757-1024x681.png 1024w, https:\/\/bdfexperts.de\/wp-content\/uploads\/2026\/04\/Design-ohne-Titel-28-e1779270252757-300x199.png 300w, https:\/\/bdfexperts.de\/wp-content\/uploads\/2026\/04\/Design-ohne-Titel-28-e1779270252757-768x511.png 768w, https:\/\/bdfexperts.de\/wp-content\/uploads\/2026\/04\/Design-ohne-Titel-28-e1779270252757.png 1080w\" sizes=\"(max-width: 800px) 100vw, 800px\" title=\"\">\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-022ee3e elementor-widget__width-auto elementor-widget elementor-widget-post-info\" data-id=\"022ee3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-5f475ba elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t<a href=\"https:\/\/bdfexperts.de\/en\/2026\/06\/09\/\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>9. June 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0f708a7 elementor-widget__width-inherit elementor-widget elementor-widget-post-info\" data-id=\"0f708a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-5f475ba elementor-inline-item\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<a href=\"https:\/\/bdfexperts.de\/en\/latest-insights\/\" class=\"elementor-post-info__terms-list-item\">Latest Insights<\/a>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a7455c5 elementor-widget__width-inherit text-bold elementor-widget elementor-widget-heading\" data-id=\"a7455c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">25 years of BDF EXPERTS: our website through the ages (7\/25)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-08693ae elementor-widget__width-inherit elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"08693ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t\t25 YEARS OF BDF 25 years of BDF EXPERTS: an overview of our finance solutions (6\/25) In the sixth article in our......\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f4b6601 elementor-align-left elementor-widget__width-inherit text-medium elementor-widget elementor-widget-button\" data-id=\"f4b6601\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/bdfexperts.de\/en\/latest-insights\/25-years-of-bdf-experts-our-website-through-the-ages-7-25\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read more<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"7055\" class=\"elementor elementor-7055 elementor-881 elementor-881 e-loop-item e-loop-item-6866 post-6866 post type-post status-publish format-standard has-post-thumbnail hentry category-latest-insights category-press category-sap-ppg category-sap-solutions tag-news tag-plm tag-ppg\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-2c6df03 single-post-item e-flex e-con-boxed e-con e-parent\" data-id=\"2c6df03\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-85769e8 elementor-widget__width-inherit elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"85769e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/bdfexperts.de\/en\/latest-insights\/bdf-experts-launches-new-website\/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/bdfexperts.de\/wp-content\/uploads\/2026\/06\/pm_screenshot_hero_plain-1024x640.jpg\" class=\"attachment-large size-large wp-image-6867\" alt=\"\" srcset=\"https:\/\/bdfexperts.de\/wp-content\/uploads\/2026\/06\/pm_screenshot_hero_plain-1024x640.jpg 1024w, https:\/\/bdfexperts.de\/wp-content\/uploads\/2026\/06\/pm_screenshot_hero_plain-300x187.jpg 300w, https:\/\/bdfexperts.de\/wp-content\/uploads\/2026\/06\/pm_screenshot_hero_plain-768x480.jpg 768w, https:\/\/bdfexperts.de\/wp-content\/uploads\/2026\/06\/pm_screenshot_hero_plain-1536x960.jpg 1536w, https:\/\/bdfexperts.de\/wp-content\/uploads\/2026\/06\/pm_screenshot_hero_plain-2048x1280.jpg 2048w\" sizes=\"(max-width: 800px) 100vw, 800px\" title=\"\">\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-022ee3e elementor-widget__width-auto elementor-widget elementor-widget-post-info\" data-id=\"022ee3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-5f475ba elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t<a href=\"https:\/\/bdfexperts.de\/en\/2026\/06\/03\/\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>3. June 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0f708a7 elementor-widget__width-inherit elementor-widget elementor-widget-post-info\" data-id=\"0f708a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-5f475ba elementor-inline-item\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<a href=\"https:\/\/bdfexperts.de\/en\/latest-insights\/\" class=\"elementor-post-info__terms-list-item\">Latest Insights<\/a>, <a href=\"https:\/\/bdfexperts.de\/en\/press\/\" class=\"elementor-post-info__terms-list-item\">Press<\/a>, <a href=\"https:\/\/bdfexperts.de\/en\/sap-ppg\/\" class=\"elementor-post-info__terms-list-item\">SAP PPG<\/a>, <a href=\"https:\/\/bdfexperts.de\/en\/sap-solutions\/\" class=\"elementor-post-info__terms-list-item\">SAP solutions<\/a>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a7455c5 elementor-widget__width-inherit text-bold elementor-widget elementor-widget-heading\" data-id=\"a7455c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">BDF EXPERTS launches new website<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-08693ae elementor-widget__width-inherit elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"08693ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t\tPRESS RELEASE BDF EXPERTS launches new website Clear structure, sharpened positioning and deeper insights into SAP solutions for complex processes......\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f4b6601 elementor-align-left elementor-widget__width-inherit text-medium elementor-widget elementor-widget-button\" data-id=\"f4b6601\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/bdfexperts.de\/en\/latest-insights\/bdf-experts-launches-new-website\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read more<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-31809b93 e-flex e-con-boxed e-con e-parent\" data-id=\"31809b93\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-10278203 e-con-full e-flex e-con e-child\" data-id=\"10278203\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-41f0bafe e-con-full e-flex e-con e-child\" data-id=\"41f0bafe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4116adf5 elementor-widget__width-auto text-semibold text-uppercase elementor-widget elementor-widget-heading\" data-id=\"4116adf5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">CONTACT<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59ee336 elementor-widget__width-inherit text-bold elementor-widget elementor-widget-heading\" data-id=\"59ee336\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Finding<br>\nthe right\nsolution together.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b18f9d4 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"2b18f9d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We are happy to answer your questions and to help you find the right services for your requirements.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3719f1f4 e-con-full e-flex e-con e-child\" data-id=\"3719f1f4\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7aa1a9f2 elementor-button-align-start contact-form elementor-widget elementor-widget-global elementor-global-7027 elementor-global-3589 elementor-widget-form\" data-id=\"7aa1a9f2\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"kontakt\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Contact\" aria-label=\"Contact\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"6815\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"7aa1a9f2\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"\" \/>\n\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-above\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-checkbox elementor-field-group elementor-column elementor-field-group-field_a0d4190 elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_a0d4190\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tSalutation\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<div class=\"elementor-field-subgroup  elementor-subgroup-inline\"><span class=\"elementor-field-option\"><input type=\"checkbox\" value=\"Ms\" id=\"form-field-field_a0d4190-0\" name=\"form_fields[field_a0d4190][]\"> <label for=\"form-field-field_a0d4190-0\">Ms<\/label><\/span><span class=\"elementor-field-option\"><input type=\"checkbox\" value=\"Mr\" id=\"form-field-field_a0d4190-1\" name=\"form_fields[field_a0d4190][]\"> <label for=\"form-field-field_a0d4190-1\">Mr<\/label><\/span><span class=\"elementor-field-option\"><input type=\"checkbox\" value=\"Diverse\" id=\"form-field-field_a0d4190-2\" name=\"form_fields[field_a0d4190][]\"> <label for=\"form-field-field_a0d4190-2\">Diverse<\/label><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tFirst name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_e6f6e2b elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_e6f6e2b\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tSurname\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_e6f6e2b]\" id=\"form-field-field_e6f6e2b\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tEmail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_6c1703d elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_6c1703d\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tTelephone number\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_6c1703d]\" id=\"form-field-field_6c1703d\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_b405cd6 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_b405cd6\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tCompany\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_b405cd6]\" id=\"form-field-field_b405cd6\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100\">\n\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-sm\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"4\" placeholder=\"Please describe briefly how BDF can support you.\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-acceptance elementor-field-group elementor-column elementor-field-group-field_7303a25 elementor-col-100\">\n\t\t\t\t\t\t\t<div class=\"elementor-field-subgroup\">\n\t\t\t<span class=\"elementor-field-option\">\n\t\t\t\t<input type=\"checkbox\" name=\"form_fields[field_7303a25]\" id=\"form-field-field_7303a25\" class=\"elementor-field elementor-size-sm  elementor-acceptance-field\">\n\t\t\t\t<label for=\"form-field-field_7303a25\">I have read the privacy policy. We explain how we handle your data responsibly in our privacy policy.<\/label>\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Send message<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-386c7bbe elementor-absolute elementor-widget__width-initial elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"386c7bbe\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"603\" src=\"https:\/\/bdfexperts.de\/wp-content\/uploads\/2026\/02\/envelope.png\" class=\"attachment-large size-large wp-image-6769\" alt=\"\" srcset=\"https:\/\/bdfexperts.de\/wp-content\/uploads\/2026\/02\/envelope.png 905w, https:\/\/bdfexperts.de\/wp-content\/uploads\/2026\/02\/envelope-300x226.png 300w, https:\/\/bdfexperts.de\/wp-content\/uploads\/2026\/02\/envelope-768x579.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Expert article Management-Defined Performance Measures (MPMs): from voluntary to regulatory disclosure From voluntary to&#8230;<\/p>\n","protected":false},"author":4,"featured_media":6819,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[52,53,45],"tags":[54,55],"class_list":["post-6815","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate-finance","category-expert-article","category-latest-insights","tag-finance","tag-news"],"_links":{"self":[{"href":"https:\/\/bdfexperts.de\/en\/wp-json\/wp\/v2\/posts\/6815","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bdfexperts.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bdfexperts.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bdfexperts.de\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/bdfexperts.de\/en\/wp-json\/wp\/v2\/comments?post=6815"}],"version-history":[{"count":11,"href":"https:\/\/bdfexperts.de\/en\/wp-json\/wp\/v2\/posts\/6815\/revisions"}],"predecessor-version":[{"id":7418,"href":"https:\/\/bdfexperts.de\/en\/wp-json\/wp\/v2\/posts\/6815\/revisions\/7418"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bdfexperts.de\/en\/wp-json\/wp\/v2\/media\/6819"}],"wp:attachment":[{"href":"https:\/\/bdfexperts.de\/en\/wp-json\/wp\/v2\/media?parent=6815"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bdfexperts.de\/en\/wp-json\/wp\/v2\/categories?post=6815"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bdfexperts.de\/en\/wp-json\/wp\/v2\/tags?post=6815"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}