When calculating net short positions in relation to issuers having both listed and non-listed shares, should the issued share capital also include non-listed shares?

Where shall the issuer incorporate by reference new annual or interim financial information in the case of a base prospectus drawn up as separate documents or in the case of a standalone tripartite prospectus? For how long this information may be incorporated by reference?

How does incorporation of new annual or interim financial information by reference in a base prospectus interact with the general requirement to produce a supplement under Article 23 of the Prospectus Regulation?

How should issuers comply with the requirement to include a hyperlink to new annual or interim financial information that will be incorporated by reference if such information is not yet available at the time of approval of the base prospectus?

Please clarify the scope of ‘financial information’ to which Article 19(1b) of the Prospectus Regulation applies.