ESMA_QA_2257
21/08/2024
Subject Matter
Future incorporation by reference of financial information, which will be permitted once Article 19 PR is amended by the Listing Act
Original question
If future annual or interim financial information is being incorporated by reference, how should issuers comply with Article 19(2) of the Prospectus Regulation?
Article 19(2) requires issuers to include a hyperlink to documents that are incorporated by reference. But in the case of future incorporation the relevant documents will not have been published at the time of the prospectus approval.
Article 19(2) requires issuers to include a hyperlink to documents that are incorporated by reference. But in the case of future incorporation the relevant documents will not have been published at the time of the prospectus approval.
Status: Forwarded to EC/Public Consultation/Other
Additional Information
Level 1 Regulation
Prospectus Regulation 2017/1129
Topic
Public offer