Guidelines

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Guidelines On disclosure requirements under the Prospectus Regulation 04/03/2021 | ESMA32-382-1138. ESMA REGULAR USE. Table of Contents I. SCOPE ........................................ ........................................ ........................................ ................ 2. II. LEGISLATIVE REFERENCES, ACRONYMS AND DEFINITIONS ........................................ ... 3. III. PURPOSE ........................................ ........................................ ........................................ ........... 9. IV. COMPLIANCE AND REPORTING OBLIGATIONS ........................................ ........................... 9. V. Guidelines ON PROSPECTUS DISCLOSURE ........................................ ........................... 10. INTRODUCTION ........................................ ........................................ ....................................... 10. OPERATING AND FINANCIAL REVIEW (OFR).

EU Regulation 1606/2002 Regulation (EC) 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards 6 Audit Directive Regulation 2014/56/EU of the European Parliament and Council of 16 April 2014 amending Directive 2006/43/EC on 1 OJ L 166, 21.6.2019, p. 26–176.

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