Guidelines - Europa

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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).

Registration document / Universal registration document Registration document or universal registration document as referred to in the Prospectus Regulation Applicable accounting framework / Accounting framework For the purpose of these Guidelines, any of the following: (i) International Financial Reporting Standards (IFRS) as

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