Transcription of Guidelines - Europa
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Guidelines - Europa
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) .. 10. CAPITAL RESOURCES .. 13. PROFIT FORECASTS AND ESTIMATES .. 16. HISTORICAL FINANCIAL INFORMATION .. 19. PRO FORMA FINANCIAL INFORMATION .. 25. INTERIM FINANCIAL INFORMATION .. 34. WORKING CAPITAL STATEMENTS .. 35. CAPITALISATION AND INDEBTEDNESS .. 42. REMUNERATION .. 47. RELATED PARTY TRANSACTIONS .. 48. ACQUISITION RIGHTS AND UNDERTAKINGS TO INCREASE CAPITAL .. 49. OPTIONS AGREEMENTS.
Restatement of financial information For the purpose of these Guidelines, restatement of historical financial information refers to situations when because of the change in the accounting framework that will be applied by the issuer in the next year’s financial statements, the historical financial statements will be revised
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