Transcription of 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) .. 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 .. 50. HISTORY OF SHARE CAPITAL .. 51. DESCRIPTION OF THE RIGHTS ATTACHING TO THE ISSUER'S SHARES .. 51. STATEMENTS BY EXPERTS .. 52. INFORMATION ON HOLDINGS .. 53. INTEREST OF NATURAL AND LEGAL PERSONS INVOLVED IN THE ISSUE / OFFER.
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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