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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.

prospectuses under the Prospectus Regulation Annex(es) / Annex Item Annexes (disclosure schedules) in Commission Delegated Regulation (EU) 2019/980 15 OJ L 340, 19.12.2008, p. 112-114. 16 OJ L 337, 23.12.2015, p. 1-34.

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