ESMA · ESMA_QA_1000 Published Answer Updated

Supplements - Supplement to prospectuses: interim financial information (Deleted 09/09/2026)

Regulation
Prospectus Regulation 2017/1129
Topic
Public offer
Submitted
2019-07-12
Answered
2019-07-12
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Question

Is the publication of interim financial statements considered as a significant new factor that requires the publication of a supplement in accordance with Article 23 of the Prospectus Regulation? (Deleted 09/09/2026)

Answer

ESMA_QA_1000 is deleted - 09 September 2026 [ESMA31-62-1258 Prospectuses Q&A 8.1] There is no systematic requirement to supplement the prospectus when interim financial statements are produced. This will depend on the circumstances of the case, in particular the relevance of the information included in the interim financial statements (such as any significant deviation in relation to previous financial information) or the type of securities to which the prospectus refers. In case of doubt ESMA recommends issuers to produce the supplement.
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This Q&A is published by European Securities and Markets Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.

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