Future incorporation by reference of financial information, which will be permitted once Article 19 PR is amended by the Listing Act

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How should issuers comply with the requirement to include a hyperlink to new annual or interim financial information that will be incorporated by reference if such information is not yet available at the time of approval of the base prospectus?

European Securities and Markets Authority · Accepted Answer

Answer provided by the European Commission in accordance with Article 16b(5) of the ESMA Regulation Where applicable, the base prospectus shall contain, in the relevant section, a hyperlink to where the new annual or interim financial information will be published. Disclaimer: The answers clarify provisions already contained in the applicable legislation. They do not extend in any way the rights and obligations deriving from such legislation nor do they introduce any additional requirements for the concerned operators and competent authorities. The answers are merely intended to assist natural or legal persons, including competent authorities and Union institutions and bodies in clarifying the application or implementation of the relevant legal provisions. Only the Court of Justice of the European Union is competent to authoritatively interpret Union law. The views expressed in the internal Commission Decision cannot prejudge the position that the European Commission might take before the Union and national courts.

Future incorporation by reference of financial information, which will be permitted once Article 19 PR is amended by the Listing Act

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