ESMA · ESMA_QA_982 Answer Published

Incorporation by reference: language requirements

Regulation
Prospectus Regulation 2017/1129
Topic
Public offer
Submitted
2019-07-12
Answered
2019-07-12
More Q&As on this regulation →

Question

Is it possible to incorporate by reference information in a language different than the language in which the prospectus is drafted?

Answer

[ESMA31-62-1258 Prospectus Q&A 5.1a] Yes, the issuer can incorporate a document drawn up in a different language than that of the prospectus provided that the language of the incorporated document complies with the language rules of the Prospectus Regulation. For example: the competent authority of Poland approves a prospectus drawn up in English that incorporates by reference the annual financial statements drawn up in Polish. However, if the issuer wishes to passport this prospectus it could do so only to countries where Polish is accepted by the host competent authorities.
View original on European Securities and Markets Authority ↗

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.

Similar Q&As

Incorporation by reference: language requirements

Answered 2019-07-12

Incorporation by reference: language requirements (Updated 09/09/2026)

Answered 2026-09-09

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

Answered 2025-06-06

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

Answered 2025-06-06

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

Answered 2025-06-06

More Q&As on this topic

Prospectus exemption

Answered 2026-09-15

Adjustment of the basis for the 30% calculation in Article 1(5)(a) of the Prospectus Regulation (Updated 09/09/2026)

Answered 2026-09-09

Home Member State - Global depository receipts over shares (home Member State) (Updated 09/09/2026)

Answered 2026-09-09

Updating of the prospectus (Updated 09/09/2026)

Answered 2026-09-09

Order of the information in the prospectus (Updated 09/09/2026)

Answered 2026-09-09

📋 Track EU financial regulation continuously

Forseti monitors EU financial regulation and delivers personalised alerts anchored to verified official sources.

Start free trial → Learn more

14-day free trial. No credit card required.