ESMA · ESMA_QA_983 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 the translation of a document that has been approved or filed with the competent authority in a different language? For instance, a Spanish issuer has drawn up its prospectus in English, can it have its annual report translated into English and incorporate it by reference into the prospectus?

Answer

[ESMA31-62-1258 Prospectus Q&A 5.1b] The translation of a document may be incorporated by reference as long as it complies with Article 19 of the Prospectus Regulation.
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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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