ESMA · ESMA_QA_991 Published Answer Updated

Item 18.1.1 of Annex I of the Commission Delegated Regulation (EU) 2019/980 (Deleted 09/09/2026)

Name: Item 18.1.1 of Annex I of the Commission Delegated Regulation (EU) 2019/980 (Deleted 09/09/2026): ESMA Q&A — EU Financial Regulatory Q&A
Creator: European Securities and Markets Authority
License: https://creativecommons.org/licenses/by/4.0/

Regulation: Prospectus Regulation 2017/1129
Topic: Financial reporting
Submitted: 2019-07-12
Answered: 2019-07-12

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Question

Item 18.1.1 requires issuers to disclose audited historical financial information covering the latest three financial years and the audit report in respect of each year. If historical information has not been restated and the issuer decides to present the historical financial information for the last three years in a columnar format, and an accountant's report is provided for the purposes of the prospectus, would this meet the requirements of the Prospectus Regulation? (Deleted 09/09/2026)

Answer

ESMA_QA_991 is deleted - 09 September 2026 [ESMA31-62-1258 Prospectus Q&A 7.1] The issuer has the right to choose the format of the historical financial information as far as the minimum information required by item 18.1.1 is included.

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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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