European Union:
ESMA Guidelines On Disclosure Requirements Under The EU Prospectus Regulation
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Yesterday, the European Securities and Markets Authority
("ESMA") published Guidelines on Disclosure
Requirements under the Prospectus Regulation, previously
published in final draft in July 2020, intended to provide guidance
regarding the disclosure of financial and non-financial information
in the prospectus and to promote consistent application of
disclosure requirements across the EU. The Guidelines aim to
support competent authorities in properly assessing the
completeness, comprehensibility and consistency of information in
prospectuses.
The Guidelines will become effective two months after
publication on ESMA's website.
This article contains a general summary of developments and
is not a complete or definitive statement of the law. Specific
legal advice should be obtained where appropriate.
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