With a view to developing a comprehensive analysis of the rules for financial information set out by the EU prospectus regime, this chapter proceeds as follows: section II ‘The Legal Background: Prospectus Regulation, Delegated Regulation, ESMA Recommendations, and Q&A’ (para. 8.08) provides an overview of relevant rules concerning the financial information that must be included in the prospectus; section III ‘Historical Financial Information’ (para. 8.14) examines historical financial information; section IV ‘Pro Forma Financial Information’ (para. 8.34) deals with some specific issues concerning pro forma financial information; and finally, section V ‘Profit Forecasts and Estimates’ (para. 8.64) analyses the definition of profit forecasts and estimates along with related audit and disclosure requirements. Section VI ‘Final Remarks’ (8.85) sets out some concluding remarks.
The contents of the prospectus. Rules for financial information
Strampelli, Giovanni
2020
Abstract
With a view to developing a comprehensive analysis of the rules for financial information set out by the EU prospectus regime, this chapter proceeds as follows: section II ‘The Legal Background: Prospectus Regulation, Delegated Regulation, ESMA Recommendations, and Q&A’ (para. 8.08) provides an overview of relevant rules concerning the financial information that must be included in the prospectus; section III ‘Historical Financial Information’ (para. 8.14) examines historical financial information; section IV ‘Pro Forma Financial Information’ (para. 8.34) deals with some specific issues concerning pro forma financial information; and finally, section V ‘Profit Forecasts and Estimates’ (para. 8.64) analyses the definition of profit forecasts and estimates along with related audit and disclosure requirements. Section VI ‘Final Remarks’ (8.85) sets out some concluding remarks.File | Dimensione | Formato | |
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