ARTICLE
26 March 2021

ESMA Guidelines On Disclosure Requirements Under The EU Prospectus Regulation

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Arthur Cox

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The Guidelines will become effective two months after publication on ESMA's website.
European Union Corporate/Commercial Law

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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