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Article 8 – Key financial information for guarantors ⬅️ | ➡️ Article 10 – Publication of the prospectus
Article 9 - Format of the key financial information in the summary of a prospectus
1.
The key financial information shall be presented in tabular format in accordance with the tables of Annexes I to VI to this Regulation.
2.
Any historical financial information in the summary of a prospectus, which is not extracted from the financial statements, shall be identified as such.
3.
Where pro forma information to be included in the summary of a prospectus affects the key financial information referred to in the relevant table of Annexes I to VI to this Regulation, that pro forma information shall be presented in additional columns in the tables set out in Annexes I to VI to this Regulation or as a separate table. Where necessary for its understanding, the pro forma information shall be accompanied by a brief explanation of the figures presented in the additional columns or separate table.
Where in the case of a significant gross change only qualitative information is included in the prospectus, a statement to that effect shall be included in the summary of that prospectus.
4.
Where the issuer has a complex financial history as set out in Article 18 of Delegated Regulation 2019/980, the key financial information in the summary of the prospectus shall be presented in a manner consistent with the prospectus and using the relevant tables in Annexes I to VI to this Regulation.