ESMA_QA_982

Status: ✅ Answer Published

Link to ESMA Q&A tool: https://www.esma.europa.eu/publications-data/questions-answers/982

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Regulatory Context

Regulation : PROSPECTUS

Level 1 Regulation: Prospectus Regulation 2017/1129

Level 2 Regulation: No information available

Level 3 Regulation: No information available

Topic: Public offer

Subject Matter: Incorporation by reference: language requirements

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Question

Submission Date: 12 July 2019

Is it possible to incorporate by reference information in a language different than the language in which the prospectus is drafted?

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ESMA Answer

Answer Date: 12-07-2019

[ESMA31-62-1258 Prospectus Q&A 5.1a] Yes, the issuer can incorporate a document drawn up in a different language than that of the prospectus provided that the language of the incorporated document complies with the language rules of the Prospectus Regulation. For example: the competent authority of Poland approves a prospectus drawn up in English that incorporates by reference the annual financial statements drawn up in Polish. However, if the issuer wishes to passport this prospectus it could do so only to countries where Polish is accepted by the host competent authorities.

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This document was automatically extracted from the ESMA EMIR Q&A database.