What is meant with “annexed to the prospectus” in, for instance, item 9 of annex XXV of the prospectus regulation?
According to, among others, item 9 of annex XXV of the Prospectus Regulation (Regulation (EC) No 809/2004), an issuer must disclose information concerning its financial condition and operating results if the annual reports, presented and prepared in accordance with Article 46 of Directive 78/660/EEC and Article 36 of Directive 83/349/EEC for the periods covered by the historical financial information, are not included in or annexed to the prospectus.
‘Annexed to the prospectus’ means that the entire annual reports may be included in the prospectus in its original format. The annual reports will then form part of the prospectus. Consequently, the responsibility statement of item 1.2 of annex XXV of the Prospectus Regulation must also regard to this financial information.
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