ESMA - Prospectus: Final Report RTS concerning documents incorporated by reference

The regulatory technical standards presented in this report add the following types of documents to the list of documents set out in Article 19(1) of the Prospectus Regulation from which information can be incorporated by reference:

• documents which have been approved by or filed with a competent authority in accordance with the Prospectus Directive; and

• pre-issuance disclosures for issuers of bonds marketed as environmentally sustainable or of sustainability-linked bonds as referred to in Article 20 of European Green Bond Regulation (EU).

The regulatory technical standards set out in this report will be submitted to the European Commission for adoption. From the date of submission, the European Commission shall take a decision on whether to adopt the regulatory technical standards within three months. The Commission may extend that period by one month