(i)
in the case of an issuer of debt securities the denomination per unit of which is less than EUR 1000 or an issuer of shares: where the issuer is incorporated in the Community, the Member State in which it has its registered office; where the issuer is incorporated in a third country, the Member State in which it is required to file the annual information with the competent authority in accordance with Article 10 of Directive 2003/71/EC. The definition of ‘home’ Member State shall be applicable to debt securities in a currency other than Euro, provided that the value of such denomination per unit is, at the date of the issue, less than EUR 1000, unless it is nearly equivalent to EUR 1000;
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Source: EUR-Lex (Cellar) · retrieved 2026-10-09 · Text as adopted (Official Journal); later amendments are not incorporated in this text.