Article 19 › 1

Information may be incorporated by reference in a prospectus where it has been previously or simultaneously published electronically, drawn up in a language fulfilling the requirements of Article 27 and where it is contained in one of the following documents: (a) documents which have been approved by a competent authority, or filed with it, in accordance with this Regulation or Directive 2003/71/EC; (b) documents referred to in points (f) to (i) of Article 1(4) and points (e) to (h) and point (j)(v) of the first subparagraph of Article 1(5); (c) regulated information; (d) annual and interim financial information; (e) audit reports and financial statements; (f) management reports as referred to in Chapter 5 of Directive 2013/34/EU of the European Parliament and of the Council (22); (g) corporate governance statements as referred to in Article 20 of Directive 2013/34/EU; (h) reports on the determination of the value of an asset or a company; (i) remuneration reports as referred to in Article 9b of Directive 2007/36/EC of the European Parliament and of the Council (23); (j) annual reports or any disclosure of information required under Articles 22 and 23 of Directive 2011/61/EU of the European Parliament and of the Council (24); (k) memorandum and articles of association. Such information shall be the most recent available to the issuer. Where only certain parts of a document are incorporated by reference, a statement shall be included in the prospectus that the non-incorporated parts are either not relevant for the investor or covered elsewhere in the prospectus.

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Source: EUR-Lex CELLAR · retrieved 2026-09-04