Recital 40

Regulation (EU) 2024/2809 of the European Parliament and of the Council of 23 October 2024 amending Regulations (EU) 2017/1129, (EU) No 596/2014 and (EU) No 600/2014 to make public capital markets in the Union more attractive for companies and to facilitate access to capital for small and medium-sized enterprises (Text with EEA relevance) · European Union

(40) Risk factors that are material and specific to the issuer and its securities should be mentioned in the prospectus. For that reason, risk factors are also to be presented in a limited number of risk categories depending on their nature. However, to ease the burden for issuers, the requirement to rank the most material risk factors should be replaced by a requirement to list, in each category, the most material risk factors in a manner which is consistent with the assessment undertaken by the issuer. To make the prospectus more comprehensible and make it easier for investors to take informed investment decisions, it is necessary to specify that issuers should not overload the prospectus with risk factors that are generic, that only serve as disclaimers, or that could conceal specific risk factors of which investors should be aware.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-17 · Text as adopted (Official Journal); later amendments are not incorporated in this text.