Recital 42

(42) Article 19 of Regulation (EU) 2017/1129 gives issuers the possibility to incorporate into the prospectus certain information by reference. That possibility was introduced to reduce the burden for issuers and to avoid duplication of information that has already been disclosed and published under other Union financial services law. The possibility to incorporate information by reference will be further facilitated in the future once investors are able to access it in a more efficient and effective way on the European single access point (‘ESAP’) established under Regulation (EU) 2023/2859 of the European Parliament and of the Council (15). ESAP should enable investors to find in one place the majority of relevant information, hence further facilitating access to information incorporated by reference in prospectuses. Furthermore, companies should be allowed to incorporate by reference on a voluntary basis information that is not to be disclosed in a prospectus, provided that such information fulfils the conditions laid down in Regulation (EU) 2017/1129 on incorporation by reference.

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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.