1.Member States shall allow information to be incorporated in the prospectus by reference to one or more previously or simultaneously published documents that have been approved by the competent authority of the home Member State or filed with it in accordance with this Directive, in particular pursuant to Article 10,Directive or with Titles IV and V of Directive 2001/34/EC.2004/109/EC. ThisSuch information shall be the latestmost recent available to the issuer. The summary shall not incorporate information by reference.
2.When information is incorporated by reference, a cross-reference list must be provided in order to enable investors to identify easily specific items of information.
3.In order to take account of technical developments on financial markets and to ensure uniform application of this Directive, the Commission shall, ►M1 ————— ◄ , adopt implementing measures concerning the information to be incorporated by reference. The first set of implementing measures shall be adopted by 1 July 2004. ►M1 Those measures, designed to amend non-essential elements of this Directive by supplementing it, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 24(2a). ◄
3.In order to take account of technical developments on financial markets and to specify the requirements laid down in this Article, the Commission shall adopt, by means of delegated acts in accordance with Article 24a and subject to the conditions of Articles 24b and 24c, measures concerning the information to be incorporated by reference.