Credit institutions issuing securities referred to in Article 1(2)(j) of Directive 2003/71/EC that draw up a prospectus in accordance with Article 1(3) of that Directive may choose to include in their prospectus historical financial information covering only the last financial year, or such shorter period that the issuer has been in operation, in accordance with Annex XXIX to this Regulation.
Article 26c - Proportionate requirements for issues by credit institutions referred to in Article 1(2)(j) of Directive 2003/71/EC
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Article 26c
Proportionate requirements for issues by credit institutions referred to in Article 1(2)(j) of Directive 2003/71/EC