1.Information may be incorporated by reference in a prospectus or base prospectus, notably if it is contained in one the following documents:
annual and interim financial information;
documents prepared on the occasion of a specific transaction such as a merger or de-merger;
audit reports and financial statements;
memorandum and articles of association;
earlier approved and published prospectuses and/or base prospectuses;
regulated information;
circulars to security holders.
2.The documents containing information that may be incorporated by reference in a prospectus or base prospectus or in the documents composing it shall be drawn up following the provisions of Article 19 of Directive 2003/71/EC.
3.If a document which may be incorporated by reference contains information which has undergone material changes, the prospectus or base prospectus shall clearly state such a circumstance and shall give the updated information.
4.The issuer, the offeror or the person asking for admission to trading on a regulated market may incorporate information in a prospectus or base prospectus by making reference only to certain parts of a document, provided that it states that the non- incorporated parts are either not relevant for the investor or covered elsewhere in the prospectus.
5.When incorporating information by reference, issuers, offerors or persons asking for admission to trading on a regulated market shall endeavour not to endanger investor protection in terms of comprehensibility and accessibility of the information.