1. 1 Information may be incorporated by reference in a prospectus or base prospectus, notably if it is contained in one the following documents:
(1)annual and interim financial information;
(2)documents prepared on the occasion of a specific transaction such as a merger or de-merger;
(3)audit reports and financial statements;
(4)memorandum and articles of association;
(5)earlier approved and published prospectuses and/or base prospectuses;
(6)regulated information;
(7)circulars to security holders.
2. 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. 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. 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. 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.