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Article 26 - Information to be included in the base prospectus and the final terms

Article 26
Information to be included in the base prospectus and the final terms

1.The information referred to as ‘Category A’ in Annexes 14 to 19, 22, 31, 33 and 35 to this Regulation shall be included in the base prospectus.

2.The information referred to as ‘Category B’ in Annexes 14 to 19, 22, 31, 33 and 35 to this Regulation shall be included in the base prospectus except for details of that information that are not known at the time of approval of that base prospectus. Such details shall be inserted in the final terms.

3.The information referred to as ‘Category C’ in Annexes 14 to 19, 22, 31, 33 and 35 to this Regulation shall be inserted in the final terms, unless it is known at the time of approval of the base prospectus, in which case it may be inserted in that base prospectus instead.

4.In addition to the information referred to in paragraphs 2 and 3 of this Article, the final terms may only contain the information referred to in Annex 28 to this Regulation. The form of the final terms referred to in Article 8(2)(a) of Regulation (EU) 2017/1129 shall indicate which of the information referred to in Annex 28 to this Regulation is to be determined in the final terms.

4a.The information included in a European Green Bond factsheet referred to in Article 10 of Regulation (EU) 2023/2631 of the European Parliament and of the Council 3 and in the templates for voluntary pre-issuance disclosure referred to in Article 20 of that Regulation shall be considered ‘Category C’ information for the purposes of this Article.

5.The final terms shall not contradict the information included in the base prospectus.

  1. 3 Regulation (EU) 2023/2631 of the European Parliament and of the Council of 22 November 2023 on European Green Bonds and optional disclosures for bonds marketed as environmentally sustainable and for sustainability-linked bonds (OJ L, 2023/2631, 30.11.2023, ELI: http://data.europa.eu/eli/reg/2023/2631/oj). ↩
Official text · consolidated version 18/06/2026 (in force) Open full page ↗
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