Annex 26 is amended as follows:
(1) | Section 2 is replaced by the following: ‘SECTION 2 | WORKING CAPITAL STATEMENT AND STATEMENT OF CAPITALISATION AND INDEBTEDNESS The disclosure under this section provides information on the issuer’s working capital requirements and its capitalisation and indebtedness. | Item 2.1 | Working capital statement Statement by the issuer that, in its opinion, the working capital is sufficient for the issuer’s present requirements or, if not, how it proposes to provide the additional working capital needed. | Item 2.2 Issuers with market capitalisation above EUR 200 000 000 only | Capitalisation and indebtedness A statement of capitalisation and indebtedness (distinguishing between guaranteed and unguaranteed, secured and unsecured indebtedness) as of a date no earlier than 90 days prior to the date of the document. The term ‘indebtedness’ also includes indirect and contingent indebtedness. In the case of material changes in the capitalisation and indebtedness position of the issuer within the 90 day period, additional information shall be given through the presentation of a narrative description of such changes or through the updating of those figures.’; |
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(2) | the following item 4.2 is inserted: ‘Item 4.2 In the case of issuance of shares with warrants, the information referred to in Article 20(2).’; |
(3) | the following sections 6 and 7 are added: ‘SECTION 6 | UNDERLYING SHARE INFORMATION (WHERE APPLICABLE) | Item 6.1 | Where applicable, the information referred to in Annex 18. | ‘SECTION 7 | CONSENT INFORMATION (WHERE APPLICABLE) | Item 7.1 | Where the issuer or the person responsible for drawing up a prospectus consents to its use as referred to in the second subparagraph of Article 5(1) of Regulation (EU) 2017/1129, the following additional information: the information referred to in sections 1 and 2A of Annex 22 to this Regulation where the consent is provided to one or more specified financial intermediaries; the information referred to in sections 1 and 2B of Annex 22 to this Regulation where the consent is given to all financial intermediaries.’. |
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