(12)Similar to the EU Follow-on prospectus, the EU Growth issuance prospectus aims to promote the comparability of information in prospectuses while maintaining a degree of flexibility to prevent imposing excessive burdens on issuers. Therefore, an approach similar to that adopted for the EU Follow-on prospectus should be adopted for the standardised format and sequence of an EU Growth issuance prospectus, including on the risk factors, also giving due regard to the fact that an EU Growth issuance prospectus may only be prepared as a single document, and it cannot contain qualified investor-specific items, as it is used only for an offer of securities to the public. Similarly, to encourage the use of the base prospectus, a flexible approach comparable to that adopted for the EU Follow-on base prospectus regarding the standardised format and sequence should be applied to an EU Growth issuance prospectus that consists of a base prospectus (‘EU Growth issuance base prospectus’).