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The advice follows a consultation by CESR with market participants on the minimum information to be provided in a prospectus, with special reference to the historical financial information to be included in a prospectus and on the dissemination of advertisements.
CESR’s final advice to the European Commission sets out:
Press release
Document
Feedback statement
CESR also published the following documents:
Summary to a questionnaire on the way member states interpret the notion of equivalence in the context described in article 4(3) of the prospectus directive
Summary to a questionnaire on factual information regarding advertisement practices and relevant legislation in the member states.
Summary to a questionnaire factual information on the legislation and practices of member states regarding the treatment of third country issuers with respect to the drawing up and approval of prospectuses (article 20 of the prospectus directive).