+Article 7 6.

Article 7 6.

►M5  The section referred to in paragraph 4, point (b), shall contain the following information in the following order: ◄

(a) 

under a sub-section entitled ‘Who is the issuer of the securities?’, a brief description of the issuer of the securities, including at least the following:

(i) 

its domicile and legal form, its LEI, the law under which it operates and its country of incorporation;

(ii) 

its principal activities;

(iii) 

its major shareholders, including whether it is directly or indirectly owned or controlled and by whom;

(iv) 

the identity of its key managing directors;

(v) 

the identity of its statutory auditors;

▼M5

(vi) 

where the issuer of equity securities is subject to Article 8 of Regulation (EU) 2020/852 of the European Parliament and Council ( 9 ), a statement on whether the issuer’s activities are associated with economic activities that qualify as environmentally sustainable under Articles 3 and 9 of that Regulation.

▼B

(b) 

under a sub-section entitled ‘What is the key financial information regarding the issuer?’ a selection of historical key financial information presented for each financial year of the period covered by the historical financial information, and any subsequent interim financial period accompanied by comparative data from the same period in the prior financial year. The requirement for comparative balance sheet information shall be satisfied by presenting the year-end balance sheet information. Key financial information shall, where applicable, include:

(i) 

pro forma financial information;

(ii) 

a brief description of any qualifications in the audit report relating to the historical financial information;

(c) 

under a sub-section entitled ‘What are the key risks that are specific to the issuer?’ a brief description of the most material risk factors specific to the issuer contained in the prospectus, while not exceeding the total number of risk factors set out in paragraph 10.

1. Panoramica

,

1.1 Riferimenti

1.2 Requisiti identificati

1.3 Standard correlati

2. Requisiti identificati

Requisiti

3. Standard correlati

Standard