2026-09-09

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Final Report on the update to the RTS concerning key financial information in the summary of a prospectus

This Final Report proposes amendments to Commission Delegated Regulation (EU) 2019/979, which specifies requirements for key financial information in a prospectus summary. The proposed changes reduce the required historical financial information periods for both equity and non-equity securities issuances and remove the cash flow table for non-equity securities from Annex II. These amendments, which replace Annexes I through VI of the Delegated Regulation, align with recent changes to the Prospectus Regulation introduced by the Listing Act. The amended regulatory technical standards will be submitted to the European Commission for adoption and subsequent scrutiny by the European Parliament and Council.

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European Union

European Securities and Markets Authority

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