Complex financial histories

This PwC European Prospectus Disclosure Guide has been prepared in order to assist companies and their advisers in their consideration of the historical financial information that needs to be included in a prospectus under the EU Prospectus Directive. We particularly welcome the fact that the new legislation takes a principles based approach to solving the financial information question. This Guide seeks to explain the principles and provides illustrations as to how they might be applied to a number of common scenarios drawing on our extensive experience of working with clients producing prospectuses.

 
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