Article 32
Format of the EU Growth prospectus
1.
An EU Growth prospectus that is drawn up as a single document shall be composed of the following elements in the following order:
(a)
a table of contents;
(b)
where applicable, all information incorporated by reference in accordance with Article 19 of Regulation (EU) 2017/1129;
(c)
the specific summary;
(d)
where the EU Growth prospectus is drawn up in the form of a base prospectus, a general description of the offering programme;
(e)
the information referred to in section 1 of Annex 24 and section 1 of Annex 26, or the information referred to in section 1 of Annex 25 and section 1 of Annex 27 to this Regulation, depending on the type of securities;
(f)
the information referred to in section 2 of Annex 24 or section 2 of Annex 25 to this Regulation, depending on the type of securities;
(g)
for equity securities, the information referred to in item 2.1 of Annex 26 and, where equity securities are issued by an issuer with a market capitalisation above EUR 200 000 000 , the information referred to in item 2.2 of Annex 26 to this Regulation;
(h)
the information referred to in section 3 of Annex 24 and section 3 of Annex 26, or the information referred to in section 3 of Annex 25 and section 2 of Annex 27, depending on the type of securities;
(i)
the information referred to in section 4 of Annex 26 or in section 3 of Annex 27 to this Regulation, depending on the type of securities;
(j)
the information referred to in section 5 of Annex 26 or in section 4 of Annex 27 to this Regulation, depending on the type of securities;
(k)
the information referred to in section 4 of Annex 24 or section 4 of Annex 25, depending on the type of securities;
(l)
the information referred to in section 5 of Annex 24 or section 5 of Annex 25 to this Regulation, depending on the type of securities;
(m)
the information referred to in section 6 of Annex 24 or section 6 of Annex 25 to this Regulation, depending on the type of securities;
(n)
where non-equity securities include guarantees, the information referred to in section 5 of Annex 27 to this Regulation;
(o)
the information referred to in section 7 of Annex 24 or section 7 of Annex 25 to this Regulation, depending on the type of securities;
(p)
where information on the underlying share is required pursuant to Article 19(2), point (b), Article 19(3) or Article 20(2), point (b) of this Regulation, the information referred to in section 6 of Annex 26 to this Regulation or the information referred to in section 6 of Annex 27 to this Regulation, depending on the type of securities;
(q)
where the issuer or the person responsible for drawing up a prospectus consents to its use as referred to in the second subparagraph of Article 5(1) of Regulation (EU) 2017/1129, the information referred to in section 7 of Annex 26 or in section 7 of Annex 27 to this Regulation, depending on the type of securities.
2.
Where an EU Growth prospectus is drawn up as separate documents, the EU Growth registration document and the EU Growth securities note shall contain the following elements in the following order:
(a)
EU Growth registration document:
(i)
a table of contents;
(ii)
where applicable, all information incorporated by reference in accordance with Article 19 of Regulation (EU) 2017/1129;
(iii)
any other information referred to in Annex 24 or 25 to this Regulation that, depending on the type of securities, is to be included in the EU Growth registration document following the order of the sections set out in those Annexes.
(b)
EU Growth securities note:
(i)
a table of contents;
(ii)
where applicable, all information incorporated by reference in accordance with Article 19 of Regulation (EU) 2017/1129;
(iii)
a general description of the programme, in the case of a base prospectus;
(iv)
any other information referred to in Annex 26 or 27 to this Regulation that, depending on the type of securities, is to be included in the EU Growth securities note following the order of the sections set out in those Annexes.
3.
An EU Growth prospectus drawn up either as a single document or as separate documents may take the form of a base prospectus.
4.
The SMEs, issuers and offerors referred to in Article 15(1) of Regulation (EU) 2017/1129 shall follow the order of the sections of the Annexes to this Regulation. They may however deviate from the order of the information items within those sections.