The information which is included in a prospectus should be adapted to the type of prospectus, the nature and circumstances of the issuer, the type of securities, and whether the investors targeted by the offer are solely qualified investors. A prospectus should not contain information which is not material or specific to the issuer and the securities concerned, as that could obscure the information relevant to the investment decision and thus undermine investor protection.
Ba cheart an fhaisnéis atá san áireamh i réamheolaire a chur in oiriúint do chineál an réamheolaire, do nádúr agus d’imthosca an eisitheora, s do chineál na n-urrús, agus chun a léiriú an infheisteoirí cáilithe amháin iad na hinfheisteoirí a ndírítear an tairiscint orthu.. Níor cheart faisnéis a bheith i réamheolaire nach bhfuil ábhartha maidir leis an eisitheoir agus na leis na hurrúis lena mbaineann ná nach mbaineann go sonrach leo, ós rud é go bhféadfadh an méid sin an fhaisnéis is ábhartha maidir leis an gcinneadh infheistíochta a cheilt agus an bonn a bhaint de chosaint infheisteoirí ar an gcaoi sin.