Issuers whose securities are traded on an MTF, and issuers which are exempted from publishing annual and half-yearly financial reports pursuant to point (b) of Article 8(1) of Directive 2004/109/EC, should also be allowed to incorporate by reference in a prospectus all or part of their annual and interim financial information, audit reports, financial statements, management reports or corporate governance statements, subject to their electronic publication.
Maidir le heisitheoirí a bhfuil a n-urrúis á dtrádáil ar MTF agus eisitheoirí a dhíolmhaítear ó thuarascálacha airgeadais bliantúla agus leathbhliantúla a fhoilsiú de bhun phointe (b) d'Airteagal 8(1) de Threoir 2004/109/CE, ba cheart cead a bheith acu, freisin, an t-iomlán dá bhfaisnéis airgeadais bhliantúil agus eatramhach, dá dtuarascálacha iniúchóireachta, dá ráitis airgeadais, dá dtuarascálacha bainistíochta nó dá ráitis rialachais chorparáidigh, nó cuid díobh, a chorprú de réir tagairtí i réamheolaire, faoi réir a bhfoilsithe leictreonaigh.