When drawing up the prospectus, the issuer, the offeror or the person asking for admission to trading on a regulated market shall assess the materiality of the risk factors based on the probability of their occurrence and the expected magnitude of their negative impact.
Agus an réamheolaire á tharraingt suas ag an eisitheoir, an tairgeoir nó an duine atá ag iarraidh go ligfí urrúis isteach chun a dtrádála ar mhargadh rialáilte déanfaidh sé ábharthacht na bhfachtóirí priacail a mheasúnú ar bhonn dhóchúlacht a dtarlaithe agus mhéid a dtionchair diúltaigh.