Complex Financial Histories

This 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.

In particular, this Guide explores the requirement that a prospectus should provide additional historical financial information whenever a company’s accounts do not accurately portray the financial record of its entire business undertaking or it has entered into a significant financial commitment.

Contact us

Kevin Desmond
Director, Capital Markets, PwC United Kingdom
Tel: +44 (0)7802 494879
Email

Katya Kuznetsova
Director, Capital Markets, PwC United Kingdom
Tel: +44 (0) 7788 624899
Email

Follow us