Equity capital markets: Proportionate disclosure checklist
In September 2009, the European Commission published proposals to amend the Prospectus Directive with the aim of simplifying its application and increasing efficiency. The proposals culminated in the publication of Directive 2010/73/EU which amended the Prospectus Directive and came into force on 31 December 2010. The Amending Directive was implemented in the UK with effect from 1 July 2012. One of the key changes was the creation of a new proportionate disclosure regime.
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