CP 257 Improving disclosure of historical financial information in prospectuses
Released聽12 May 2016. Comments聽due 7 July 2016
This consultation paper sets out our proposals to update our guidance in Regulatory Guide 228 Prospectuses: Effective disclosure for retail investors (RG 228). The updated guidance aims to improve the disclosure of historical financial information in prospectuses and assist companies and their advisers to better understand their disclosure obligations.
We have attached a draft updated version of Section F of RG 228 and are seeking feedback on the proposed amendments from companies and advisers who are involved in the preparation of prospectuses.