8.8.2013 Official Journal of the European Union L 213/1 II (Non-legislative acts) REGULATIONS COMMISSION DELEGATED REGULATION (EU) No 759/2013 of 30 April 2013 amending Regulation (EC) No 809/2004 as regards the disclosure requirements for convertible and exchangeable debt securities (Text with EEA relevance) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European should be applicable to those underlying shares and should be added to the combinations used for drawing up the prospectus. Union, (49 Where securities with warrants or derivative securities give the right to acquire the issuer's or group’s shares Having regard to Directive 2003/71/EC of the European and those shares are not admltted to. trading on A Parliament and of the Council of 4 November 2003 on the regulated .rr.larket, the relevant 1nf0rm§t1op set out in prospectus to be published when securities are offered to the the - securities note sghedule for - derivative - securities public or admitted to trading and amending Directive should be provided to investors. 2001/34/EC ('), and in particular Article 7(1) thereof, (5)  Where debt securities are exchangeable or convertible Wh . into shares already admitted to trading on a regulated ereas: . ) . . market, information on the underlying shares is already available to sharcholders and investors in general. Therefore, it should be clarified that it is sufficient to (1)~ Commission Regulation (EC) No 809/2004 of 29 April add a statement setting out the type of the underlying 2004 1mplement1ng Directive - 2003/ 71./EC of the and details of where information on the underlying can European Parliament and of the Council as regards be obtained in the combinations used for drawing up the information contained in prospectuses as well as the securities note of the prospectus. format, incorporation by reference and publication of such prospectuses and dissemination of advertisements (?) sets out the Tmmum 1nf9rmat10n to be 1nFluded ma (6)  Where debt securities are convertible or exchangeable prospectus for d}fferent k1nds-0f securtties 1n order to into shares which are or will be issued by the issuer of comply with Article 7(1) of Directive 2003/71/EC. the security or by an entity belonging to its group and these underlying shares are not already admitted to trading on a regulated market, investors should also be (2)  The share registration document schedule should be provided with a working capital statement and a applicable to shares and other transferable securities statement of capitalisation and indebtedness of the equivalent to shares but also to other securities giving issuer of the underlying shares. Those statements would access to the capital of the issuer by way of conversion provide investors in the securities note with the same or exchange where the underlying shares are not already information on the ability of the issuer of the underlying admitted to trading on a regulated market. shares to continue as a going concern and on its indebtedness compared to its capitalisation as would be available when investing in shares directly. (3)  Where the issuer of the underlying shares belongs to the same group as the issuer of the convertible or exchangeable debt securities but the underlying shares (7)  Where the underlying shares are issued by a third party () ) are not admitted to trading on a regulated market, information on the issuer is not easily available to investors. Therefore, the share registration schedule L 345, 31.12.2003, p. 64. L 149, 30.4.2004, p. 1. and are not admitted to trading on a regulated market the investors do not have easy access to a description of those underlying shares. Therefore, the additional building block describing the underlying share should be added to the combinations used for drawing up the securities note of the prospectus.