Debt Capital Markets · glossary

Incorporation by reference

Making a published document part of the Prospectus by naming it instead of reprinting it. Valkenrade’s audited accounts for 2024 and 2025 come in this way, so its responsibility for the Prospectus covers them too. The rules ask for one audited year, and Valkenrade gives two so investors can compare. Prospectus, Documents Incorporated by Reference · Chapter 7 · see Risk factors

Explained in Chapter 7, The Prospectus: Contents, Risk Factors, Responsibility and Approval, of Debt Capital Markets.

Chapter 1 and this glossary are open to everyone; the whole edition is free to read with a free account until 31 January, and it stays open to an account opened by then.

Related terms

Where this term lives

This term is part of one complete fictional deal, with every document attached and a test after every chapter. Open Debt Capital Markets → · All terms A–Z →