15. Prospectus content

(1) A Prospectus shall contain all the information which an investor would reasonably require and expect to find in a Prospectus for the purpose of making an informed assessment of:
(a) the assets and liabilities, financial position, profits and losses, and prospects of the issuer and any guarantor; and
(b) the nature of the Securities and the rights and liabilities attaching to those Securities.
(2) Without limiting the generality of the obligation in Article 15(1), the DFSA may, by Rules, prescribe the information that must be included in a Prospectus.
(3) The DFSA may, in prescribing the information to be included in a Prospectus, require specific content requirement for a Prospectus of a particular type of Securities.
(4) The issuer or other person responsible for the issue of a Prospectus shall include in the Prospectus all the information required under Article 15(1) and (2) as it would be reasonable for him to have knowledge of, or acquire through reasonable enquiries.
(5) The DFSA shall, by Rules, prescribe:
(a) the circumstances in which a Prospectus may incorporate any material by reference; and
(b) the persons liable for the content of a Prospectus.