The information in this document was prepared by Arthur Cox. It is intended for general information and not as legal advice for any specific purpose. It is not intended to be a substitute for reference to (and compliance with) the detailed provisions of applicable listing standards, laws, rules, regulations or forms. Similarly, it does not address any aspects of non-Irish law to which a company may be subject.

On 4 December 2024, the new EU Listing Act (Regulation 2024/2809/EU, Directive 2024/2810/EU and Directive 2024/2811/EU, the "Listing Act") entered into force, which comprises significant amendments to the EU’s Prospectus Regulation (2017/1129/EU, the "Prospectus Regulation"), Market Abuse Regulation (596/2014/EU, the "MAR") and Markets in Financial Instruments Regulation (600/2014/EU, the "MiFIR") and Directive (2014/65/EU, the "MiFID II"). The amendments will be implemented in three phases: on 4 December 2024, 5 March 2026 and 5 June 2026.