Article 26
1. Where the application for admission to official listing relates to debt securities which are neither convertible, exchangeable, nor accompanied by warrants and are issued by an undertaking which has securities already listed on the same stock exchange, the competent authorities may provide that the listing particulars shall contain only the information provided for by Schedule B of Annex I: (a) in Chapter 1, (b) in Chapter 2, (c) in Chapter 3, headings 3.1.0, 3.1.5, 3.2.0 and 3.2.2, (d) in Chapter 4, heading 4.3, (e) in Chapter 5, headings 5.1.2, 5.1.3, 5.1.4 and 5.4, (f) in Chapter 6, and (g) in Chapter 7. 2. When published in accordance with Article 98, listing particulars as referred to in paragraph 1 shall be accompanied by the annual accounts for the latest financial year. 3. Where the issuer prepares both own and consolidated annual accounts, both sets of accounts must accompany the listing particulars. However, the competent authorities may allow the issuer to attach to the listing particulars either the own or the consolidated accounts alone, provided that the accounts not attached to the listing particulars furnish no material additional information.