Article 14 Requirements equivalent to Article 5(4) of Directive 2004/109/EC(Article 23(1) of Directive 2004/109/EC)

A third country shall be deemed to set requirements equivalent to those set out in Article 5(4) of Directive 2004/109/EC where, under the law of that country, a condensed set of financial statements is required in addition to the interim management report, and the interim management report is required to include at least the following information:

1. (a)

   review of the period covered;

2. (b)

   indications of the issuer’s likely future development for the remaining six months of the financial year;

3. (c)

   for issuers of shares and if already not disclosed on an ongoing basis, major related parties transactions.