{
  "url": "https://openlegislation.uk/eu-directive-2007-14/article-14",
  "json_url": "https://openlegislation.uk/eu-directive-2007-14/article-14.json",
  "legislation": "eudr/2007/14",
  "legislation_title": "Commission Directive 2007/14/EC of 8 March 2007 laying down detailed rules for the implementation of certain provisions of Directive 2004/109/EC on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market",
  "legislation_url": "https://openlegislation.uk/eu-directive-2007-14",
  "path": "article/14",
  "kind": "article",
  "number": "14",
  "heading": "Requirements equivalent to Article 5(4) of Directive 2004/109/EC(Article 23(1) of Directive 2004/109/EC)",
  "text": "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:\n(a) review of the period covered;\n(b) indications of the issuer’s likely future development for the remaining six months of the financial year;\n(c) for issuers of shares and if already not disclosed on an ongoing basis, major related parties transactions.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2007/14/article/14",
    "retrieved_at": "2026-11-01T15:22:28.305237+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}