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

Extent: E+W+S+N.I.

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:
(a) review of the period covered;
(b) indications of the issuer’s likely future development for the remaining six months of the financial year;
(c) for issuers of shares and if already not disclosed on an ongoing basis, major related parties transactions.

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Source: https://www.legislation.gov.uk/eudr/2007/14/article/14 (the official version)
Page: https://openlegislation.uk/eu-directive-2007-14/article-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.